AFSP Requirements for Nevada Tax Preparers: Hours, Deadlines, and Exemptions
- Non-exempt Nevada preparers need 18 CE hours, including the 6-hour AFTR course.
- Exempt preparers need 15 hours and skip the AFTR.
- All hours, the Circular 230 consent, and PTIN renewal are due by December 31, 2026.
- Nevada has no state preparer program, so no Nevada credential makes you AFSP-exempt.
§1 The AFSP in Plain Terms
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 a set number of CE hours from IRS-approved providers, consent to the practice obligations in Circular 230, and keep a current PTIN. In return, the IRS issues an annual Record of Completion.
That credential is especially useful in Nevada. The state doesn’t license or register tax preparers, so the only thing a client can independently verify about a non-credentialed preparer is federal. The AFSP Record of Completion puts you in the IRS’s public Directory of Federal Tax Return Preparers, which is where careful clients check before handing over their documents.
§2 Which Track Are You On?
The AFSP has two tracks. You’re exempt (15 hours, no AFTR) if you passed the former RTRP test, passed SEE Part 1 within the past three years, qualify through VITA/TCE volunteer or instructor service, or are an active registrant of the Oregon, California (CTEC), or Maryland state preparer programs. Everyone else is non-exempt (18 hours, including the 6-hour AFTR).
Since Nevada has no state preparer program, Nevada-only preparers can’t become exempt through state registration, and most Nevada participants are non-exempt. Our exempt vs. non-exempt guide explains each federal route if you think one applies to you.
§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 |
Category rules are covered in detail in our AFSP hours-by-preparer-type guide. The 6-hour course has its own page for Nevada preparers taking the AFTR.
§4 Nevada’s Regulatory Picture
The Nevada Department of Taxation administers the state’s taxes, but Nevada’s constitution prohibits a tax on individuals’ wages or personal income. As a result, there’s no Nevada individual income tax return and no state continuing-education requirement for preparers. Your CE obligations are federal, and most non-credentialed Nevada preparers use the AFSP to meet them.
None of that makes the AFSP any easier in Nevada. The hour counts, the ethics requirement, and the December 31 cutoff are exactly the same in Las Vegas, Reno, and everywhere else in the country. What’s different is that nothing at the state level adds to them. Nevada preparers also regularly serve clients who recently moved from income-tax states, and those clients may still owe a part-year or nonresident return in their former state, so broad knowledge still pays.
§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.
Finishing the coursework isn’t enough. Preparers most often lose the credential by missing a reporting or consent step. Check your CE record in your PTIN account as each course posts, and renew your PTIN as soon as renewal opens. Our step-by-step PTIN renewal guide lays out the whole sequence.
§6 What the Record of Completion Gets You
The Record of Completion lists you in the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications. It also grants limited representation rights, so 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. In a state with no preparer licensing of its own, that’s a meaningful step beyond holding a PTIN alone.
§7 FAQs
Is the AFSP required for Nevada tax preparers?
No. The AFSP is voluntary. Federally, anyone who prepares returns for pay must have a valid PTIN. The AFSP is how non-credentialed preparers earn a Directory listing and limited representation rights.
Does Nevada have its own CE requirement for tax preparers?
No. Nevada has no state preparer licensing program and no personal income tax, so there’s no state CE mandate.
Can a Nevada 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. No Nevada credential qualifies.
What 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 in your online PTIN account, and it’s also due 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.