Exempt and working to obtain the AFSP - Record of completion?
This bundle is for tax preparers who are exempt from taking the Annual Federal Tax Refresher Course and its accompanying exam. To see if you qualify, below are the instructions from the IRS.
The Annual Filing Season Program is intended to recognize and encourage unenrolled tax return preparers who voluntarily increase their knowledge and improve their filing season competency through continuing education (CE).
Who is exempt and able to obtain the AFSP – Record of Completion without taking the Annual Federal Tax Refresher course?
- Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013.
- Established state-based return preparer program participants currently with testing requirements: Return preparers who are active registrants of the Oregon Board of Tax Practitioners, California Tax Education Council, and/or Maryland State Board of Individual Tax Preparers.
- SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past three calendar years.
- VITA/TCE volunteers: Quality reviewers, instructors, and return preparers with active PTINs.
- Other accredited tax-focused credential-holders: The Accreditation Council for Accountancy and Taxation's Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs.
I meet one of these exemptions. How do I obtain an AFSP – Record of Completion?
- Take 15 hours of continuing education including:
- 3 hours of federal tax law updates,
- 10 hours of other federal tax law topics and
- 2 hours of ethics.
All these CE requirements are included in this bundle.