How do I become an IRS Annual Filing Season Program (AFSP) Record of Completion Holder?
The Internal Revenue Service requires an individual to possess a valid PTIN and to complete 18 credit hours of continuing education (CE) to participate in the Annual Filing Season Program (AFSP). The AFSP is available each year from June 1 - December 31st and each year thereafter. The 18 credit hours includes 6 hours of an Annual Federal Tax Refresher (AFTR) course with a knowledge based comprehension test, 10 hours of federal tax law topics and 2 hours of Ethics. The program is directed to preparers who are not attorneys, CPAs or enrolled agents. Tax return preparers who have successfully completed one of the following national or state tests would be exempt from taking the 6 Hour Annual Federal Tax Refresher course with a comprehension test:
Registered Tax Return Preparers
Oregon/California/Maryland and other state based return preparer testing programs
Accredited Tax preparer test offered by the Accreditation Council for Accountancy/Taxation
Part 1 of the Special Enrollment Exam during the 2 year eligibility window
Successful Volunteer Income Tax Assistance (VITA) program reviewers and instructors
If a credentialed tax professional (CPA, attorney, enrolled agent, enrolled retirement plan agent, enrolled actuary) or the exempt group listed above wants to be a part of the an Annual filing Season Program, he/she must have 15 hours of continuing education from an IRS approved provider. The 15 credit hours will need to include 3 hours of federal tax updates, 10 Hours of federal tax law topics, and 2 hours of ethics. No CE credit will be given to Enrolled Agents for completing an AFTR course.
Platinum Professional Services offers both the IRS AFSP 18 Hour CE including the AFTR Tax Course and the IRS AFSP 15 Hour CE Tax Course. Once you complete the IRS Continuing Professional Education Tax course you will receive a Certificate of Completion from Platinum. Platinum will then report your completion to the IRS electronically. Once the tax preparer has met all three requirements for the Annual Filing Season Program (renewed their PTIN, taken appropriate amount of continuing education, completed and passed the AFTR course/test if required), a record of completion will be available in the PTIN holder's online IRS account for printing. Any "unenrolled" preparer not already bound by Circular 230 will need to sign an agreement to follow sub-part b of Circular 230 before being able to print the certificate from the Internal Revenue Service. There will be no cost to the preparer for the AFSP record of completion. The IRS will then list AFSP tax preparers in their public database including the tax preparer's credentials.
Platinum is approved by the Internal Revenue Service (IRS) to offer both the IRS AFSP 18 Hour CE including the AFTR Tax Course as well as IRS AFSP 15 Hour CE Tax Course. Platinum also offers an IRS Tax Return Preparer Prep Course including Annual Federal Tax Refresher (AFTR) for first time tax preparers.