AFSP Requirements for Kansas Tax Preparers: Hours, Deadlines, Exemptions
- Non-exempt Kansas preparers need 18 CE hours total; exempt preparers need only 15.
- The deadline for the 2027 Record of Completion is December 31, 2026 — no grace period.
- Kansas has no preparer license or CE mandate, but requires your PTIN and signature on Kansas returns ($50 per return penalty, $25,000 annual cap).
- Kansas preparers of 50+ individual returns must e-file at least 90% of them.
§1 What the AFSP Is, and Why Kansas Preparers Use It
The Annual Filing Season Program (AFSP) is a voluntary IRS continuing-education program, not a Kansas program. The Kansas Department of Revenue doesn’t license, examine, or register paid preparers, so for most preparers in the state the AFSP Record of Completion is the only continuing-education credential available.
§2 Exempt vs. Non-Exempt Hours
Kansas isn’t one of the three states — Oregon, California, Maryland — whose own credential holders are AFSP-exempt (see our 2-minute exemption check). Most non-credentialed Kansas preparers are on the non-exempt track: 18 hours including the 6-hour AFTR. You’d qualify for the 15-hour exempt track only by holding a recognized out-of-state credential, passing SEE Part 1 in the last three years, or serving as an active VITA/TCE volunteer. See the full exempt vs. non-exempt guide.
§3 The Full Hour Breakdown
SCHEDULE B — AFSP HOURS BY TRACK (2027 FILING SEASON)
| Course Category | Non-Exempt | Exempt |
|---|---|---|
| Annual Federal Tax Refresher (AFTR) | 6 | — |
| Federal Tax Law Topics | 10 | 10 |
| Federal Tax Law Update | — | 3 |
| Ethics | 2 | 2 |
| Total | 18 | 15 |
Exempt preparers skip the AFTR but still need 2 ethics hours. Hours can’t be shifted between categories to cover a shortfall. For a breakdown by course type, see our guide hub.
§4 Deadlines You Can’t Miss
December 31, 2026. All CE hours must be completed and reported to the IRS by this date to earn the 2027 Record of Completion. There is no extension.
Providers report your hours to the IRS directly, but missing the deadline still means missing the season. Keep your PTIN renewal current — an expired PTIN voids the Record of Completion.
§5 What You Get for Completing It
A completed AFSP earns a listing in the IRS’s public Tax Pro Directory plus limited representation rights before the IRS for returns you personally prepared and signed. It does not grant the unlimited rights that attorneys, CPAs, and Enrolled Agents hold.
§6 Kansas Rules That Sit Alongside the AFSP
Two Kansas rules are worth knowing, neither of which replaces or reduces AFSP hours. First, the Kansas Taxpayer Protection Act (effective 2022) requires paid preparers to sign Kansas returns and include their PTIN, with a $50-per-return civil penalty capped at $25,000 per year; the Act carves out licensed CPAs and those supervised by a CPA firm. Second, preparers of 50 or more Kansas individual returns in a year must e-file at least 90% of them, with an IRS EFIN and Department-approved software. Both are state compliance details layered on top of the same federal CE hours every non-exempt preparer completes. For the course itself, see our companion page on the AFTR course for Kansas preparers.
§7 FAQs
Does Kansas have its own AFSP-equivalent program?
No. Only Oregon, California, and Maryland have state programs the IRS recognizes for AFSP exemption. Kansas preparers follow the standard federal rules.
How many hours do I need if I’m not exempt?
18 total: 6 for the AFTR course, 10 for federal tax law topics, and 2 for ethics, all completed by December 31, 2026 for the 2027 season.
Does the Kansas PTIN rule change my AFSP requirements?
No. It’s a state accountability rule about identifying yourself on returns. AFSP hours are set by the IRS and are identical nationwide.
What happens if I miss the December 31 deadline?
You won’t receive a Record of Completion for that filing season, and you lose the limited representation rights and directory listing until the following season.
Related reading
Tax IQ Academy is an IRS and CTEC approved provider of continuing education for tax professionals, offering AFSP, AFTR, and EA exam prep courses covering federal tax law, ethics, and practice management.