AFSP-First Year CE in 2014

History of the IRS Annual Filing Season Program (AFSP)

The IRS established the AFSP in July 2014.  Since the program started in mid-year, the IRS reduced the CPE requirements for 2014.

How many CE hours were needed for the 2014 AFSP (the first year of the program)?

The voluntary Annual Filing Season Program (AFSP) CE course requirements for 2014:  

2014 Non-Exempt (need 11 hours)

2014 Exempt (need 8 hours)

Who needs to get CE?

If you have a PTIN, you can participate in the AFSP and obtain a Record of Completion after you complete the necessary CE. All CE is voluntary and you can still prepare taxes without getting the AFSP Record of Completion.

If you do decide to participate in the program, the amount of CPE you need is determined by whether you are exempt or non-exempt.  Even if you are in the exempt category, you still need some CPE, it just means you are exempt from taking the Annual Federal Tax Refresher course. 

Are CE requirements prorated for first year AFSPs in 2014?

Yes.  Because the program was established in mid-year 2014, the first year CE is reduced.  After 2014, both exempt and non-exempt preparers must take 10 hours of general Federal tax law credits instead of just 3 credits in 2014.  

Will CE courses taken before I received my PTIN be accepted?

No, any CE earned prior to obtaining a PTIN will not count for your AFSP courses.


Questions? Comments? We know the AFSP program can be confusing--please call us (877-738-6273) if you need any clarification.