What Is the IRS Annual Filing Season Program (AFSP)? Plain-English Guide
Last reviewed: October 22, 2026 · By TAX IQ Academy
- The AFSP is a voluntary IRS program for tax return preparers.
- Non-exempt preparers complete 18 hours of CE; exempt preparers complete 15 hours.
- You also need a current PTIN and must consent to Circular 230 obligations.
- The result is an annual Record of Completion.
What is the IRS Annual Filing Season Program?
The IRS Annual Filing Season Program (AFSP) is a voluntary IRS program that recognizes tax return preparers who complete continuing education each year. Preparers who finish the requirements receive an Annual Filing Season Program Record of Completion for that filing season. The program is the same in every state.
Is the AFSP the same as a tax license?
No. The AFSP is not a license and does not make you a credentialed professional such as an enrolled agent, CPA or attorney. It is a yearly record that you completed IRS-approved education and agreed to follow IRS practice rules. Preparers without it can still prepare returns with a valid PTIN. See whether the AFSP is required.
How many hours does the AFSP require?
Non-exempt preparers need 18 hours: a 6-hour Annual Federal Tax Refresher (AFTR) course with a comprehension test, 10 hours of federal tax law topics and 2 hours of ethics. Exempt preparers need 15 hours: 3 hours of federal tax law updates, 10 hours of topics and 2 hours of ethics.
| Preparer type | Update / AFTR | Topics | Ethics | Total |
|---|---|---|---|---|
| Non-exempt | 6 (AFTR) | 10 | 2 | 18 |
| Exempt | 3 (updates) | 10 | 2 | 15 |
For the full breakdown, read the 2027 season AFSP requirements guide and the 18-hour breakdown.
What else do you need besides the hours?
You need an active PTIN renewed for the upcoming year, and you must consent to the obligations in Circular 230, Subpart B and section 10.51. The IRS describes these steps on its AFSP pages, and our guides cover PTIN and the Record of Completion.
What does the Record of Completion give you?
It gives you listing in the IRS public directory of tax return preparers and limited representation rights for returns you prepared and signed, before certain IRS employees such as revenue agents and customer service representatives. It does not give you broader representation rights than those limits. Details: AFSP limited representation rights.
Who is exempt from the AFTR course?
Preparers who already passed a recognized competency test, or who hold certain state-recognized registrations, are exempt from the AFTR and its test. Credentialed professionals have their own rules. See who qualifies as exempt.
How do you start?
Pick an IRS-approved CE provider, finish the hours before the December 31 deadline, and make sure your PTIN is renewed. Enroll in the 2026 Annual Federal Tax Refresher (AFTR) course or browse the AFSP & AFTR hub. Source: IRS Annual Filing Season Program.
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.