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WiseGuides Study Tools for Accounting and Tax Professionals (813-670-9473)

Annual Filing Season Program for EXEMPT Preparers

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