AFSP Requirements for Connecticut Tax Preparers: Hours, Deadlines, and the DRS Permit Link
- Non-exempt AFSP participants need 18 CE hours, including the 6-hour AFTR. Exempt participants need 15 hours and skip the AFTR.
- Hours, the Circular 230 consent, and PTIN renewal are due by December 31, 2026.
- Connecticut DRS requires a permit for non-exempt preparers who do more than 10 individual income tax returns for a fee.
- Since 2022, an AFSP Record of Completion has been required to obtain or renew that permit.
§1 The AFSP, Briefly
The Annual Filing Season Program (AFSP) is an 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.
At the federal level, the AFSP is voluntary. In Connecticut, it’s woven into state licensing, which makes the details matter more than they do in most states.
§2 Connecticut’s Regulatory Picture
Connecticut has a personal income tax, administered by the Connecticut Department of Revenue Services (DRS). Under legislation passed in 2017, DRS regulates paid preparers in two ways.
First, it sets practice standards, including a required written disclosure to clients before you begin work. The disclosure must give your name, business address and phone, an estimate of your total charge, and a warranty that you’ll securely store and transmit client information.
Second, it requires a permit. Since January 1, 2019, anyone who prepares more than ten federal or Connecticut individual income tax returns for a fee needs a DRS permit, unless they fall into an exempt category. Permits are issued through the state’s eLicense portal, last two years, and appear in a public registry.
The AFSP link came next. DRS guidance states that since January 1, 2022, non-exempt preparers must have an IRS AFSP Record of Completion to receive or renew a permit. So a non-credentialed Connecticut preparer above the ten-return threshold must complete the AFSP to keep practicing legally, and DRS lists a civil penalty of $100 per day for preparing without a required permit.
The following are exempt from the permit, and therefore from Connecticut’s AFSP requirement:
- Licensed accountants, attorneys, and enrolled agents
- People working under an attorney’s supervision, and employees of exempt professionals
- Government employees acting in their official duties
- Individuals preparing returns only for their own employer’s business
- Fiduciaries acting for an estate
- IRS-qualified volunteers, such as VITA and TCE preparers
§3 Exempt or Non-Exempt?
This is a separate question from the permit, and it decides how many AFSP hours you need. You’re AFSP-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).
A Connecticut DRS permit isn’t on the IRS’s exempt list, so most Connecticut permit holders take the 18-hour track. Our 2-minute exemption check and the exempt vs. non-exempt guide walk through each route.
§4 Hour Requirements, Side by Side
These numbers are federal and are the same in every state. Connecticut doesn’t add separate state CE hours for permit holders.
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 Connecticut preparers.
§5 Deadlines and Your Permit Cycle
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, and a missed AFSP year can’t be made up mid-season.
Connecticut preparers have two calendars. The AFSP runs on the calendar year, while your DRS permit runs two years from the date you applied, with an email reminder about 30 days before it expires. Before you renew, confirm the current Record of Completion appears for you in the IRS directory.
Since your permit depends on the credential, choose a provider that reports hours promptly. See how to choose an AFSP course provider. The step-by-step PTIN renewal guide lays out the federal sequence, and what missing the December 31 deadline costs explains the stakes. In Connecticut, those stakes include your permit.
§6 What the Record of Completion Gets You
In Connecticut, the most direct benefit is eligibility to apply for or renew your DRS permit. Federally, you’re also 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.
§7 FAQs
Is the AFSP required for Connecticut tax preparers?
For non-exempt preparers who need a DRS permit, effectively yes. Connecticut requires an AFSP Record of Completion to obtain or renew the permit. CPAs, attorneys, enrolled agents, and other permit-exempt preparers aren’t bound by that rule.
Who needs a Connecticut preparer permit?
Anyone who prepares more than ten federal or Connecticut individual income tax returns for a fee and isn’t in an exempt category, along with facilitators of refund anticipation loans or checks.
Does Connecticut require state CE hours?
Connecticut doesn’t set a separate state CE hour count for permit holders. It relies on the federal AFSP Record of Completion, which carries the 18- or 15-hour federal requirement.
Can a Connecticut 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. A Connecticut permit doesn’t qualify on its own.
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.