What is the IRS Annual Filing Season Program (AFSP)?
WebCE Staff
By
June 26, 2025
The 2025 Annual Filing Season Program Renewal Season is here, and WebCE’s Annual Federal Tax Refresher (AFTR) course is now available!
IRS Annual Filing Season Program (AFSP) Overview
The Annual Filing Season Program (AFSP) is a professional education program designed by the IRS for non-credentialed (also referred to as non-exempt) tax preparers who want to increase their competency and knowledge through annual continuing education (CE) courses.
In short, the AFSP encourages and recognizes uncredentialed tax preparers who demonstrate a higher level of professionalism by completing CE. The program is not required and was created as a professional development path for ambitious tax professionals looking to gain a competitive edge in the industry.
After completing the AFSP requirements, a tax return preparer will receive a Record of Completion.
Who is Eligible for the Annual Filing Season Program?
The Annual Filing Season Program was designed for non-credentialed tax preparers. The purpose of the program is to give non-credentialed tax preparers added confidence by improving and verifying their tax expertise through continuing education.
The Annual Filing Season Program is not designed for any tax preparers with credentials, including attorneys, CPAs, enrolled agents, etc.
Benefits of an Annual Filing Season Program Record of Completion?
By earning your Annual Filing Season Program Record of Completion, you will
Refresh your tax knowledge with the latest updates and changes
Differentiate yourself from unenrolled preparers
Increase your visibility through the IRS’s Directory of Federal Tax Return Preparers with Credentials and Select Qualifications
Expand your service offerings with limited representation rights
Tax professionals with a Record of Completion receive limited representation rights. This means they can represent their clients before certain IRS employees, including the IRS’s customer service representatives and revenue agents. Credentialed tax preparers (including CPAs, enrolled agents, and attorneys) remain the only return preparers with unlimited representation rights with the IRS, including appeals, audits, and any payment issues.
Without a Record of Completion, a non-credentialed return preparer cannot represent clients before any IRS employees on any matter. Tax preparers with a PTIN that do not have a Record of Completion or an additional IRS-recognized credential are limited to only preparing tax returns or representing returns prepared before December 31, 2015.
Why this date? On January 1, 2016, the IRS revised its representation rights policy. Today, preparers without a Record of Completion cannot represent clients in front of the IRS. This means clients facing an IRS review of their tax returns are left to turn elsewhere or defend themselves.
2025 Annual Filing Season Program Requirements
Each year, AFSP participants must complete a total of 18 hours of CE from an IRS-approved AFSP CE provider, like WebCE. This CE must be completed by December 31 of each year to earn a Record of Completion for the following year.
Earning a Record of Completion has three steps:
1. Complete all Required CE by 11:59 pm, December 31st
The AFSP requires non-exempt participants to complete the following CE Course hours by December 31:
6 Hours - 2025 Annual Federal Tax Refresher (AFTR) course (Available June 1 to December 31)
10 Hours - Federal Tax Law Courses
2 Hours - Ethics - Excess ethics credits will not be applied to cover any other subject areas
2. Renew Your PTIN (Preparer Tax Identification Number)
Tax preparers who prepare taxes for profit must renew their PTIN between mid-October and December 31 each year.
Click here to login to your PTIN account.
Once logged in, select “Renew my PTIN” and follow the prompts.
Preparers without an online PTIN account can create one on the PTIN login page by clicking “Create an Account.”
Linking a new online account to an existing PTIN requires an activation code. These codes are often automatically sent out during open season. Preparers can also contact the PTIN helpline to get an activation code.
3. Consent to the Obligation in Circular 230 Through Your Online PTIN Account
After completing all required CE and renewing your PTIN for the following year, the IRS will email instructions (from the email address taxpros@ptin.irs.gov) on how to consent to the Circular 230 requirements. Preparers must consent to adhere to certain practice obligations outlined in Treasury Department Circular 230.
A Record of Completion will not be issued until this consent is received.
Once each of these requirements has been met, the IRS will notify the preparer when their Record of Completion is available in their PTIN mailbox. Preparers without an online PTIN account will receive a letter from the IRS with instructions for completing the application process for obtaining their certificate.
What is the difference between AFTR and AFSP?
The Annual Federal Tax Refresher (AFTR) course is a 6-hour continuing education requirement for non-credentialed participants of the Annual Filing Season Program (AFSP). In other words, the AFTR course is part of the non-exempt requirements for earning an Annual Filing Season Program Record of Completion.
The 6-hour AFTR course requirement is only for non-credentialed tax return preparers. Those with credentials (such as lawyers, CPAs, and enrolled agents), are exempt from the AFTR and must instead complete a 3-hour Federal Tax Law Updates course as part of their AFSP continuing education.
Who is Exempt from the AFSP Requirements?
Certain preparers are exempt from the AFTR course requirement since their competency is already recognized with other credentials they hold. Examples of qualified exempt preparers include attorneys, CPAs, and enrolled agents.
In total, exempt participants must complete 15 hours of CE annually by December 31.
This includes:
3 Hours of Federal Tax Law Updates (Excess Law Updates credits will be applied to cover the Tax Topics Subject area)
10 Hours of Federal Tax Topics
2 Hours of Ethics (Excess Ethics credits will not be applied to cover any other subject areas)
For exempt participants, the 6-hour AFTR course is replaced with a 3-hour Federal Tax Law Updates course. They must still complete 10 hours in Federal Tax Topics along with 2 hours of ethics. All CE for exempt AFSP participants is due by December 31 of each year.
Here is a full breakdown of all qualified exempt preparers:
Tax Preparer | Exemption Status |
Attorney | Exempt with current credential. |
Certified Public Accountant (CPA) | Exempt with current CPA credential. |
Enrolled Agent (EA) | Exempt with current EA credential. |
Former IRS RTRP (Registered Tax Return Preparers) | Exempt if the RTRP test was passed before January 2013. |
Passed IRS Special Enrollment Exam (SEE) Part 1 | Exempt if passed within past 3 calendar years. |
California Tax Education Council (CTEC) | Exempt if currently registered with CTEC. Visit the CTEC website. |
Enrolled Retirement Plan Agent (ERPA) | Exempt with current ERPA credential. |
Accreditation Council for Accountancy and Taxation (ACAT) | Exempt with current ATP (Accredited Tax Preparer) or ABA (Accredited Business Accountant/Advisor) credential. |
IRS Volunteer Income Tax Assistant (VITA) | Exempt if passed basic or advanced VITA exam with active PTIN. |
Oregon Board of Tax Practitioners | Exempt if currently registered with Oregon. Visit the OBTP website. |
Maryland State Board of Individual Tax Preparers | Exempt if passed Maryland exam or currently registered. Visit Maryland's website. |
See the IRS’ Annual Filing Season CE Chart for more information.
Where to Take AFSP Continuing Education Online
AFSP CE may only be completed with an IRS-approved CE provider, like WebCE.
WebCE offers a comprehensive catalog of online tax preparer CE and CPE courses to help you meet all AFSP CE requirements—including the newly updated 2025 Annual Federal Tax Refresher (AFTR) course. As a reminder, the 2025 AFTR course is only available from June 1 – December 31.
To start earning your Annual Filing Season Program Record of Completion, visit our AFSP CE catalog or call our award-winning Support Services at 877-488-9308 today!