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.

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IRS AFSP Record of Completion for Tax Preparers

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