AFSP CE Requirements

What is the Annual Filing Season Program (AFSP)?

The IRS started the Annual Filing Season Program in July 2014. The purpose of the program is to encourage all non-credentialed (not EA/CPA/Attorney) tax preparers to take continuing education (CE) courses so that they are better prepared to work in the tax preparation industry.

The AFSP is voluntary, but there are certain benefits to participating, as well as restrictions if you do not participate.

In 2012, the IRS created the Registered Tax Return Preparer Program (RTRP) in an effort to accomplish similar goals of requiring education for all tax preparers. The RTRP program was discontinued in January 2013.  If you took and passed the RTRP exam before it was discontinued, you are recognized for your advanced tax knowledge and receive the benefit of being considered exempt from the Annual Tax Refresher course (AFTR).  View the types of tax preparers who are “exempt” here.

The IRS intends to get legislation passed to make annual CE required for all tax preparers, and the AFSP program is seen as an interim measure to encourage tax education for all tax preparers.

CE Hours Required

Non-ExemptExempt
AFTR Course60
Tax Update03
Tax Law1010
Ethics22
TOTAL1815

 

Important deadline for AFSP Record of Completion

The IRS requires CE sponsors to offer the AFTR course in the second half of the year so that tax preparers receive updated training.

As a result, our AFSP Tax Packages are available on our site from June 1st to December 31st.

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All courses must be completed by December 31st

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AFSP Tax CE Packages

AFSP-Exempt Tax Package #5

AFSP-Non-exempt Tax Package #6

View AFSP Tax Packages

Are you exempt or non-exempt?

 

Find out which category you are in here.  The only difference in CE requirements is non-exempt tax preparers have to take the 6 hour AFTR course, while exempt tax preparers take the 3 hour tax update course.

The AFTR course is a timed 3 hour exam with 100 randomly selected questions, in accordance with IRS regulations.

Non-Exempt (need 18 hours)

FunCPE Tax Package #6

  • 6 CE hours – Annual Federal Tax Refresher (AFTR) Course
  • 2 CE hours – Ethics
  • 10 CE hours – Federal tax law (any other Federal tax course besides tax update course and AFTR course)

Exempt (need 15 hours)

 FunCPE Tax Package #5

  • 3 CE hours – Tax law update
  • 2 CE hours – Ethics
  • 10 CE hours – Federal tax law (any other Federal tax course besides tax update course and AFTR course )

FunCPE has been an IRS Approved CE Provider since 2001

 

Approved IRS CE provider for EA and AFSP

How to pass the
Annual Federal Tax Refresher course

How to pass the Annual Federal Tax Refresher strategies

Get the strategies here!

 

How to get the
AFSP Record of Completion

Follow our 4 step process