(18-hour CE credit ) $159. Self-study

Annual Filing Season Program, AFSP.

This voluntary program recognizes the efforts of tax return preparers who are generally not attorneys, certified public accountants (CPAs), or enrolled agents. The IRS issues an AFSP Record of Completion certificate to return preparers who obtain a certain number of continuing education hours in preparation for a specific tax year.

Among the benefits of obtaining this credential are the possibility of representing clients for which an AFSP Record of Completion holder prepared returns, and to be listed on the IRS’ website as such one holder.

To receive a Record of Completion for filing season 2019, all continuing education must be finished by December 31, 2018.

Depending on certain factors, a tax return preparer will need to obtain a certain amount of continuing education hours from an IRS-approved CE provider according to the following chart:

Course Category

Exempt Preparers

Non-exempt Preparers

AFTR (*)

N/A

6

Federal Tax Law

10

10

Federal Tax Law Updates

3

N/A

Ethics

2

2

(*) The Annual Federal Tax Refresher (AFTR) course is a 6-hour course covering general filing season issues and new tax law updates.  It requires a mandatory, three-hour, 100 question test to ensure comprehension of the materials. All questions are multiple choice format and the student must answer a minimum of 70% correctly to pass the course and get continuing education credit.

           Exempt Preparers are the following:

·        Anyone who passed the RTRP test administered by the IRS between November 2011                and January 2013.

·        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 who have passed it within the past two years.

·        VITA volunteers

·        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.

All others are considered Non-exempt Preparers.  A broader description of the AFSP continuing education requirements can be found at https://www.irs.gov/pub/irs-utl/afsp_exempt_non-exempt_ce_chart_for_provider.pdf

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