AFSP

Non-credentialed return preparers who hold a PTIN and want to signal a higher level of professionalism. Attorneys, CPAs, and enrolled agents already hold unlimited representation rights, so the program is not designed around them. Participation is voluntary, and continuing education is encouraged for all return preparers regardless.

Generally, 18 hours of continuing education, including a six-hour federal tax law refresher course with a test. You must also renew your PTIN for the upcoming year and consent to adhere to the obligations in Circular 230, Subpart B and section 10.51. Completion yields an Annual Filing Season Program – Record of Completion.

No. Those who passed the Registered Tax Return Preparer test, and certain other recognized national and state tests, are exempt from the six-hour federal tax law refresher course with test. Exempt individuals need 15 hours of continuing education each year, and must still consent to the Circular 230 obligations to participate.

The two content areas are continuing education generally and the federal tax law refresher course with test. Work the general continuing education material first to build breadth, then move to the refresher material, since that is the portion carrying a test. Keep a running list of topics you miss and revisit them before your final review.

The source describes a six-hour federal tax law refresher course with a test, but does not publish the test's question count, format, time limit, or passing score. Treat difficulty as moderate: the material is a refresher over federal tax law you likely already apply. Verify current test logistics with your IRS-approved continuing education provider.

The source does not state a retake policy for the refresher test. Retake terms are set by the IRS-approved continuing education provider delivering the course, so confirm them before you enroll. Build in time to retake if needed rather than scheduling your completion at the deadline.

Underestimating the hours: the refresher course alone is six hours with a test, on top of the rest of the continuing education requirement. Others complete the education but overlook the PTIN renewal or the Circular 230 consent, so no Record of Completion issues. Treat all three steps as one checklist.

An Annual Filing Season Program – Record of Completion from the IRS and inclusion in the Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, which lists your name, city, state, ZIP Code, and credentials. You also gain limited representation rights for clients whose returns you prepared and signed.

Attorneys, CPAs, and enrolled agents hold unlimited representation rights and can represent clients on any matter, including audits, payment and collection issues, and appeals. AFSP participants may represent clients whose returns they prepared and signed, but only before revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service.

You may still prepare tax returns for compensation. However, for returns prepared and signed after December 31, 2015, PTIN holders without an AFSP Record of Completion or other professional credential are not allowed to represent clients before the IRS. They are permitted only to prepare returns.