What is the IRS Annual Filing Season Program?
The Annual Filing Season Program (AFSP) is a voluntary IRS program for tax preparers who have a PTIN but no credential. You take 18 hours of continuing education, renew your PTIN and agree to follow part of Circular 230. The IRS then gives you a Record of Completion, which lets you represent clients in a limited way and puts you in a public directory.
What you have to do
| Requirement | Most preparers | Exempt from the refresher |
|---|---|---|
| Annual Federal Tax Refresher (AFTR) course, with a test | 6 hours | None |
| Federal tax law updates | Covered in the AFTR course | 3 hours |
| Other federal tax law topics | 10 hours | 10 hours |
| Ethics | 2 hours | 2 hours |
| Total | 18 hours | 15 hours |
The hours come from IRS-approved CE providers. The AFTR course ends with a comprehension test given by the provider. It has 100 multiple-choice questions and a 3-hour limit. The IRS charges no fee for the program. Providers set their own course prices.
You also need an active PTIN, renewed for the coming year. And you must consent to the duties in Subpart B and section 10.51 of Circular 230. The IRS emails instructions for that after you finish.
Deadline
The IRS FAQ says to finish the AFTR course and the other hours by December 31 before the tax season starts. The Record is issued after PTIN renewal opens in October and you have met every requirement. The Record and the directory listing can take up to four weeks after you meet every requirement.
Who skips the refresher course
- People who passed the IRS Registered Tax Return Preparer test between November 2011 and January 2013.
- Active registrants of the Oregon Board of Tax Practitioners, the California Tax Education Council, or the Maryland State Board of Individual Tax Preparers.
- People who passed Part I of the Special Enrollment Exam within the past three calendar years.
- VITA/TCE volunteers (quality reviewers, instructors and preparers) with active PTINs.
- Holders of the Accreditation Council for Accountancy and Taxation's Accredited Business Accountant/Advisor or Accredited Tax Preparer credentials.
They still need 15 hours of CE, a PTIN and the Circular 230 consent. The IRS FAQ says exemptions must be in place by December 31 each year.
What the Record lets you do
| AFSP Record of Completion | Enrolled agent | |
|---|---|---|
| Represent clients | Only clients whose returns you prepared and signed | Any client, on any matter |
| Where | Revenue agents, customer service representatives, similar IRS employees, and the Taxpayer Advocate Service | Any IRS office |
| Appeals and collection | No | Yes |
| Credential | Voluntary program, no exam beyond the course test | Three-part exam plus a suitability check |
| Continuing education | 18 or 15 hours a year | 72 hours every 3 years |
This is from the IRS page on preparer credentials. For returns prepared and signed after December 31, 2015, a PTIN holder with no Record and no other credential cannot represent clients before the IRS.
Holders appear in the IRS Directory of Federal Tax Return Preparers.
AFSP or enrolled agent?
The AFSP is a yearly renewal of limited rights. An EA license is unlimited, and the IRS says the AFSP is not directed at or necessary for credentialed preparers. The EA route is three exam parts. The fees add up to $1,109.75, and you can take the parts in any order. Here is the whole route, and here is what an EA can do.
If you pass SEE Part 1, you skip the refresher course as long as the pass was within the past three calendar years. Once you are an EA, the IRS FAQ says AFTR course credit does not count toward your EA CE.
Sources, checked October 30, 2026: IRS: Annual Filing Season Program · IRS: General requirements for the Record of Completion · IRS: Reduced requirements for exempt individuals · IRS: AFSP frequently asked questions · IRS: Understanding preparer credentials and qualifications. Rules and dates can change, so check the IRS pages before you sign up for a course.