CE Credits: 10 Federal Tax Law, 2 Regulatory Ethics, 6 AFTR
Deadline: LTP encourages you to complete this course by December 29th to allow time for reporting credits and any support. The IRS deadline to complete is December 31st*.
Our Annual Filing Season Program (AFSP) qualifies for 18 hours of continuing education needed to earn an AFSP Record of Completion from the IRS. Some of the perks a tax preparer will receive upon completion are: limited representation rights, a certificate directly from the IRS to display, and your name added to the official IRS tax preparer directory.
To fulfill requirements, you must take the AFTR which consists of a 100 question, 3-hour timed exam and complete it with a score of 70% or better.
*The IRS deadline to complete this course is December 31st at midnight your local time, however, keep in mind our office closes on 12/31 at 5pm PST | 8pm EST | 6pm MT | 7pm CT. Hours that are completed by the IRS deadline will be reported on the following day.
How do I obtain an AFSP-Record of Completion?
- Take a six (6) hour Annual Federal Tax Refresher (AFTR) course that covers filing season issues and tax law updates, as well as a knowledge-based comprehension test administered at the end of the course by the CE Provider.
- Take three (3) hours of other federal tax law topics; and
- Take two (2) hours of ethics.
- Have an active preparer tax identification number (PTIN).
- Consent to adhere to specific practice obligations outlined in subpart B and section 10.51 of Treasury Department Circular No. 230.
How and when will I get my Record of Completion?
- After PTIN renewal season begins in October 2021, a Record of Completion will be generated to you once all requirements have been met, including renewal of your PTIN for 2020 and consent to the Circular 230 obligations.
- If you have an online PTIN account, you will receive an email from TaxPro_PTIN@irs.gov with instructions on how to sign the Circular 230 consent and receive your certificate in your online secure mailbox.
- If you do not have an online PTIN account, you will receive a letter with instructions for completing the application process and obtaining your certificate.
Who is exempt from taking the AFSP course?
- Anyone who passed the RTRP test administered by the IRS between November 2011 and January 2013.
- Established state-based return preparer program participants with testing (Oregon, California, and Maryland).
- Those who have passed SEE (Special Enrollment Exam) Part 1 within the past 2 years.
- VITA/TCE volunteers: quality reviewers and instructors with active PTINs.
- Other accredited tax-focused credential holders such as the following:
- The Accreditation Council for Accountancy.
- Taxation’s Accredited Business Accountant/Advisor (ABA).
- Accredited Tax Preparer (ATP).