The Annual Filing Season Program (or AFSP) is a voluntary
Internal Revenue Service
The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory ta ...
(IRS) program designed to incentivize non-credentialed tax return preparers to participate in
continuing education
Continuing education (similar to further education in the United Kingdom and Republic of Ireland, Ireland) is an all-encompassing term within a broad list of post-secondary learning activities and programs. The term is used mainly in the United ...
(CE) courses.
[Internal Revenue Service,]
AFSP Frequently Asked Questions
Participants receive an ''Annual Filing Season Program - Record of Completion'', which may be displayed to prospective clients as a way to stand out in the marketplace and to demonstrate tax knowledge and filing competency. AFSP participants can also opt to be listed in ''The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications'', a public information database on the IRS website.
Program Background
On January 1, 2011, the Return Preparer Office launched the
IRS Return Preparer Initiative. The purpose of the initiative was to improve taxpayer compliance and service by setting professional standards for and providing support to the tax preparation industry. During the first phase of the initiative, anyone who for compensation prepared or helped prepare any federal tax return or claim for refund was required to register with the IRS by obtaining a
Preparer Tax Identification Number The Preparer Tax Identification Number (PTIN) is an identification number that all paid tax return preparers must use on U.S. federal tax returns or claims for refund submitted to the Internal Revenue Service (IRS). Anyone who, for compensation, pr ...
(PTIN). Other requirements for some tax preparers eventually included needing to pass the IRS
Registered Tax Return Preparer Test and annually completing continuing education courses on federal tax law and ethics. Participants who successfully completed all requirements were given a new title:
Registered Tax Return Preparer A Registered Tax Return Preparer is a former category of federal tax return preparers created by the U.S. Internal Revenue Service (IRS).
In January 2013, the IRS announced the suspension of the program because of a ruling on January 18, 2013, by J ...
.
In January 2013, however, the Internal Revenue Service announced that it was suspending the program due to a ruling by the United States District Court for the District of Columbia. As the result of a lawsuit, the Court issued an order forbidding the IRS from enforcing the regulatory requirements for registered tax return preparers.
In June 2014, the Return Preparer Office unveiled a new voluntary program intended to encourage tax return preparers to participate in continuing education courses on an annual basis — the Annual Filing Season Program (AFSP). In exchange for participation in the program, tax preparers receive an Annual Filing Season Program - Record of Completion, which they can display to help stand out from the competition. Participants can also choose to be included in an online IRS public information database called The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, which taxpayers can use to help locate qualified tax preparers in their area beginning January 2015.
[IRS.gov]
New IRS Filing Season Program Unveiled for Tax Return Preparers
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Record of Completion Requirements
Unenrolled tax return preparers who wish to obtain a program record of completion must possess a valid PTIN and complete 18 hours of continuing education annually from an IRS approved continuing education provider. The 18 hours of CE must include:[Sequoia CPE,]
AFSP CE Requirements
* 6 hour Annual Federal Tax Refresher (AFTR) course
* 3 hours of federal tax law updates
* 2 hours of ethics
External links
PTIN Requirements for Tax Return Preparers
Return Preparer Regulations
References
Internal Revenue Service