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What is the AFSP

The Annual Filing Season Program (AFSP) is a voluntary program designed to encourage non-credentialed tax return preparers to participate in continuing education (CE) courses. 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.

Return preparers who complete the requirement for the Annual Filing Season Program will be issued a Record of Completion that they can display and use to differentiate themselves in the marketplace if desired. Preparers who participate are also included in a public database on IRS.gov that taxpayers use when searching for qualified tax return preparers. 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.

Completing the AFSP may affect your ability to represent clients before the IRS. As an AFSP participant who obtains a Record of Completion, you will have limited representation rights before the IRS for clients whose returns you prepare and signed after December 31, 2015. PTIN holders without an AFSP – Record of Completion or without other professional credentials will not be able to represent clients before the IRS in any matters for returns prepared and signed after December 31, 2015. PTIN holders without an Annual Filing Season Program – Record of Completion or other professional credential are now ONLY permitted to prepare tax returns.  

You do not need to submit proof of completion to the IRS, this is done by MyCECentral, the continuing education provider. Following the completion of the Continuing Education requirements and renewal of PTIN for the upcoming year, eligible return preparers will receive an email from the IRS. The email will provide instructions for logging into your PTIN account and completing the process. 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. 230. Following successful completion of these steps, you will be issued an Annual Filing Season Program – Record of Completion.