Guide to the IRS Annual Filing Season Program Participation

The IRS Annual Filing Season Program (AFSP) encourages tax return preparers to enhance their expertise. This voluntary initiative ensures preparers stay updated with the latest tax laws, benefiting both professionals and taxpayers.

Participating in the AFSP offers preparers a competitive edge by demonstrating their commitment to professional growth. It also provides limited representation rights before the IRS for those who do not already have such privileges.

Eligibility Criteria

The AFSP is designed for tax return preparers who are not attorneys, certified public accountants (CPAs), or enrolled agents, as these professionals already have unlimited representation rights before the IRS. For others, the program offers a pathway to limited representation rights, elevating their professional standing.

To qualify, preparers must obtain and annually renew a Preparer Tax Identification Number (PTIN), required for anyone preparing federal tax returns for compensation. Participants must also complete continuing education courses, including a six-hour Annual Federal Tax Refresher (AFTR) course, three hours of federal tax law updates, ten hours on other federal tax law topics, and two hours of ethics. These requirements ensure preparers remain knowledgeable about tax code changes and ethical standards, enhancing their professional competence.

Continuing Education Requirements

The Continuing Education (CE) requirements for the AFSP are designed to keep participants proficient in federal taxation and ethical practices.

Courses cover federal tax updates and their implications on taxpayers’ obligations. For example, changes in tax rates, deductions, and credits under the Internal Revenue Code (IRC) are addressed, equipping preparers to apply these updates effectively. This is especially important for clients with complex financial situations, such as investment income or self-employment taxes.

The ethics component reinforces adherence to professional standards set by the IRS. Through case studies, preparers learn to handle conflicts of interest and maintain client confidentiality. This training ensures they can navigate ethical challenges and build trust with their clients.

Steps to Obtain Record of Completion

To receive the AFSP Record of Completion, participants must finish the required CE courses. Afterward, they should confirm their CE credits have been reported to the IRS by their course providers. Any discrepancies could delay the issuance of the Record of Completion.

Once the IRS verifies the CE credits, preparers will receive an email directing them to their online PTIN account. This account serves as the central platform for managing AFSP participation. Preparers must log in to confirm their status and consent to the Circular 230 rules, agreeing to uphold the ethical standards outlined by the IRS.