AFSP Requirements for North Dakota Tax Preparers: Hours, Deadlines, Exemptions
- Non-exempt North Dakota 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.
- We found no separate North Dakota preparer license or state CE requirement, so the AFSP is the main continuing-education credential available.
- North Dakota individual returns go to the Office of State Tax Commissioner; AFSP rules stay federal.
§1 What the AFSP Is, and Why North Dakota Preparers Use It
The Annual Filing Season Program (AFSP) is a voluntary IRS continuing-education program, not a North Dakota program. The Office of State Tax Commissioner doesn’t appear to require a separate state registration or CE for paid preparers, so for most preparers in the state the AFSP Record of Completion is the main credential that sets them apart.
§2 Exempt vs. Non-Exempt Hours
North Dakota 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 North Dakota preparers are non-exempt: 18 hours including the 6-hour AFTR. The 15-hour exempt track requires a recognized credential, SEE Part 1 passed in the last three years, or active VITA/TCE volunteer status. 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. See the guide hub for more, and our guide to CE hours by type.
§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 of attorneys, CPAs, and Enrolled Agents.
§6 Standing Out in a Smaller Market
With no North Dakota-specific preparer credential we could identify, the Tax Pro Directory listing is one of the few publicly checkable signals a client can use to compare preparers. That’s a positioning point, not a legal requirement, and it doesn’t change the federal hours. For the course itself, see our companion page on the AFTR course for North Dakota preparers.
§7 FAQs
Does North Dakota have its own AFSP-equivalent program?
No. Only Oregon, California, and Maryland have state programs the IRS recognizes for AFSP exemption.
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.
Do North Dakota rules change my AFSP requirements?
No. 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.