AFSP Requirements for Tax Preparers in Hawaii: Hours, Deadlines, Exemptions
- The AFSP Record of Completion requires 18 hours (non-exempt) or 15 hours (exempt) of IRS-approved CE.
- Non-exempt preparers must include the 6-hour AFTR course, leaving 12 hours in federal tax law and ethics.
- Exempt preparers (via SEE, RTRP, VITA/TCE, or state programs) skip the AFTR and complete 15 hours instead.
- Deadline: December 31, 2026 to earn the 2027 Record. We found no Hawaii-specific requirement beyond the federal rules.
§1 What the AFSP Is and Why It Matters
The Annual Filing Season Program (AFSP) Record of Completion is a voluntary IRS credential you earn by taking CE courses, passing the AFTR (if non-exempt), and giving your Circular 230 consent. It lists your name in the IRS’s public Directory of Federal Tax Return Preparers, and it grants you limited representation rights for returns you prepared and signed. See the exempt vs. non-exempt guide for the full picture.
We found no Hawaii state licensing program for paid preparers, so the Record is the most accessible credential a client in Honolulu, Hilo, Kailua, or Lahaina can verify independently. Non-exempt preparers need 18 hours. Exempt preparers need 15. All of it can be completed online with an IRS-approved provider.
§2 Am I Exempt or Non-Exempt?
You’re exempt and can skip the AFTR if:
- You hold a current, active credential on the IRS AFSP-exempt list: Oregon OBTP license, California CTEC registration, or Maryland State Board registration.
- You passed SEE Part 1 within the past three calendar years.
- You hold a current RTRP credential from an earlier year.
- You had qualifying VITA or TCE volunteer or instructor service in the prior calendar year.
If none apply, you’re non-exempt and must take the AFTR. Use our 2-minute exemption check to confirm.
§3 Non-Exempt Path: 18 Hours (Including AFTR)
If you’re non-exempt, you must complete 18 CE hours by December 31, 2026:
NON-EXEMPT AFSP REQUIREMENT — 18 HOURS
| Category | Hours |
|---|---|
| AFTR course + comprehension test | 6 |
| Federal Tax Law Topics | 10 |
| Ethics | 2 |
| Total | 18 |
The AFTR is 6 hours and mandatory. Read our AFTR guide for Hawaii preparers for details. The other 12 hours split into 10 hours of federal tax law and 2 hours of ethics, and hours in one category can’t count toward another. See the CE hours-by-type guide.
§4 Exempt Path: 15 Hours (No AFTR)
EXEMPT AFSP REQUIREMENT — 15 HOURS
| Category | Hours |
|---|---|
| Federal Tax Law Updates | 3 |
| Federal Tax Law Topics | 10 |
| Ethics | 2 |
| Total | 15 |
Hawaii has no state program that gets you onto the exempt track. Exemption in Hawaii comes only through the federal routes above.
§5 Tracking Hours and Reporting
Your provider reports each completed course to the IRS under your PTIN. Check your PTIN account on irs.gov after each course. Aim to finish by mid-November so you have time to fix a missing report. See our missed-deadline guide if you find a shortfall.
Hawaii preparers also file under the Hawaii Department of Taxation for the state return. The AFSP does not change anything about how state returns are filed. It is purely a federal credential.
§6 Circular 230 Consent and Final Deadline
December 31, 2026. Complete all required CE hours, have them reported to your PTIN account, renew your PTIN for 2027, and give your Circular 230 consent.
The consent is a checkbox in your PTIN account. Without it you won’t receive the Record, even if your hours are complete. Our PTIN renewal walkthrough covers the full sequence.
§7 FAQs
Do I need the AFSP Record to prepare returns in Hawaii?
No. We found no Hawaii licensing requirement for paid preparers. You need a valid PTIN, but the AFSP Record is voluntary.
Can I complete all the hours online from Hawaii?
Yes. IRS-approved providers offer online courses for every category, including the AFTR and its test.
What if I don’t finish by December 31?
You can’t earn the 2027 Record, but you can start fresh toward 2028. See our missed-deadline guide.
Does Hawaii add its own CE requirement?
We found none. The AFSP’s hours and deadlines are all federal.
Ready to get started? Enroll in Tax IQ Academy’s 2026 AFTR course, or browse the full AFSP & AFTR resource hub.
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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.