Annual Filing Season Program

The IRS's Annual Filing Season Program (AFSP) is a voluntary program designed to recognize the efforts of non-credentialed tax return preparers who increase their knowledge through continuing education (CE).

Benefits

There are two main benefits of return preparers receiving an AFSP – Record of Completion:

Inclusion in the IRS's Directory of Tax Return Preparers with Credentials and Select Qualifications — The Directory is a searchable, sortable listing designed to help taxpayers find a tax return preparer that carries their preferred credentials or qualifications. It includes information about all attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents (ERPAs), and enrolled actuaries with valid PTINs. The directory also includes information on individuals who received the AFSP – Record of Completion.
Representing clients before the IRS — Beginning in 2016, there were changes to the representation rights of return preparers. Attorneys, CPAs, and enrolled agents will continue to be the only tax professionals with unlimited representation rights. However, PTIN holders without an AFSP – Record of Completion or other professional credential will not be allowed to represent clients before the IRS. AFSP participants can 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.

To earn an AFSP - Record of Completion for the 2024 filing season, preparers must:

Complete an Annual Federal Tax Refresher (AFTR) course by December 31, 2024 (unless exempt – see the table below). This course is available on DrakeCPE.com June through December.
Earn specified continuing education (CE) credits by December 31, 2024 – see the table below.
Obtain or renew a PTIN for 2024 after the PTIN renewal season begins in October 2024.
Consent to adhere to the obligations in Circular 230, Subpart B and section 10.51.

How to Get Your AFSP - Record of Completion

A Record of Completion will be issued to a return preparer once all requirements, including renewal of their PTIN for the upcoming filing season, have been met.

After PTIN renewal season begins in October, return preparers who have met all the requirements and have renewed their PTIN will be provided instructions to sign that they consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230. A Record of Completion will be generated once all requirements have been met, including renewal of the PTIN for the upcoming year and consent to the Circular 230 obligations.

Continuing Education Requirements

The CE credits required in order to earn an Annual Filing Season Program (AFSP) Record of Completion are displayed in the following table. Credits earned for successful completion of the AFTR Course and Comprehension Test, apply toward the “Non-exempt” preparer requirement for obtaining an Annual Filing Season Program (AFSP) Record of Completion. Students must complete the course before the expiration date to receive CE credit.

“Exempt” preparers may take the AFTR course and earn 6 hours of continuing education credit, with the exception of Enrolled Agents, who cannot receive CE credit for taking an AFTR course. Exempt preparers earn 3 hours toward the federal tax update CE requirement, and the excess 3 hours earned apply towards the federal tax law CE requirement.

Important note about earning CE credits:

All CE credits must be earned through IRS-approved CE providers. As an IRS-approved CE provider, Drake has been authorized by the IRS to offer the AFTR course and will report the credits earned to the IRS.

Who is Exempt from the AFTR Course and Test Requirement?

The following unenrolled preparers are exempt from the AFTR course and test requirement because they have passed other recognized state or national competency tests covering federal tax matters:

RTRPs: Anyone who passed the Registered Tax Return Preparer (RTRP) test administered by the IRS between November 2011 and January 2013
Participants in established state-based return preparer program with testing requirements: Return preparers who are active members of the Oregon Board of Tax Practitioners and/or the California Tax Education Council, and return preparers who pass the examination of the Maryland Board of Individual Tax Preparers (when available)
SEE Part I test-passers: Tax practitioners who have passed the Special Enrollment Exam (SEE) Part I within the past two years, as of the first day of the upcoming filing season
VITA volunteers: Quality Volunteer Income Tax Assistance (VITA) program reviewers and instructors with active PTINs
Other accredited tax-focused credential-holders: Tax practitioners who have passed the Accredited Business Accountant/Advisor (ABA) exam or the Accredited Tax Preparer (ATP) exam offered by the Accreditation Council for Accountancy and Taxation

Detailed chart of AFSP continuing education requirements

Annual Federal Tax Refresher Course & Comprehension Test

The Annual Federal Tax Refresher (AFTR) course is a six-hour course accompanied by a 100 question multiple choice knowledge-based comprehension test. A passing score of 70% must be obtained and the test must be completed in 3 hours or less. IRS parameters require a limit to the number of test attempts. The AFTR Comprehension Test must be passed within six (6) attempts. You must complete the course before taking the test.

The course is structured into three domains:

Domain 1 - New Tax Law/Recent Updates
Domain 2 - General Review
Domain 3 - Practices, Procedures and Professional Responsibility

Drake’s Continuing Education Offerings

Drake offers a number of ways to obtain CE credits that can be used to earn your Annual Filing Season Program – Record of Completion:

AFSP Bundles and Annual Federal Tax Refresher (AFTR) course (see details above)
Self-Study and On-Demand Webinars on DrakeCPE.com – apply toward Federal Tax Law and Ethics credits
Drake Classroom Training – applies toward Federal Tax Law credits
Drake Update Schools – apply toward Federal Tax Law and Tax Law Update credits

Drake is committed to providing all required continuing education for any unenrolled tax return preparer who wants to earn his or her Record of Completion through the Annual Filing Season Program. New webinar and self-study topics will be added throughout the year, so check back periodically to see what’s new.