Annual Filing Season Program CE Certification

How Do I Obtain the AFSP – Record of Completion?

• Take eighteen (18) credit hours of Continuing Education, comprised of:
– Six (6) hours of Annual Federal Tax Refresher (AFTR) course that covers filing for the tax year and includes a knowledge-based, open book comprehension test administered at the end of the course through our web interface.
– Ten (10) hours of other federal tax law topics.
– Two (2) hours of ethics.

• Renew or Obtain a PTIN number for the coming tax season prior to December 31st.
• Consent to following the practice obligations in Circular 230 (Done through a message system when you renew for the following year on the IRS’ PTIN website).

Is there a way to skip the requirement for taking the course or test?

Yes, actually. The IRS has a specific group of practitioners that are considered Exempt Preparers for the purposes of obtaining the AFSP – Record of Completion. They also have their own CE requirements, which are slightly different from the requirements for a regular Non-Exempt Preparer.

• Exempt Preparers include:
– Anyone who passed the Registered Return Preparer Test (RTRP) between November of 2011 and January of 2013.
– Preparers who are both active and currently registered with any state-based program that has testing and/or CE requirements; Oregon, California, and Maryland.
– SEE Part I Test-Passers, the ”Individuals” portion of the test for becoming an Enrolled Agents; must have passed the test within the last two (2) years.
– VITA/TCE volunteers: Quality reviewers, instructors, and return preparers with active PTINs
– Other accredited tax-focused credential-holders: The Accreditation Council for Accountancy and Taxation’s Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs.

Are there any other differences for Exempt Preparers?

• The renewing/obtaining a PTIN and Circular 230 requirements are the same, but Exempt Preparers need to maintain fifteen (15) credit hours of Continuing Education, comprised of:
– Ten (10) hours of other federal tax law topics.
– Two (2) hours of ethics.
– Three (3) hours of federal tax law updates.

What are the benefits of obtaining the AFSP Record of Completion?

-Entry onto the Directory of Federal Tax Return Preparers

-Ability to represent your clients’ concerns to the IRS

-Higher tier of tax knowledge

-Increased marketability

-AFSP certification acknowledges you as a legitimate and professional tax preparer