Do you want to offer your clients representation before selected IRS representatives?
The IRS Annual Filing Season Program (AFSP) aims to recognize the efforts of tax return preparers who wish to demonstrate a higher level of professionalism through a commitment to continuing education.
Tax return preparers who complete the required training:
Are listed in the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications— a significant business advantage!
Receive the IRS Annual Filing Season Program–Record of Completion certificate for display in home or business office.
Qualify to represent their clients before selected IRS representatives.
Limitations apply.
Non-exempt AFSP participants may represent clients whose returns they prepared and signed, in front of revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service.
Non-exempt preparers complete the Annual Federal Tax Refresher (AFTR) Course and Test.
The 2026 Annual Federal Tax Refresher (AFTR) is a 6-CE-hour (300-minute) course covering current federal tax law and the preparation of 2026 individual income tax returns.
The course is followed by a 100-question, multiple-choice comprehension test administered online. A score of 70% or higher is required to pass. The test must be completed in one continuous sitting and has a maximum time limit of 3 hours.
Those participating in our course are permitted 4 attempts to pass the AFTR comprehension test. The 2026 AFTR Course and Test must be successfully completed by December 31, 2026.
Are you exempt from the AFTR Course and Test?
Certain preparers are exempt from the 6-hour AFTR Course and Test and instead complete the applicable 15-hour AFSP continuing education requirement. See below.
Complete an Annual Federal Tax Refresher (AFTR) course (unless exempt – see below).
Earn specified continuing education (CE) credits – see below
Obtain or renew a PTIN
In general, non-exempt return preparers with a valid PTIN for the program year will need to complete 18 hours of CE annually from IRS-approved CE providers to obtain an Annual Filing Season Program – Record of Completion.
RTRPs who passed the – now discontinued – Registered Tax Return Preparer (RTRP) test. Participants in state-based return preparer programs such as the California Tax Education Council, Oregon Board of Tax Practitioner, or Maryland State Board of Individual Tax Preparers. Tax practitioners who have passed the Special Enrollment Exam (SEE) Part I within the past three years. Volunteer Income Tax Assistance (VITA) program reviewers and instructors. Tax practitioners who have passed the Accredited Business Accountant/Advisor (ABA) exam or the ATP exam offered by the Accreditation Council for Accountancy and Taxation. CPAs, Attorneys, Enrolled Agents, and Enrolled Actuaries
To receive an Annual Filing Season Program – Record of Completion from the IRS, participants must meet the applicable continuing education requirements, have an active PTIN for the upcoming year, be in good standing with the IRS, and meet all other applicable IRS requirements.
Participants must also consent to the duties and restrictions under Treasury Department Circular 230 before receiving an AFSP Record of Completion.
Enrolled Agents: EAs who elect to take the AFTR Course will not receive CE credit toward their Enrolled Agent continuing education requirements.
Course & Test Access: The AFTR course and comprehension test are completed online. Students should use a current version of a major web browser and have a reliable internet connection. The timed AFTR test must be completed in one continuous sitting.
For complete information concerning AFSP continuing education requirements and AFTR exemptions, please review IRS Publication 5646 – Annual Filing Season Program Participants Continuing Education Requirements.
Inclusion in the public database on the IRS website.
AFSP participants will be included in the Directory of Federal Tax Return Preparers with Credentials and Select Qualifications public database on the IRS website.
Represent Your Clients!
AFSP participants who receive a Record of Completion have limited representation rights. Non-credentialed AFSP participants may generally represent clients whose returns they prepared and signed before certain IRS employees. Attorneys, CPAs and Enrolled Agents continue to have broader representation rights.
Non-exempt AFSP participants may represent clients whose returns they prepared and signed, in front of revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service.
The IRS Annual Filing Season Program aims to recognize the efforts of return preparers who aspire to a higher level of professionalism. Those who choose to participate can meet the requirements by obtaining 18 hours of continuing education, including a six hour federal tax law refresher course with test. Upon completion of the requirements, the return preparer receives an Annual Filing Season Program – Record of Completion from the IRS.
In general, non-exempt return preparers with a valid PTIN for the program year will need to complete 18 hours of CE annually from IRS-approved CE providers to obtain an Annual Filing Season Program – Record of Completion.
RTRPs who passed the – now discontinued – Registered Tax Return Preparer (RTRP) test. Participants in state-based return preparer programs such as the California Tax Education Council, Oregon Board of Tax Practitioner, or Maryland State Board of Individual Tax Preparers. Tax practitioners who have passed the Special Enrollment Exam (SEE) Part I within the past two years. Volunteer Income Tax Assistance (VITA) program reviewers and instructors. Tax practitioners who have passed the Accredited Business Accountant/Advisor (ABA) exam or the ATP exam offered by the Accreditation Council for Accountancy and Taxation. CPAs, Attorneys, Enrolled Agents, and Enrolled Actuaries Note: No CE credit will be given to Enrolled Agents for completing the AFTR course.
Inclusion in the public database on the IRS website.
AFSP participants will be included in the Directory of Federal Tax Return Preparers with Credentials and Select Qualifications public database on the IRS website. The IRS intends to launch a public education campaign in 2015 encouraging taxpayers to select return preparers carefully and seek those with professional credentials or other select qualifications.
Represent Your Clients!
Beginning in 2016, only those categories listed in the Directory of Federal Tax Return Preparers with Credentials and Select Qualifications will have the right to represent clients before the IRS. This includes returns the tax practitioner prepared. Non-credential tax preparers with an AFSP-Record of Completion will have limited representation rights. Attorneys, CPAs, and Enrolled Agents will continue to have full representation rights and can represent clients before any office of the IRS.
PTIN holders without an AFSP – Record of Completion or other professional credential will only be permitted to prepare tax returns. They will not be allowed to represent clients before the IRS.