AFSP Requirements for Florida Tax Preparers: Hours, Deadlines, and Who’s Exempt
- Non-exempt Florida preparers need 18 CE hours, including the 6-hour AFTR course.
- Exempt preparers need 15 hours and skip the AFTR.
- Everything — hours, Circular 230 consent, PTIN renewal — is due by December 31, 2026.
- Florida has no state preparer program, so no Florida credential grants AFSP exemption.
§1 What the AFSP Is and Why Florida Preparers Use It
The Annual Filing Season Program (AFSP) is a voluntary IRS program for tax return preparers who don’t hold an EA, CPA, or attorney credential. Complete the required continuing education, consent to the practice obligations in Circular 230, and hold a current PTIN, and the IRS issues you an annual Record of Completion.
Florida is one of the states where the AFSP carries the most practical weight. The state doesn’t license or register tax preparers, so for a non-credentialed Florida preparer, the AFSP Record of Completion is often the only independent, verifiable credential a prospective client can check. It’s listed publicly in the IRS Directory of Federal Tax Return Preparers — which is where a careful client will look.
§2 Exempt or Non-Exempt? Finding Your Track
Your hour requirement depends on whether you’ve already passed a recognized competency test. You’re exempt (15 hours, no AFTR) if you passed the former RTRP test, passed SEE Part 1 within the past three years, are a qualifying VITA/TCE volunteer or instructor, or are an active registrant of the Oregon, California (CTEC), or Maryland state preparer programs. Everyone else is non-exempt (18 hours, including the AFTR).
Because Florida has no state preparer program, a Florida-only preparer can’t reach exempt status through state registration. Most Florida AFSP participants are therefore non-exempt. If you think you might qualify through one of the federal routes, our exempt vs. non-exempt guide covers each one.
§3 The Hour Requirements, Side by Side
These are federal numbers, the same for preparers 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 |
All hours must come from IRS-approved CE providers. The full category rules are in our AFSP hours-by-preparer-type guide, and the 6-hour course itself is covered on our AFTR page for Florida preparers.
§4 Florida’s Regulatory Picture
Florida’s state taxes are administered by the Florida Department of Revenue, but Florida does not levy a personal income tax. There’s no Florida individual income tax return and no state continuing-education requirement for preparers. Your CE obligations are federal, and the AFSP is the framework most non-credentialed preparers use to meet them.
It’s worth being clear about what that does not mean: the AFSP rules aren’t lighter in Florida. The 18- and 15-hour requirements, the ethics hours, and the December 31 cutoff apply identically in Tallahassee and in every other state. The only real difference is that nothing at the state level adds to them. Florida preparers who serve clients relocating from income-tax states may still prepare part-year or nonresident returns for those other states, so broad tax knowledge still pays off.
§5 Deadlines and How to Finish Cleanly
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.
The fastest way to lose a Record of Completion is to finish the coursework and then miss a reporting or consent step. Pull your CE record in your PTIN account after each course is reported, and renew your PTIN as soon as the renewal season opens. Our step-by-step PTIN renewal guide lays out the full sequence.
§6 What the Record of Completion Gets You
A Record of Completion puts you in the IRS’s public Directory of Federal Tax Return Preparers with Credentials and Select Qualifications. It also grants limited representation rights: you can represent clients whose returns you prepared and signed before IRS revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service. That right is limited to returns prepared and signed during the covered period. For a preparer in a state with no licensing regime of its own, that’s a meaningful step up from holding a PTIN alone.
§7 FAQs
Is the AFSP required for Florida tax preparers?
No. The AFSP is voluntary. What’s required federally is a valid PTIN for anyone who prepares returns for pay. The AFSP is how non-credentialed preparers earn a Directory listing and limited representation rights.
Does Florida have its own CE requirement for tax preparers?
No. Florida has no state preparer licensing program and no personal income tax, so there’s no state CE mandate. Your CE framework is federal.
Can I be AFSP-exempt as a Florida preparer?
Yes, but not through a Florida credential. Exemption comes from federal routes such as recent SEE Part 1 passage, the former RTRP test, qualifying VITA/TCE service, or active registration in the Oregon, California, or Maryland programs.
What happens if I finish my hours but miss the Circular 230 consent?
You won’t receive the Record of Completion. The consent is a separate step completed in your online PTIN account, and it must be done 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.