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WESTERN CPE BLOG

Providing the latest tax news, information, and updates for tax and finance professionals

How to Complete the IRS’s Annual Filing Season Program

As tax professionals, we understand the importance of maintaining high standards of expertise and professionalism in our industry. The IRS’s Annual Filing Season Program (AFSP) gives non-credentialed tax preparers the opportunity to distinguish themselves in the marketplace by being added to the IRS’s Directory of Federal Tax Return Preparers and gaining limited representation rights before the IRS. If you’re considering participating in this voluntary program, this guide will walk you through the step-by-step process of completing the requirements and obtaining your Record of Completion.

If you are interested in the Annual Filing Season Program and want to know more, check out our overview of the AFSP.

What Are the Requirements for the AFSP?

The AFSP is designed for non-credentialed tax preparers who want to demonstrate their commitment to professional excellence. To qualify for the AFSP, most participants need to complete a total of 18 hours of continuing education from IRS-approved providers, renew their Preparer Tax Identification Number (PTIN), and consent to adhere to specific practice obligations outlined in Circular 230.

The 18 hours of continuing education must include:

  • A 6-hour Annual Federal Tax Refresher (AFTR) course covering filing season issues and tax law updates
  • A knowledge-based comprehension test administered at the end of the AFTR course
  • 10 hours of other federal tax law topics
  • 2 hours of ethics training

Certain tax professionals may qualify for an exemption from the AFTR course requirement, reducing their continuing education requirement to 15 hours. The following individuals are exempt from taking the AFTR course:

  • Former Registered Tax Return Preparers: Those who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013
  • State Program Participants: Active registrants of state-based preparer programs with testing requirements in Oregon, California, and Maryland
  • SEE Part I Test-Passers: Tax practitioners who passed the Special Enrollment Exam Part I within the past three years
  • VITA/TCE Volunteers: Quality reviewers, instructors, and return preparers with active PTINs
  • Accredited Credential Holders: Those with the Accreditation Council for Accountancy and Taxation’s Accredited Business Accountant/Advisor (ABA) or Accredited Tax Preparer (ATP) credentials

Completing the AFSP: Step-by-Step

Step 1: Obtain or Renew Your PTIN

All participants must have an active PTIN. If you don’t already have one, you’ll need to apply for a PTIN through the IRS’s website or by submitting Form W-12. If you already have a PTIN, make sure it’s renewed for the upcoming tax year, as your Record of Completion won’t be issued until your PTIN is renewed.

After completing your CE requirements, you’ll receive an email from the IRS with instructions for logging into your PTIN account and completing the process. Those without an online PTIN account will receive a letter with instructions for completing the application process and obtaining their certificates.

Step 2: Complete Your Continuing Education Requirements

Learning is a huge part of what makes the AFS program effective. That’s why, for many participants, 18 hours of CE is required. This is not just a requisite for passing the AFS, it’s ensuring that participants are prepared to assist their clients. This is why non-exempt participants are required to take the 6-hour AFTR course. This course covers tax law updates, general review topics, and obligations of professional responsibility. CE providers will offer both the AFTR course and a 100-question comprehension test.

To find a provider offering the AFTR course, visit the IRS website for a complete listing of approved CE providers and look for those marked as offering the AFTR program.

You will also need to complete 10 hours of federal tax law courses and 2 hours of ethics training from IRS-approved providers. If you qualify for an exemption from the AFTR course, you’ll still need to complete 3 hours of federal tax law updates, 10 hours of federal tax law topics, and 2 hours of ethics training.

Step 3: Complete the Circular 230 Consent

After completing your continuing education requirements and renewing your PTIN for the upcoming year, you’ll receive an email from taxpros@ptin.irs.gov with instructions for logging into your PTIN account to complete the process. Consenting to adhere to obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230 is essential for the last step, receiving your Record of Completion.

Step 4: Receive Your Record of Completion

Once all requirements have been met, congrats, you’ll be issued an Annual Filing Season Program — Record of Completion. For those who have an online PTIN account, you’ll receive instructions on how to access your certificate in your online secure mailbox. If you don’t have an online account, the IRS will send a letter with instructions for completing the application process and obtaining your certificate.

It may take up to four weeks following the completion of all requirements to receive your Record of Completion.

Ready for Success?

By completing the AFSP, you’ll be giving your career and services an upgrade. You’ll be included in the IRS’s public database of tax return preparers, granting your services exposure to potential clients. You can use the term “AFSP — Record of Completion” on business cards and on advertising materials. Most importantly, AFSP participants maintain limited representation rights, allowing you to represent clients whose returns you prepared and signed before revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service. Without this credential, PTIN holders are only permitted to prepare tax returns and cannot represent clients before the IRS for returns prepared after December 31, 2015.

The AFSP is an opportunity for non-credentialed tax preparers to excel in their field and expand their service offerings. By completing the program’s requirements by December 31, you’ll be set up to succeed in the turmoil of tax season.