This Annual Federal Tax Refresher course covers federal tax law topics in three domains: New Tax Law/Recent Updates, General Review, and Ethics, Practices, and Procedures. The Annual Filing Season Program is a voluntary program, but preparers will need a Record of Completion for returns completed after 2021 to engage in limited practice. To engage in limited practice, an unenrolled preparer must agree to adhere to the practice requirements of Circular 230. This AFTR course provides the information you need to review to pass the examination and obtain your Record of Completion.
Annual Filing Season Program AFSP 2022
Tax preparers (CPA, attorney, enrolled agent, etc.) or those who have successfully completed a national or state test (RTRP, CTEC, OBTP, SEE Part 1, etc.) will need to have a Preparer Taxpayer Identification Number (PTIN), and complete 15 credit hours of continuing professional education each year through an IRS-approved provider.
Non-accredited / non-exempt or non-registered tax preparers must complete an 18-hour course consisting of 2 hours of ethics, 10 hours of federal taxes, and 6 hours of Annual Federal Tax Refresher Course (AFTRC) with a comprehension test.
This course meets the requirements and covers the description of the topics outlined by the AFSP for tax preparers for the tax season from January 2022 to the preparation of 2021 tax returns.
A 100-question open book exam must be completed in a single 3-hour session and requires a 70% grade to pass.
Reduced Requirements for Exempt Persons
- Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013.
- Established state-based return preparer program participants currently with testing requirements: 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: Tax practitioners who have passed the Special Enrollment Exam Part I within the past two years.
- VITA/TCE volunteers: Quality reviewers, instructors, and return preparers with active PTINs.
- 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.
- Take fifteen (15) hours of continuing education from IRS-Approved CE Providers, including:
- three (3) hours of federal tax law updates,
- ten (10) hours of other federal tax law topics and
- two (2) hours of ethics.
- Have an active preparer tax identification number (PTIN).
- Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.
After you complete your continuing education and renew your PTIN for the upcoming year, you will receive an email from TaxPros@ptin.irs.gov with instructions on how to elect to participate and receive your record of completion in your online secure mailbox.
If you don’t have an online PTIN account, you will receive a letter with instructions for completing the process and obtaining your record of completion.
- This program is not designed, directed or intended for credentialed preparers who already possess a much higher level of qualification. However, if an attorney, certified professional accountant, enrolled agent, enrolled retirement plan agent, or enrolled actuary seeks to participate in the program, you would be required to meet the same CE requirements as preparers in the exempt category.