If you are a non-exempt preparer and want to be on the National Database and receive your AFSP-Record of Completion you need to complete 10 hours of federal tax law; 2 hours of ethics and pass the AFTR test by December 31, 2017.
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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. This course is designed to follow the 3 domains that are set by the IRS. This course qualifies for the 6 hour AFTR course.
How do I obtain an Annual Filing Season Program (AFSP)-Record of Completion for Filing Season 2018?
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. The hours must include a 6 credit hour Annual Federal Tax Refresher course (AFTR) that covers filing season issues and tax law updates. The AFTR course must include a knowledge-based comprehension test administered at the conclusion of the course by the CE Provider. Unenrolled preparers who have passed recognized state or national tests qualify for an exemption from the AFTR course but still must obtain 15 hours of continuing education.
- Have a preparer tax identification number (PTIN) for 2018.
- Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No.230.
How and when will I get my Record of Completion?
When PTIN renewal season opens, a Record of Completion will be generated to you once all requirements have been met, including renewal of your 2017 PTIN and consent to the Circular 230 obligations.
If you have an online PTIN account, you will receive an email from TaxPro_PTIN@irs.gov with instructions on how to sign the Circular 230 consent and receive your certificate in your online secure mailbox.
If you do not have an online PTIN account, you will receive a letter with instructions for completing the application process and obtaining your certificate.
How do I obtain an Annual Filing Season Program – Record of Completion if I am exempt from the AFTR course?
Those who are exempt from the AFTR course must meet the other requirements:
15 hours of IRS-approved CE
- 10 hours tax law
- 3 hours of federal tax law updates
- 2 hours of ethics
Consent to Circular 230 practice requirements and a valid PTIN for the upcoming filing season) in order to receive an AFSP Record of Completion. Once all requirements are met, the exempted return preparer will be issued a Record of Completion.
A return preparer will not be required to notify the IRS of an exemption. The IRS obtains information about exemptions directly from the testing source.
To be added to the public database you will need to have this course passed and completed by December 31, 2017. The course will not be available after that date.
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