AFTR Course for South Carolina Tax Preparers: What the 2027 Season Requires
- Non-exempt South Carolina preparers need 18 hours of CE, including the 6-hour AFTR course, by December 31, 2026, to earn the 2027 Record of Completion.
- Under S.C. Code § 12-54-250, the Department of Revenue can require preparers who file 100 or more returns to e-file them, with a $50-per-return fee for returns that should have been e-filed.
- We found no separate South Carolina preparer license or state CE requirement; a federal PTIN is the baseline credential.
- Exempt preparers (CTEC, Oregon OBTP, Maryland board registrants, recent SEE Part 1 passers) need only 15 hours and skip the AFTR.
§1 What South Carolina Asks of Paid Preparers
South Carolina individual income tax returns (Form SC1040) are filed with the South Carolina Department of Revenue (SCDOR). Section 12-54-250 of the South Carolina Code lets the Department require e-filing from preparers above a volume threshold, described as 100 or more returns, and a $50 fee applies per return that was required to be e-filed but wasn’t. Clients can opt out of e-filing, and the preparer should keep a signed statement of the opt-out. Third-party software guides describe the counting period differently, so confirm the current rule on the SCDOR site. For e-filed individual returns, the SC8453 declaration is kept by the preparer, not mailed to SCDOR.
That is an e-file rule, not a competency credential. We found no separate South Carolina preparer license, exam, or state CE program. For continuing education, the IRS is what governs.
§2 Exempt vs. Non-Exempt: Where South Carolina Preparers Land
South Carolina isn’t one of the three states — Oregon, California, and Maryland — whose credential holders qualify for the IRS’s AFSP exemption. Most non-credentialed South Carolina preparers are on the standard non-exempt track with the full 18-hour package including the AFTR. See our full exempt vs. non-exempt guide.
§3 The Hour-by-Hour Breakdown for Non-Exempt Preparers
Non-exempt South Carolina preparers need 18 CE hours from IRS-approved providers before the December 31 cutoff.
SCHEDULE A — NON-EXEMPT PREPARER CE REQUIREMENTS (2027 FILING SEASON)
| Course Category | Required Hours |
|---|---|
| Annual Federal Tax Refresher (AFTR) — includes comprehension test | 6 |
| Federal Tax Law Topics | 10 |
| Ethics | 2 |
| Total | 18 |
The 10 federal tax law hours can come from any IRS-approved subject area; the 2 ethics hours must come from a course approved for AFSP ethics credit. The AFTR is a single timed course with a built-in comprehension test.
§4 The AFTR Course: What to Expect
The AFTR is a 6-hour course offered by IRS-approved providers between June 1 and December 31 of the year before the filing season, so for 2027 your window closes December 31, 2026. It covers upcoming federal tax law changes and common preparer errors, and ends with a pass/fail test — see what the test looks like. You can start with TIQA’s AFTR course.
§5 Deadlines and the Record of Completion
December 31, 2026. All CE hours — including the AFTR for non-exempt preparers — must be completed and reported to the IRS by this date to earn the 2027 filing season Record of Completion.
Your IRS-approved provider reports completed hours directly to the IRS. Verify them on your IRS CE transcript, and keep your PTIN current — an expired one voids the Record of Completion. See also what missing the deadline costs you.
§6 Why the Federal Credential Matters in South Carolina
The AFSP Record of Completion adds a listing in the IRS’s public Tax Pro Directory and limited representation rights for returns you prepared. South Carolina’s e-file rule governs how you file, not how current your knowledge is, so the federal credential is the publicly checkable signal. For the AFSP hours, see our companion page on AFSP requirements for South Carolina preparers, and browse the AFSP & AFTR guide hub.
§7 FAQs
Does South Carolina require its own tax preparer license?
We found no South Carolina preparer license, exam, or CE mandate. South Carolina does have an e-file mandate for high-volume preparers. A federal PTIN is the baseline, and the voluntary IRS AFSP is the main continuing-education credential.
Do AFSP and AFTR requirements differ in South Carolina?
No. They are federal and identical nationwide.
I’m CTEC- or OBTP-registered and also prepare South Carolina returns. Does that exemption carry over?
Yes. AFSP exempt status follows your credential, not the state where you prepare returns.
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.