The 2023 Annual Filing Season Program (AFSP) Renewal Season Begins!

2023 Annual Filing Season is Here

The 2023 Annual Filing Season Program (AFSP) Renewal Season is here! The time has come to complete the 2023 Annual Federal Tax Refresher (AFTR) course and earn your Annual Filing Season Program — Record of Completion (AFSP — RoC) for 2024.

Contents

What is the Annual Filing Season Program?
Who can take part in the Annual Filing Season Program?
What are the benefits of an AFSP — Record of Completion?
What are the requirements for an AFSP — Record of Completion?
How do I receive an AFSP — RoC if I passed the Registered Tax Return Preparer Test?
Where can I take the Annual Federal Tax Refresher course?

What is the Annual Filing Season Program?

The voluntary Annual Filing Season Program (AFSP) aims to encourage and recognize unenrolled tax preparers who improve their skills with annual continuing education (CE). The IRS designed the AFSP to boost tax preparer competency.

Once the AFSP is completed, the IRS awards an AFSP — Record of Completion (AFSP — RoC). Plus, completing the AFSP also means inclusion in the IRS public database, The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications. This database only includes attorneys, certified public accountants (CPAs), enrolled agents (EAs), enrolled retirement plan agents (ERPAs), enrolled actuaries, and preparers with an Annual Filing Season Program — Record of Completion.

Displaying an AFSP – RoC along with inclusion in the IRS database are two powerful tools to help build credibility and grow business.

Who Can Take Part in the Annual Filing Season Program?

The AFSP is only meant for non-credentialed tax preparers. Since not all tax preparers require qualifications, an AFSP — RoC allows tax preparers to set themselves apart from the competition. The AFSP’s annual continuing education requirements ensure participants have an elevated expertise in tax preparation.

The AFSP was not designed for any tax preparers with credentials, including attorneys, CPAs, and enrolled agents. The IRS considers these tax professionals too qualified to participate.

What are the Benefits of an AFSP — Record of Completion?

By earning an AFSP — Record of Completion, you will:

Sharpen your tax knowledge with the latest updates and changes
Set yourself apart from unenrolled preparers
Increase your visibility on the IRS public database
Boost credibility and marketability to clients
Offer more services, like IRS representation

An AFSP — RoC grants tax professionals limited representation rights. This means they can represent clients before certain IRS employees including the IRS’s customer service reps and revenue agents. Without an AFSP – RoC, a non-credentialed return preparer cannot represent any clients before any IRS employees on any matter.

Credentialed tax professionals (including CPAs, attorneys, and enrolled agents) remain the only return preparers with unlimited IRS representation rights. In addition to all an AFSP can do, they can assist clients with IRS appeals, audits, and any payment issues.

What are the Requirements for an AFSP — Record of Completion?

To receive your AFSP – Record of Completion, AFSP participants must complete 18 hours of continuing education (CE) from an IRS-approved CE provider like WebCE.

The AFSP program requires all participants complete following CE course hours:

The 6-hour Annual Federal Tax Refresher (AFTR) course
10 hours of federal tax law courses
2 hours of ethics

The 2023 Annual Federal Tax Refresher (AFTR) course is a very specific course, with different rules than most IRS-approved courses. For example, the course must be completed no later than December 31, 2023, to receive credit toward an AFSP — RoC. This means the 2023 AFTR course will shut down January 1, 2024. If you plan on earning an AFSP — RoC for 2024, you will need to complete the AFTR course before 2023 ends.

Tax preparers must also have an active preparer tax identification number (PTIN) and consent to adhere to the obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.

How Do I Receive an AFSP — RoC if I Passed the Registered Tax Return Preparer Exam?

Tax preparers who have passed the Registered Tax Return Preparer (RTRP) exam and certain other recognized state and national tests are exempt from the six-hour Annual Federal Tax Refresher (AFTR) course and its exam. Plus, instead of 18 hours of continuing education (CE), this group will only need to complete 15 hours each year.

Here is a complete list of those who qualify for this exemption:

Anyone who passed the Registered Tax Return Preparere (RTRP) exam (between November 2011 and January 2013)
Anyone who is in a state with test requirements. This includes California (CTEC) Preparers, Oregon Preparers, and Maryland Preparers
Anyone who has passed the Special Enrollment Exam (SEE) Part 1 in the past two 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 (ACAT) Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs

If you fall into either of the above categories, you must take 15 hours of CE, including:

3 hours of federal tax law updates
10 hours of other federal tax law topics
2 hours of ethics

As an approved IRS AFSP continuing education provider, WebCE offers a comprehensive catalog of tax preparer CE and CPE courses to help you meet your AFSP CE requirements, including the newly updated 2023 Annual Federal Tax Refresher (AFTR) course. The 2023 AFTR course will be available online from June 1 – December 31, 2023.

To begin earning your AFSP — Record of Completion, visit our course catalog or call 877-488-9308 to speak with a member of our award-winning Support Services team, who can answer all your questions about participating in the AFSP program or enrolling in the AFSP courses you need.