Annual Filing Season Program
This course contains 10 hours Tax Law, 6 hours AFTR, and 2 hours Ethics. After completing of this course with a score of 70% or better, the tax professional will be able to have limited representation rights for their clients. This course qualifies for 18 hours of continuing education.
Included in this course: 6-Hour Annual Federal Tax Refresher Course & Online Test.
This course and test must be completed prior to midnight on December 31st.
How do I obtain an AFSP-Record of Completion for Filing Season 2021?Take 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.Take ten (10) hours of other federal tax law topics; andTake two (2) hours of ethics.Have a preparer tax identification number (PTIN) for 2020.Consent to adhere to specific practice obligations outlined in subpart B and section 10.51 of Treasury Department Circular No. 230.
How and when will I get my Record of Completion?After PTIN renewal season begins in October 2021, a Record of Completion will be generated to you once all requirements have been met, including renewal of your PTIN for 2021 and consent to the Circular 230 obligations.
If you have an online PTIN account, you will receive an email from TaxPro_PTIN@irs.gov with instructions on how to sign the Circular 230 consent and receive your certificate in your online secure mailbox.If you do not have an online PTIN account, you will receive a letter with instructions for completing the application process and obtaining your certificate.
Who is exempt from taking the AFSP course? -
Anyone who passed the RTRP test administered by the IRS between November 2011 and January 2013.
- Established state-based return preparer program participants with testing (Oregon, California, and Maryland).
- Those who have passed SEE (Special Enrollment Exam) Part 1 within the past 2 years.
- VITA/TCE volunteers: quality reviewers and instructors with active PTINs.- Other accredited tax-focused credential holders such as the following:The Accreditation Council for Accountancy.Taxation’s Accredited Business Accountant/Advisor (ABA).Accredited Tax Preparer (ATP).