AFSP Requirements for Georgia Tax Preparers: Hours, Deadlines, and Exemptions
- Non-exempt Georgia 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.
- Georgia has no state preparer license, so no Georgia 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.
Georgia has no license, exam, or registration requirement that measures a paid preparer’s competence. That makes the AFSP the most accessible credential a non-credentialed Georgia preparer can hold that clients can verify. Record holders are listed in the IRS’s public Directory of Federal Tax Return Preparers. Whether you work in metro Atlanta or a smaller market, 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).
Georgia has no state preparer program, so nothing issued by Georgia can make you exempt. Most Georgia 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 Georgia preparers.
§4 Georgia’s Regulatory Picture
Georgia has no preparer license, exam, or state CE requirement, so your continuing-education obligations are entirely federal. The Georgia Department of Revenue administers the state’s individual income tax, and it lets tax preparers register as third-party filers in the Georgia Tax Center to file electronic transactions for clients. That registration is about system access. It isn’t a credential, and the IRS doesn’t count it toward AFSP exemption.
For your practice, this means most individual clients file a Georgia income tax return alongside the federal one. Because the Georgia return starts from federal figures, federal errors carry straight into it. The AFSP hours, the 2 ethics hours, and the December 31 cutoff are identical in Georgia and everywhere else. Georgia 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 Georgia tax preparers?
No. The AFSP is voluntary. Federally, anyone who prepares returns for pay must have a valid PTIN.
Does Georgia have a CE requirement for tax preparers?
No. Georgia has no preparer licensing program, so there’s no state CE mandate.
Is Georgia Tax Center third-party filer registration a preparer license?
No. It lets you file electronic transactions for clients with the Georgia Department of Revenue. It doesn’t test competence and doesn’t affect your AFSP status.
Can a Georgia 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.