AFSP and AFTR Requirements by State: All 50 States
Last reviewed: October 22, 2026.
Do AFSP and AFTR requirements differ by state?
No. The IRS Annual Filing Season Program (AFSP) and the Annual Federal Tax Refresher (AFTR) course are federal programs, so the hours and deadlines are the same in every state. States differ only in their own preparer rules, such as California’s CTEC registration, Oregon’s and Maryland’s state credentials, or Connecticut’s preparer permit.
Which states have their own preparer credential or permit?
California (CTEC), Oregon (Oregon Board of Tax Practitioners) and Maryland (Maryland State Board of Individual Tax Preparers) run state programs whose active registrants the IRS treats as AFSP-exempt. Connecticut requires a state permit for paid preparers of more than 10 returns, and since 2022 that permit requires an AFSP Record of Completion. For every other state, the AFSP rules are the federal ones; each state page below covers what is specific to that state, such as its revenue department and e-file rules.
For the full federal rules, read the 2027 season AFSP requirements guide, or see the 2026 Annual Federal Tax Refresher (AFTR) course.
Find your state’s AFTR and AFSP guide
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.