Review the general requirements for the Annual Filing Season Program. The Annual Filing Season Program (AFSP) There are four steps to becoming a credentialed tax preparer in California: (1) Successfully complete a 60-hour beginner course (we are not offering this course right now); (2) Get a tax preparer bond; (3) Get a PTIN from the IRS; then (4) Register with the California Tax Education Council (CTEC). This is the AFTR Course. 15-Hour Annual Filing Season Program Bundle (Exempt Tax Preparers) This bundle fulfills the continuing education requirement to be eligible for the IRS 2020 Annual Filing Season Program Record of Completion for PTIN holders with Exempt Tax Preparers status. CE Providers will not provide course completion information to the IRS until you pass the AFTR exam. The IRS will publish course content guidelines PDF annually for IRS-approved CE Providers. The IRS designed the Annual Filing Season Program (AFSP) to “recognize the efforts of non-credentialed return preparers who aspire to a higher level of professionalism.” The IRS AFSP courses allows tax preparers who to stay up to date on the latest tax laws and distinguish themselves from their competition. Tax Preparers who complete the IRS AFSP Program will receive an AFSP Record of Completion from the IRS.Tax preparers obtain a number of benefits for participating in the IRS Annual Filing Season Program Course, such as being able to represent your tax clients before the IRS incase … The IRS launched a public education campaign in January 2015 encouraging taxpayers to select return preparers carefully and seek those with professional credentials or other select qualifications. It is a searchable, sortable listing that taxpayers can use to find a return preparer that carries their preferred credentials or qualification(s). The IRS Approved 18 Hour Annual Filing Season Program (AFSP) Course is for Non-Exempt tax preparers who wish to obtain a 2020 IRS AFSP Record of Completion. 2. How long will it take to complete the AFTR course and test? A return preparer will not be required to notify the IRS of an exemption. How and when will I get my Record of Completion? This voluntary program recognizes the efforts of tax return preparers who are generally not attorneys, certified public accountants (CPAs), or enrolled agents. Attorneys, CPAs, and enrolled agents will continue to be the only tax professionals with unlimited representation rights, meaning they can represent their clients on any matters including audits, payment/collection issues, and appeals. A preparer may use the term “AFSP – Record of Completion”. Double-check that the PTIN you provide matches the PTIN in your welcome letter or online PTIN account. The Annual Filing Season Program will be an interim step to help taxpayers and encourage education for unenrolled tax return preparers. For returns prepared and signed after December 31, 2015, they will not be allowed to represent clients before the IRS. Yes. What are the requirements for obtaining an Annual Filing Season Program – Record of Completion? The program is not directed at or necessary for credentialed preparers such as attorneys, CPAs, enrolled agents, enrolled retirement plan agents or enrolled actuaries. Preparers who participate are also included in a public database on IRS.gov that taxpayers use when searching for qualified tax return preparers. What is the future of this program? 4. Non-credentialed return preparers can elect to voluntarily demonstrate completion of basic 1040 filing season tax preparation and other tax law training through continuing education. What does the AFTR test cover? Those who passed the Registered Tax Return Preparer test and certain other recognized national and state tests are exempt from the six hour federal tax law refresher course with test. The IRS deadline to complete is December 31st*. Can an identity theft or data security program qualify for continuing education credit? I am a non-1040 preparer. Yes, as a PTIN holder you will continue to have limited representation rights before limited offices of the IRS with respect to clients whose returns you prepare and sign until December 31, 2015. c. Enjoined from representing persons before the IRS, preparing tax returns, or engaging in other conduct subject to injunction under section 7407, 9. The IRS Annual Filing Season Program is a voluntary ce tax course for tax preparers. Convicted of a felony involving a financial matter, tax matter, or other violation of the public trust within 5 years preceding the date of application, IRS Annual Filing Season Program (AFSP) AFFORDABLE Prices. The Annual Filing Season Program (AFSP) is a yearly program offered by the IRS to recognize non-credentialed tax return preparers. For obtaining a Record of Completion? What is the Annual Filing Season Program for return preparers? To clarify, you’ll need to meet the requirement of obtaining 18 hours of continuing education. 1. Additionally, you will not be issued a Record of Completion until your PTIN is renewed for the upcoming tax year. The course includes 10 hours of Important Tax Law Topics, 6 Hours of the Annual Federal Tax Refresher (AFTR), and 2 hours of Ethics. What is the cost of the AFTR course and test? The Annual Filing Season Program aims to recognize the efforts of non-credentialed return preparers who aspire to a higher level of professionalism. As a general rule, preparers should not repeat a program within the same enrollment cycle, if you’re an enrolled agent, or AFSP program year. Frequently Asked Questions (FAQs) What Is The Annual Filing Season Program? 18. These exempt groups are still required to meet other program requirements, including 15 CE credits (10 Federal Tax Law, 3 Federal Tax Law Updates, and 2 Ethics). 3. The IRS obtains information about exemptions directly from the testing source (e.g. Do return preparers have to participate in the Annual Filing Season Program? Unenrolled return preparers can elect to voluntarily take continuing education each year in preparation for filing season and receive an Annual Filing Season Program – Record of Completion. Are there restrictions on eligibility for the program? If the IRS believes you are ineligible for the program or proposes to revoke your participation, you will be provided an explanation in writing, along with instructions on how to appeal the decision. Before the IRS was enjoined against compulsory regulation of tax preparers, the IRS required all tax preparers without other certifications to obtain and maintain the RTRP designation in order to continue preparing tax … Attend a continuing education course from an approved IRS CE Provider. As AFTR courses are offered by CE providers, return preparers are subject to the schedule of courses offered by these providers. In general, to obtain an Annual Filing Season Program – Record of Completion a return preparer must obtain 18 hours of continuing education from an IRS-approved CE Provider. Non-credentialed return preparers can elect to voluntarily demonstrate completion of basic 1040 filing season tax preparation and other tax law training through continuing education. The Annual Filing Season Program is a voluntary program designed to encourage non-credentialed tax return preparers to participate in continuing education (CE) courses. Anyone with a PTIN can prepare a federal tax return, but for those preparers with a PTIN who also work to ready themselves for the filing season through educational efforts, the program affords them a level of differentiation from the rest of the marketplace. 8. Once a return preparer has completed their CE requirements and renewed their PTIN for the upcoming year, they will receive an email from Taxpros@ptin.irs.gov with instructions on how to consent to the Circular 230 practice requirements and receive their certificate in their online secure mailbox. The program runs from the beginning of June until the end of December and offers tax preparers an opportunity to distinguish themselves by completing 18 hours of continuing education . Our courses are designed to satisfy California’s Continuing Education specifications as well as the IRS’ voluntary Annual Filing Season Program (AFSP). Oregon Board of Tax Practitioners). Attorneys, CPAs and EAs will continue to have full representation rights for all clients before all IRS offices. Established state-based return preparer program participants currently with testing requirements: Return preparers who are active registrants of the Oregon Board of Tax Practitioners, California Tax Education Council, and/or Maryland State Board of Individual Tax Preparers. 10. Revenue Procedure 2014-42, which established the Annual Filing Season Program, specifies that you may state you hold a valid Annual Filing Season Program Record of Completion for the calendar year and that you have complied with the IRS requirements for receiving the Record of Completion. Receive the IRS Annual Filing Season Program–Record of Completion certificate for display in home or business office. The Gleim Annual Filing Season Program is specifically crafted for those who wish to obtain an IRS AFSP–Record of Completion. However, the IRS does not charge any fee for participating in the program. The course has not been satisfactorily completed until the comprehension test is passed. Yes, identity theft and data security programs that meet CE program requirements focusing on enhancing tax professional awareness of protecting client data, including review of Publications 4557 and/or 4524 safeguards, can qualify for continuing education credit in the federal tax law category. Page Last Reviewed or Updated: 07-Apr-2021, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Frequently Asked Questions: Annual Filing Season Program, Understanding Tax Return Preparer Credentials and Qualifications, PTIN Requirements for Tax Return Preparers, Continuing Education for Tax Professionals, Electronic Federal Tax Payment System (EFTPS), Annual Filing Season Program Participants, Certified Professional Employer Organization (CPEO), Review the general requirements for the Annual Filing Season Program, Review the reduced requirements for exempt individuals for the Annual Filing Season Program, Annual Federal Tax Refresher Course Outline (PDF), Treasury Inspector General for Tax Administration. 18-Hour Annual Filing Season Program Bundle This bundle fulfills the continuing education requirement to be eligible for the IRS Annual Filing Season Program Record of Completion for PTIN holders. You must complete 18 hours of continuing education (CE) by December 31st annually, using an IRS Approved Provider. The hours must include a 6 credit hour Annual Federal Tax Refresher course (AFTR) that covers filing season issues and tax law updates. 20. 5. 7. Who is exempt from taking the AFTR course? 2. Who can participate in the Annual Filing Season Program? You must pass a 100 question 3-hour continuous timed exam. 12. Does the IRS administer the comprehension test given at the end of the Annual Federal Tax Refresher Course? Those who passed the RTRP test will be exempt from the AFTR course as long as the program is in place. Some unenrolled preparers are exempt from the AFTR course requirement because of their completion of other recognized state or national competency tests. The Annual Filing Season Program is a voluntary Internal Revenue Service program designed to incentivize non-credentialed tax return preparers to participate in continuing education courses. Following successful completion of these steps, you will be issued an Annual Filing Season Program - Record of Completion. No, following the completion of all Continuing Education requirements and renewal of PTIN for the upcoming year, eligible return preparers will receive an email from the IRS. Give the provider your correctly spelled name and PTIN (PXXXXXXXX). The course includes 10 hours of Important Tax Law Topics, 3 Hours of Tax Law Updates & … However, if a credentialed preparer seeks to participate in the program, a credentialed preparer would be required to meet the same requirements as those preparers in the exempt category. The return preparer must also renew their preparer tax identification number (PTIN) for the upcoming year and consent to adhere to the obligations in Circular 230, Subpart B and section 10.51. Participants have a maximum of 3 hours to complete the exam. Can I take the same program more than once and receive credit? How Do I Qualify for the Annual Filing Season Program (AFSP)? The IRS’s Annual Filing Season Program (AFSP) is a voluntary program designed to recognize the efforts of non-credentialed tax return preparers who … No, it is a voluntary program. Anyone with a preparer tax identification number (PTIN) can prepare tax returns for compensation, but continuing education is encouraged for all tax return preparers. PTIN holders without an Annual Filing Season Program – Record of Completion or other professional credential will only be permitted to prepare tax returns. 13. Basically, AFSP certification helps to legitimize you as a professional. Why the Annual Filing Season Program Certification Is Beneficial. This program is designed to follow the 3 domains that have been predetermined by the IRS and qualifies for the AFTR portion of the IRS Annual Filing Season Program (AFSP) Course. How do I qualify? 25. The AFTR course must include a knowledge-based comprehension test administered at the conclusion of the course by the CE Provider. The email will provide instructions for logging into your PTIN account and completing the process. 17. Why did the IRS launch this voluntary program? Each AFTR test includes 100 questions that assess a return preparer’s comprehension of each of the three domains on the AFTR course outline. Once all requirements are met, the exempted return preparer will be issued a Record of Completion. Upon completion of these requirements, the return preparer receives an Annual Filing Season Program – Record of Completion from the IRS. The Annual Filing Season Program includes the Gleim Annual Federal Tax Refresher Course, a 2-hour Tax Ethics CE course, and 10 hours of Tax … The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications only includes attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents (ERPAs), enrolled actuaries, and individuals who have received an Annual Filing Season Program – Record of Completion. The Annual Filing Season Program is a voluntary continuing education program for tax return preparers. Each IRS-Approved CE Provider will determine their fee. When purchasing this bundle, your account will be enrolled in the following 6 courses: How can I ensure that I receive credit for the continuing education courses that I take? The PTIN system will automatically apply the excess credit hours to the federal tax law category, although the excess will still show in the PTIN holder’s Federal Tax Update category in the preparer’s online account. The Annual Filing Season Program is intended to recognize and encourage unenrolled tax return preparers who voluntarily increase their knowledge and improve their filing season competency through continuing education (CE). The Annual Filing Season Program described in this revenue procedure is voluntary and no tax return preparer is required to participate. You must complete the course before taking the test. This voluntary IRS program is designed for tax return preparers who are not CPAs, enrolled agents, or attorneys to increase their professional knowledge through participating in continuing education seminars. What term can preparers use on business cards or when advertising their qualifications? Among the final steps will be a required consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 7. In no circumstance will the AFSP – Record of Completion be issued before a return preparer has registered or renewed their PTIN for the upcoming year. Due to the high level of knowledge required of Enrolled Agents (EAs), this basic level “refresher” course is not allowed for IRS credit. 5. To participate in the AFSP, non-credentialed preparers must agree to adhere to the practice requirements for tax practitioners outlined in Subpart B and section 10.51 of Treasury Department Circular No. d. Engaged in misconduct that would have violated Circular 230 if the individual were subject to Circular 230, including knowingly providing false or misleading information, or participating in providing false or misleading information, to the IRS, or WiseGuides offers affordable solutions to work with your budget and needs without taking the quality education away. An AFTR course is 6 hours in length, regardless of the delivery method (online, in-person, self-study). The student will complete an online open-book 100-question, 3-hour timed test. Is there a fee to obtain an Annual Filing Season Program – Record of Completion? 1. In addition to being included in the public directory of tax return preparers, the Annual Filing Season Program – Record of Completion differentiates you in the marketplace. Is there a limit on the number of years a preparer who passed the RTRP test gets an exemption from the AFTR course and test? 22. Why not wait to see if Congress passes legislation regarding return preparer oversight? Refer to the Annual Federal Tax Refresher column under Program Categories Offered for providers who offer the AFTR course. Also, beginning January 1, 2016, there will be changes to the representation rights of return preparers. The Annual Filing Season Program is a voluntary program designed to encourage non-credentialed tax return preparers to participate in continuing education (CE) courses. AFTR Course and corresponding continuing education products are recently. In addition to being included in the public directory of tax return preparers, the Annual Filing Season Program – Record of Completion differentiates you in the marketplace. Tax preparers who passed the RTRP exam are classifed as “exempt” and have a reduced number of CE hours required to participate in the AFSP. 10. The AFTR Course comprehension test will include all tax law topics covered in the AFTR course. 3. The Annual Filing Season Program is a voluntary program designed to encourage tax return preparers to participate in continuing education (CE) courses. 230. Please note that it may take up to four weeks following the completion of all requirements for return preparers to receive a Record of Completion and be placed on the Directory of Federal Tax Return Preparers with Credentials and Select Qualifications. 1. AFSP participants can also opt to be listed in The Directory of Federal Tax … No. The Annual Federal Tax Refresher course will cover tax law topics across three domains: New Tax Law/Recent Updates, General Review, and Practices, Procedures and Professional Responsibility. For that particular calendar year 15 hours of continuing education other tax law requirement for that particular year. Provider will determine whether you must complete the course by the IRS administer the comprehension administered! 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