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AFSP-Overview

 

***Please note...To have met the requirements for the 2018 Annual Filing Season Program, you must have completed all continuing education by midnight, December 31, 2017.  The Annual Federal Tax Refresher course will be available again in June 2017, per IRS rules.

This new IRS Annual Filing Season  program (AFSP) for tax preparers aims to recognize the efforts of non-credentialed return preparers who aspire to a higher level of professionalism. When you meet the requirements by obtaining 18 hours of continuing education, including a six hour federal tax law refresher course with test, and you will receive an Annual Filing Season Program – Record of Completion from the IRS.

AFSP participants will also be included in a public database of return preparers on the IRS website. The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications will include the name, city, state, zip code, and credentials of all attorneys, CPAs, enrolled agents, enrolled retirement plan agents and enrolled actuaries with a valid PTIN, as well as all AFSP – Record of Completion holders.

Click here to view complete information at the IRS

How to obtain an AFSP - Record of Completion for the Filing Season 2018

  • Take 18 hours of continuing education from IRS-Approved CE Providers, (these hours must be completed by December 31, 2017 or they will NOT be accepted by the IRS) including:

    • a six (6) hour Annual Federal Tax Refresher (AFTR) course that covers filing season issues and tax law updates, as well as a knowledge-based comprehension test administered at the end of the course by the CE Provider...as per the IRS, this course will not be available each year until June 1;

    • ten (10) hours of other federal tax law topics; and

    • two (2) hours of ethics.

Summary of Program Requirements

Annual Filing Season Program Exemption Status

Filing Season
Annual Federal Tax Refresher Course and Test CE Credits 6
Tax Law Update CE Credits
Federal Tax Law CE Credits
Ethics CE Credits
Total CE Credits

Non-Exempt

 
2016 and beyond
6
0
10
2
18

Exempt

 
2016 and beyond
0
3
10
2
15

 

***Note that beginning the 2016 Tax Season 18 hours of continuing education will be required to receive an Annual Filing Season Program – Record of Completion from the IRS.

Courses at Best CPE that meet the Annual Filing Season Program Requirements

  • Annual Federal Tax Refresher Course - 6 credit hours (required part of the program - available beginning June 1 of every year)

  • Ethics - 2 credit hours (required part of the program)

  • Earned Income Credit - 5 credit hours

  • Healthcare Reform - 5 credit hours

  • Education Tax Benefits - 5 credit hours

  • Retirement Plans, Pensions and Annuities - 3 credit hours

  • IRAs - 3 credit hours

  • Tax Treatment of Sickness and Injury Plans - 3 credit hours

  • Tax Treatment of Life Insurance Proceeds - 3 credit hours

  • Home Office Deduction - 4 credit hours

  • Long Term Care Fundamentals - 6 credit hours

  • Travel and Entertainment with Bob (Video Course) - 2 credit hours

  • Moving and Selling Your Home with Jim & Judy - 2 credit hours

 

CPA Information

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