IRS Annual Filing Season Program (AFSP)
Do you want to be included in the IRS Directory of Federal Tax Return Preparers?
Do you want to offer your clients representation before selected IRS representatives?
The IRS Annual Filing Season Program (AFSP) aims to recognize the efforts of tax return preparers who wish to demonstrate a higher level of professionalism through a commitment to continuing education.
Tax return preparers who complete the required training:
Are listed in the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications— a significant business advantage!
Qualify to represent their clients before selected IRS representatives.
Receive the IRS Annual Filing Season Program–Record of Completion certificate for display in home or business office.
How do I qualify?
Non-exempt preparers complete the Annual Federal Tax Refresher AFTR course (6 credit hours).
The Annual Federal Tax Refresher (AFTR) course is a 6-hour course accompanied by a 3-hour, 100 question, comprehension exam.
The exam has a 3-hour time limit and it must be completed in one sitting. You have 4 opportunities to take and pass the exam with a score of 70% or better.
This course must be completed by midnight, December 31, 2023
Exempt preparers complete their 3-credit-hour course.
Are you an exempt preparer?
All preparers complete the following courses:
Selected Federal Tax Topics CPE (10 credit hours) Includes course, self-practice quiz, and exam Ethics CPE (2 credit hours) Includes study guide and exam.
All IRS Annual Filing Season Program (AFSP) requirements must be completed prior to midnight on December 31st of each year.
Non-exempt AFSP participants may represent clients whose returns they prepared and signed, in front of revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service.