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WiseGuides Study Tools for Accounting and Tax Professionals (1-800-514-0832)

AFSP Continuing Education

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The IRS Annual Filing Season Program (AFSP) is primarily directed to unenrolled tax preparers who are not attorneys, CPAs, or Enrolled Agents.

These unenrolled tax preparers fall into two categories: exempt and non-exempt

 

Exempt preparers are not required to take the Annual Federal Tax Refresher (AFTR) Course. The following unenrolled tax return preparers are considered to be exempt:

  • Registered Tax Return Preparers (passed the RTRP Test by 1/18/2013)
  • Oregon/California and other state based return preparers who passed the respective state's testing programs
  • Preparers who passed the Accredited Tax Preparer test offered by the Accreditation Council for Accountancy/Taxation
  • Preparers who Passed Part 1 of the Special Enrollment Exam (aka: SEE or EA Exam) during the 2 year eligibility window
  • Successful Volunteer Income Tax Assistance (VITA) program reviewers and instructors

 

Continuing Education requirements for "Exempt" and "Non-exempt" tax return preparers for the Annual Filing Season Program are listed below. 

  • Please note that ALL the requirements listed below must have been completed by or on December 31, 2017 to qualify for the 2018 AFSP Record of Completion
  • Per IRS rules, the Annual Federal Tax Refresher (AFTR) Course (the course which has the timed 100-question Final Exam) is only available to be taken from June 1 through December 31.

  • Non-exempt: 18 total Continuing Education (CE) hours consisting of:
    •  6 CE hours upon passing the AFTR course
    •  2 CE hours of IRS ethics
    • 10 CE hours of federal tax law (any federal tax topics you choose)
       
  • Exempt: 15 total Continuing Education (CE) hours consisting of:
    •  3 CE hours of federal tax law updates
    • 10 CE hours of federal tax law (any federal tax topics you choose)
    •   2 CE hours of IRS ethics
       

WiseGuides Inc. has entered into an agreement with the Office of Director of Practice, Internal Revenue Service to meet the requirements of 31 Code of Federal Register, Section 106(g), covering maintenance of attendance records, and retention of program outlines,qualifications of lecturers, and length of hours. This agreement does not constitute an endorsement by the Director of Practice as to the quality of the program or its contribution to the professional competence of the enrolled individual.