Annual Federal Tax Refresher 6H
This course fulfills the requirements of the 6-hour Annual Federal Tax Refresher Course (AFTR) and covers the description of the topics outlined by the Annual Seasonal Program for tax preparers beginning with the January 2024 filing season for the preparation of 2023 tax returns. This course can be taken as a Live Webinar or Self-Study in English or Spanish.
-
Monday, December 4th -
10:00am – 4:00pm ET
Write your awesome label here.
Hours to be Reported
6 Hours CE
Difficulty Level
Intermediate
Format
Live Webinar
On Demand Access for the duration of the course (December 31st)!
Included in the course
Annual Filing Season Program AFSP 2023
The AFSP is a voluntary program that recognizes the efforts of tax return preparers, who are generally not Attorneys, CPAs or Enrolled Agents. The IRS issues a "Record of Completion" for return preparers who obtain a certain number of hours of continuing education in preparation for a specific tax year.
Exempt tax preparers (CPAS, Attorneys, Attorneys, Enrolled Agents, etc.) or those who have successfully completed a national or state test (RTRP, CTEC, OBTP, SEE Part 1, etc.) must complete 15 hours comprised of 10 Federal Law, 2 Ethics and 3 Federal Tax Refresher (AFTR). Non-exempt tax preparers must complete an 18-hour course consisting of 10 hours of Federal Law, 2 hours of Ethics, and 6 hours of Federal Tax Refresher (AFTR).
To obtain the Record of Completion each preparer will need to have an active Preparer Tax Identification Number (PTIN) and complete the above hours each year through an IRS approved provider.
This course fulfills the 6-hour Annual Federal Tax Refresher Course (AFTR) requirements. Non-exempt preparers must take the 100-question test in a single 3-hour session and pass with more than 70%. Exempt preparers must attend the live class and submit proof of exempt status.
To be eligible for the AFSP, this course must be completed and passed by December 31, 2023. Additionally the preparer must complete the 10H Federal Law and 2H Ethics.
HOW TO RENEW YOUR PTIN, SIGN CIRCULAR 230 AND OBTAIN YOUR "RECORD OF COMPLETION"
Record of Completion
With your "Record of Completion" you will be able to represent your clients in their tax returns during the upcoming tax season.
Preparers Directory
You will be included in the directory of accredited tax preparers. Your best letter of introduction to your clients.
Professionalism
You will be able to demonstrate your professionalism unlike other preparers who are not listed in the IRS directory.
Questions and Answers
Who is exempt and able to obtain the AFSP – Record of Completion without taking the Annual Federal Tax Refresher course?
- 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.
¿Quién está exento y capacitado para obtener el registro de finalización del AFSP (AFSP - Record of Completion) sin tomar el curso del Annual Federal Tax Refresher?
- Cualquiera que haya pasado la prueba de preparador de impuestos registrado (Registered Tax Return Preparer test), administrado por el IRS entre Noviembre y Enero.
- Los participantes de programas establecidos para preparadores estatales que cuentan con requerimientos de prueba: Preparadores de impuestos que son registrantes activos del Oregon Board of Tax Practitioners, California Tax Education Council, y/o Maryland State Board of Individual Tax Preparers.
- Véase para quienes aprueban la Parte I del examen: Los profesionales de impuestos que hayan pasado la Parte I del Examen de Matrícula Especial (Special Enrollment Exam Part I) dentro de los dos años anteriores.
- Volutarios de VITA/TCE: Inspectores de calidad, instructores y preparadores de impuestos con PTINs activos.
- Propietarios de otras credenciales enfocadas a los impuestos: Accreditation Council for Accountancy y programas de Taxation’s Accredited Business Accountant/Advisor (ABA) y Accredited Tax Preparer (ATP).
I meet one of these exemptions. How do I obtain an AFSP – Record of Completion?
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.
Cumplo una de estas excepciones. ¿Cómo obtengo un registro de finalización del AFSP?
Tome quince (15) horas de educación continua de un proveedor de educación continua aprobado por el IRS (IRS Approved CE Providers), incluyendo:
- Tres (3) horas de actualización de leyes de impuestos federales.
- Diez (10) horas de otros temas de leyes de impuestos federales.
- Dos (2) horas de ética.
- Tener un número de identificación de preparador de impuestos PTIN activo.
- Dar consentimiento de adherirse a las obligaciones específicas de práctica resaltadas en la Subparte B y la sección 10.51 de la Circular 230 del Departamento del Tesoro.
How and when will I get my Record of Completion?
After you complete your continuing education and renew your PTIN for the upcoming year, you will receive an email from [email protected] 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.
¿Cómo y cuándo obtendré mi registro de finalización?
Este programa no está diseñado, dirigido o pensado para preparadores que cuentan con credenciales, quienes ya posen un nivel más alto de calificación. Sin embargo, si un abogado, un contador profesional certificado, agente registrado, agente registrado de plan de jubilación o actuario registrado, busca participar en el programa, estará sujeto a los mismos requerimientos de educación continua que los preparadores en la categoría de ‘exento’
Are credentialed preparers precluded from participating in the AFSP?
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.
¿Los preparadores con credenciales no pueden participar en el AFSP?
Este programa no está diseñado, dirigido o destinado a preparadores acreditados que ya poseen un nivel de calificación mucho más alto. Sin embargo, si un abogado, un contador profesional certificado, un agente inscrito, un agente inscrito en un plan de jubilación o un actuario inscrito busca participar en el programa, se le exigirá que cumpla con los mismos requisitos de Educación Continua que los preparadores en la categoría exenta.
Desarrolla tu conocimiento profesional tributario con el mejor instituto de habla hispana.
The Instructor
Jeffrey Schneider
EA, CTRS, ACT-E NTPI Fellow
Jeffrey Schneider is an Enrolled Agent (EA), a Certified Tax Resolution Specialist (CTRS), Advanced Crypto Tax Expert (ACT-E) and NTPI Fellow. Jeffrey has been in the field of taxation for over 40 years beginning his career in the public sector and transitioned into private practice in 1999 when he founded SFS Tax & Accounting Services.
Not a VIP yet?
Discover all your benefits
Find out what our students are saying
Course content
