IRS Tax Continuing Education

Annual Filing Season Program (AFSP) Non-Exempt Preparers

• Annual Federal Tax Refresher Course: 6 CE hours - Per IRS regulations course is available June 1 - December 31.
• Ethics: 2 CE hours (excess Ethics credits will not be applied to cover any other subject areas)
• Federal Tax Topics: 10 CE hours

Annual Filing Season Program (AFSP) Exempt Preparers

• Federal Tax Law Updates: 3 CE hours (excess Law Updates credits will be applied to cover the Tax Topics subject area)
• Ethics: 2 CE hours (excess Ethics credits will not be applied to cover any other subject areas)
• Federal Tax Topics: 10 CE hours

12/31 annually

Courses cannot be taken for credit more than once in a reporting period.

Excess hours earned in a CE cycle may not be carried forward to a subsequent CE cycle.

Obtaining or Renewing the AFSP-RoC

1. Complete all of the CE required by 11:59 pm, December 31st.
2. Renew your PTIN
   Tax Preparers who prepare taxes for profit must renew their PTIN between October 16 – December 31 each year.
3. Consent to the obligation in Circular 230 through your PTIN online account.*

*Once you have completed the required CE and renewed your PTIN for the following year, [email protected] will send you instructions on how to consent to the Circular 230 requirements. Qualifying participants will not receive AFSP-RoC until consent is given.

Upon completion, the IRS will notify the tax preparer that their RoC is available in their PTIN mailbox.
Tax Preparers without an online PTIN account will receive a letter from the IRS with instructions for completing the application process and obtaining the certificate.

• WebCE courses are online IRS-approved pre-approved self-study courses with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase

Important Note: Per IRS regulations, the 6-hour Annual Federal Tax Refresher course will only be available for completion from 6/1 to 12/31 every year.

WebCE reports course completions to IRS PTIN accounts electronically every business day. You can view your CE completions by logging into your PTIN account.

Online PDF certificates of completion are available to print immediately after the final exam is passed. Tax Preparers should keep all certificates of completion for a minimum of 4 years for auditing purposes.

The following individuals qualify for the AFSP-RoC as an exempt preparer:

• Those who passed the Registered Tax Return Preparer (RTRP) test
• Those individuals who uphold the regulations set by state standards: CTEC, MD Board of Tax Preparers, and OBTP
• Those who have passed the Special Enrollment (EA) Exam Part 1 in the last 3 years
• VITA Quality Reviewers and Instructors with active PTIN
• Other accredited tax-focused credential-holders: like those set by Accreditation Council for Accountancy and Taxation (ACAT)
• CPAs, Attorneys, and Enrolled Agents*

NOTE: *If an Enrolled Agent takes the AFTR course, it may show in their PTIN account but will not count toward their CE requirements.

See the IRS' Annual Filing Season CE Chart for additional information.