AFSP CE Requirements

Unenrolled tax preparers are required to complete continuing education each year in order to be eligible for the IRS Annual Filing Season Program (AFSP) Record of Completion. Continuing education courses must be completed by December 31 of the year prior to the filing season for which the Record of Completion will be valid. For example, continuing education for the 2025 filing season (January 1 to April 15, 2025) must be completed by December 31, 2024.

Continuing education requirements are as follows:

• PTIN holders who are required to complete the AFTR course:
  • 6 hours Annual Federal Tax Refresher (AFTR) course
  • 10 hours Federal Tax Law
  • 2 hours Ethics
• PTIN holders who are exempt from the AFTR course:
  • 3 hours Federal Tax Updates
  • 10 hours Federal Tax Law
  • 2 hours Ethics