IRS Annual Filing Season Program (AFSP) for Tax Preparers

1.  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

  • Have a preparer tax identification number (PTIN) for 2016.

  • Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230 .

2.  These hours must be completed by December 31, 2017 or they will not be accepted by the IRS.

3.  Tax preparers who are exempt, i.e., completed the RTRP exam, are not required to take the AFTR course.  Instead, they are required to complete 3 credit hours of tax law updates.

CPA Information

Site Search