The 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 tax return preparers are considered to be exempt:

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