*The IRS deadline to complete this course is December 31st at midnight your local time, however, keep in mind our office will be closed on 12/31. Hours that are completed by the IRS deadline will be reported on the following business day.
How do I obtain an AFSP – Record of Completion?
1. Take 18 hours of continuing education from IRS-Approved CE Providers, including:
– 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;
– ten (10) hours of other federal tax law topics; and
– two (2) hours of ethics.
2. Have an active preparer tax identification number (PTIN).
3. Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.
3. Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.
Who is exempt and able to obtain the AFSP – Record of Completion without taking the Annual Federal Tax Refresher course?
– Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013.
– 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.
– SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past two years.
– VITA/TCE volunteers: Quality reviewers, instructors, and return preparers with active PTINs.
– Other accredited tax-focused credential-holders: The Accreditation Council for Accountancy and Taxation’s Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs.
– 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.
– SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past two years.
– VITA/TCE volunteers: Quality reviewers, instructors, and return preparers with active PTINs.
– Other accredited tax-focused credential-holders: The Accreditation Council for Accountancy and Taxation’s Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs.
I meet one of these exemptions. How do I obtain an AFSP – Record of Completion?
- Take fifteen (15) hours of continuing education, including:
- three (3) hours of federal tax law updates,
- ten (10) hours of other federal tax law topics and
- 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 PDF.
| Course Details | Included in this course |
| Title: 2023 Annual Federal Tax Refresher Course ( AFTR) Level: Intermediate Delivery Method: Self-studyTo earn certificate of completion: • Pass Final with 70% (or better) |
• eBook • Videos • AFTR Final Exam |
