AFSP Requirements for Alaska Tax Preparers: Hours, Deadlines, and Exemptions
- Non-exempt Alaska preparers need 18 CE hours, including the 6-hour AFTR.
- Exempt preparers need 15 hours and skip the AFTR.
- Hours, the Circular 230 consent, and PTIN renewal are all due by December 31, 2026.
- Alaska has no state preparer program and no individual income tax, so no Alaska credential grants AFSP exemption.
§1 The AFSP, Briefly
The Annual Filing Season Program (AFSP) is a voluntary IRS program for paid tax preparers who aren’t Enrolled Agents, CPAs, or attorneys. Each year you complete the required continuing education with IRS-approved providers, consent to the practice obligations in Circular 230, and keep your PTIN current. The IRS then issues a Record of Completion for the coming filing season.
Alaska has no license or registration for paid preparers. That makes the AFSP the most accessible credential a non-credentialed Alaska preparer can hold and clients can independently verify. Record holders appear in the IRS’s public Directory of Federal Tax Return Preparers. In a state with long distances and many small communities, clients often can’t easily check out a preparer in person, so that directory listing matters.
§2 Exempt or Non-Exempt?
You’re exempt (15 hours, no AFTR) if any of these apply:
- You passed the former RTRP test.
- You passed SEE Part 1 within the past three years.
- You qualify through VITA/TCE volunteer or instructor work.
- You’re an active registrant of the Oregon, California (CTEC), or Maryland state preparer programs.
Otherwise you’re non-exempt (18 hours, including the AFTR).
Alaska has no state preparer program, so state registration can’t make an Alaska preparer exempt. Most Alaska participants are non-exempt. If a federal route might apply to you, our 2-minute exemption check and the exempt vs. non-exempt guide walk through each one.
§3 Hour Requirements, Side by Side
These numbers are federal and are the same in every state.
NON-EXEMPT AFSP REQUIREMENT — 18 HOURS
| Course Category | Required Hours |
|---|---|
| AFTR course + comprehension test | 6 |
| Federal Tax Law Topics | 10 |
| Ethics | 2 |
| Total | 18 |
EXEMPT AFSP REQUIREMENT — 15 HOURS
| Course Category | Required Hours |
|---|---|
| Federal Tax Law Updates | 3 |
| Federal Tax Law Topics | 10 |
| Ethics | 2 |
| Total | 15 |
See our AFSP hours-by-preparer-type guide for how the categories work. Non-exempt preparers can find the 6-hour course covered in detail on the AFTR page for Alaska preparers.
§4 Alaska’s Regulatory Picture
Alaska levies no individual income tax, so there’s no Alaska personal income tax return to prepare. The Alaska Department of Revenue also runs the Permanent Fund Dividend program. Alaska doesn’t tax the dividend, but the IRS does: every PFD paid to an adult or child is federal taxable income. It is a recurring line item on nearly every resident individual return you prepare.
There’s no state CE requirement for Alaska preparers, so your obligations are entirely federal. The 18- and 15-hour requirements, the 2 ethics hours, and the December 31 cutoff are the same in Anchorage as anywhere else. The only difference is that no state layer sits on top. Clients who recently moved from a state with an income tax may still owe a part-year or nonresident return there, so it’s worth keeping your multistate basics current.
§5 Deadlines and a Clean Finish
December 31, 2026. By this date, all CE hours must be completed and reported, your Circular 230 consent must be recorded in your online PTIN account, and your PTIN must be renewed for 2027. There are no extensions.
Most preparers who lose the credential lose it to a missed reporting or consent step, not the coursework itself. Check your CE record as each course posts, and renew your PTIN as soon as renewal opens. The step-by-step PTIN renewal guide lays out the sequence, and what missing the December 31 deadline costs explains the stakes.
§6 What the Record of Completion Gets You
You get a listing in the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications. You also get limited representation rights for returns you prepared and signed during the covered period. With those rights, you can represent those clients before IRS revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service. In a state with no preparer licensing, that’s a meaningful step beyond holding a PTIN alone.
§7 FAQs
Is the AFSP required for Alaska tax preparers?
No. The AFSP is voluntary. Federally, anyone who prepares returns for pay must have a valid PTIN.
Does Alaska have a CE requirement for tax preparers?
No. Alaska has no preparer licensing program and no individual income tax, so there’s no state CE mandate.
Can an Alaska preparer be AFSP-exempt?
Yes, but only through a federal route (recent SEE Part 1, the former RTRP test, or qualifying VITA/TCE service) or through active registration in the Oregon, California, or Maryland programs.
What if I miss the Circular 230 consent?
You won’t receive the Record of Completion, even if every hour is done. The consent is completed in your online PTIN account and is due by December 31.
Start your AFSP hours with the Tax IQ Academy 2026 AFTR course, or explore the full AFSP & AFTR resource hub.
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.