The 12/31/25 AFSP deadline has now passed.
The IRS Annual Filing Season Program (AFSP) participants must complete all courses by December 31st to obtain the AFSP Record of Completion for the tax season starting the following January.
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The 6 hour AFTR (Annual Federal Tax Refresher) course is only offered from June 1st to December 31st.
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All courses must be completed by December 31st each year. A course is considered completed when you have passed the final exam for that course.
What can you do now that the deadline has passed?
Note that the IRS Annual Filing Season Program is a voluntary program and is not required for tax preparers. You must have a current Preparer Tax ID Number (PTIN) to prepare taxes but you do not need the AFSP Record of Completion.
Since it’s optional, why do people get the AFSP credential?
What do you need in order to prepare taxes in 2026?
If you missed the AFSP 12/31/25 deadline, but are planning to prepare or assist in preparing federal tax returns for compensation in 2026, you:
- Must have a current 2026 PTIN
- Can still take tax courses to update your knowledge.
- You can take tax courses or an ethics course to count towards the next year’s AFSP credential, and it’s always good to stay up-to-date! Review the hours and specific courses required here.
- The Annual Federal Tax Refresher (AFTR) is only offered June 1st to December 31st.
- You receive a Certificate of Completion when you complete a FunCPE course–so you can display your achievements.
Meanwhile . . . you can . . .
Look at the 2026 AFTR
course outline
Subjects covered by the AFTR course for tax year 2026
and strategies on how to pass
Find tons more info
about AFSP
- AFSP holder rights
- Frequently asked questions
- Is AFSP required?