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

IRS Annual Filing Season Program

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Voluntary participation in the Internal Revenue Service Annual Filing Season Program (AFSP) .   This program aims to recognize the efforts of non-credentialed return preparers who aspire to a higher level of professionalism.

  • The Annual Filing Season Program (AFSP) participation is voluntary.
  • In preparation for PTIN renewal for the 2020 filing season, if a "non-exempt" PTIN holder voluntarily meets the requirements of the Annual Filing Season Program (AFSP) by completing eighteen (18) hours of continuing education by December 31, 2019, including a six hour Annual Federal Tax Refresher (AFTR) Course with test, the PTIN holder will receive an AFSP Record of Completion from the IRS. ( Exempt Individuals must complete 15 hours of continuing education.)
  • Consent to Circular 230 duties and restrictions.   As a prerequisite to receiving an AFSP Record of Completion, an individual will also be required to consent to the duties and restrictions relating to practice before the IRS in Subpart B and Section 10.51 of Treasury Department Circular No. 230.
  • AFSP participants will also be included in a public database of return preparers.
  • The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications will include the name, city, state, zip code, and credentials of all attorneys, CPAs, enrolled agents, enrolled retirement plan agents and enrolled actuaries with a valid PTIN, as well as all AFSP Record of Completion holders.
  • Holders of an AFSP Record of Completion will have limited representation rights, meaning they can represent clients whose returns they prepared and signed, but only before revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service.
  • PTIN holders without an AFSP Record of Completion or other professional credential will only be permitted to prepare tax returns. They will not be allowed to represent clients before the IRS.

NOTE.   Attorneys, CPAs, and enrolled agents will continue to have unlimited representation rights and can represent clients before any office of the IRS.

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