AFSP – Is Everyone Eligible?

No, some individuals are ineligible for the AFSP

IRS Revenue Procedure 2014-42 states that certain people are ineligible to participate in the Annual Filing Season Program, including individuals who are:

a. Disbarred, suspended or disqualified from practice before the IRS under Circular 230,

b. Convicted of a felony involving a financial matter, tax matter, or other violation of the public trust within 5 years preceding the date of application,

c. Enjoined from representing persons before the IRS, preparing tax returns, or engaging in other conduct subject to injunction under section 7407,

d. Engaged in misconduct that would have violated Circular 230 if the individual were subject to Circular 230, including knowingly providing false or misleading information, or participating in providing false or misleading information, to the IRS, or

e. Not in compliance with personal federal tax obligations.

Establishment of Annual Filing Season Program

Read the entire Revenue Procedure 2014-42 (13 pages), describing the establishment of the AFSP with an effective date of June 30, 2014.

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

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Annual Federal Tax Refresher course

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How to get the
AFSP Record of Completion

Follow our 4 step process