AFSP Requirements for Colorado Tax Preparers: Hours, Deadlines, and Exemptions
- Non-exempt Colorado 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 due by December 31, 2026.
- Colorado has no state preparer program, so no Colorado credential grants AFSP exemption.
§1 The AFSP, Briefly
The Annual Filing Season Program (AFSP) is a voluntary IRS program for paid 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.
Colorado has no license or registration for paid tax preparers. A federal PTIN is the only credential required. That makes the AFSP the most accessible credential a non-credentialed Colorado preparer can hold that clients can verify. Record holders are listed in the IRS’s public Directory of Federal Tax Return Preparers. Along the Front Range and in smaller mountain and Western Slope communities alike, that listing is a simple way to stand out from preparers who hold only a PTIN.
§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).
Colorado has no state preparer program, so nothing issued by Colorado can make you exempt. Most Colorado participants are non-exempt. Our 2-minute exemption check and the exempt vs. non-exempt guide walk through each route.
§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 |
Our AFSP hours-by-preparer-type guide covers the category rules. Non-exempt preparers can find the 6-hour course covered on the AFTR page for Colorado preparers.
§4 Colorado’s Regulatory Picture
Colorado has no preparer license, registration, or state CE requirement, so your continuing-education obligations are entirely federal. The Colorado Department of Revenue’s Taxation Division administers the state’s individual income tax. The Colorado return (Form DR 0104) begins with federal taxable income, then applies Colorado-specific additions and subtractions.
For your practice, that close link matters. Most individual clients file a Colorado return, and any error in federal taxable income carries straight into it. The federal tax law hours at the core of the AFSP are the same knowledge that keeps the Colorado starting point correct. The AFSP hours, the 2 ethics hours, and the December 31 cutoff are identical in Colorado and everywhere else. Colorado simply adds no preparer-licensing layer on top.
§5 Deadlines and a Clean Finish
December 31, 2026. 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 miss out on the credential do so because of 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’re listed 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 a PTIN alone.
§7 FAQs
Is the AFSP required for Colorado tax preparers?
No. The AFSP is voluntary. Federally, anyone who prepares returns for pay must have a valid PTIN.
Does Colorado have a CE requirement for tax preparers?
No. Colorado has no preparer licensing program, so there’s no state CE mandate.
How does the Colorado return relate to the federal return?
Colorado’s individual return (DR 0104) starts from federal taxable income and then applies state additions and subtractions, so federal accuracy directly affects the state result.
Can a Colorado 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.
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.