AFSP CE Requirements

What is the Annual Filing Season Program (AFSP)?

The IRS started the Annual Filing Season Program in July 2014. The purpose of the program is to encourage all non-credentialed (not EA/CPA/Attorney) tax preparers to take continuing education (CE) courses so that they are better prepared to work in the tax preparation industry.

The AFSP is voluntary, but there are certain benefits to participating, as well as restrictions if you do not participate.

In 2012, the IRS created the Registered Tax Return Preparer Program (RTRP) in an effort to accomplish similar goals of requiring education for all tax preparers. The RTRP program was discontinued in January 2013.  If you took and passed the RTRP exam before it was discontinued, you are recognized for your advanced tax knowledge and receive the benefit of being considered exempt from the Annual Tax Refresher course (AFTR).  View the types of tax preparers who are “exempt” here.

The IRS is trying to get legislation passed to allow competency testing and required CE for all tax preparers, and the AFSP program is seen as an interim measure to encourage tax education for all tax preparers.

CE Hours Required

Non-Exempt Exempt
AFTR Course 6 0
Tax Update 0 3
Tax Law 10 10
Ethics 2 2
TOTAL 18 15

 

Are you exempt or non-exempt?

 

Find out which category you are in here.  The only difference in CE requirements is non-exempt tax preparers have to take the 6 hour AFTR course, while exempt tax preparers take the 3 hour tax update course.

The AFTR course is a timed 3 hour exam with 100 randomly selected questions, in accordance with IRS regulations.

Non-Exempt (need 18 hours)

FunCPE Tax Package #6

  • 6 CE hours – Annual Federal Tax Refresher (AFTR) Course
  • 2 CE hours – Ethics
  • 10 CE hours – Federal tax law (any other Federal tax course besides tax update course and AFTR course)

Exempt (need 15 hours)

 FunCPE Tax Package #5

  • 3 CE hours – Tax law update
  • 2 CE hours – Ethics
  • 10 CE hours – Federal tax law (any other Federal tax course besides tax update course and AFTR course )

 

When should I take my CPE courses for the AFSP Record of Completion credential?

The IRS requirement for CPE sponsors is to only offer the AFTR course in the second half of the year.  As a result, our AFTR course is available on our site from June 1st to December 31st.

All other CPE courses besides the AFTR course can be taken at any time during the year, but all courses must be completed by December 31st.