AFSP Requirements for New Hampshire Tax Preparers: Hours, Deadlines, and Exemptions
- Non-exempt New Hampshire 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.
- New Hampshire has no state preparer program, so no New Hampshire 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.
New Hampshire has no license or registration for paid tax preparers. That makes the AFSP the most accessible credential a non-credentialed New Hampshire preparer can hold that clients can verify. Record holders are listed in the IRS’s public Directory of Federal Tax Return Preparers, which sets them apart 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).
New Hampshire has no state preparer program, so state registration can’t make a New Hampshire preparer exempt. Most New Hampshire 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 New Hampshire preparers.
§4 New Hampshire’s Regulatory Picture
New Hampshire has no state CE requirement for tax preparers, so your continuing-education obligations are entirely federal. The state’s tax picture has also just simplified. New Hampshire never taxed wages, but it did tax residents’ interest and dividend income above an annual exemption. That Interest and Dividends Tax was repealed for tax periods beginning on or after January 1, 2025, as confirmed by the New Hampshire Department of Revenue Administration. Returns for 2024 and earlier were still due under the old rules.
In practice, most individual New Hampshire clients now have only a federal return. That puts your whole value proposition on federal accuracy: retirement distributions, investment income, self-employment, and credits. Business clients may still owe the state’s Business Profits Tax or Business Enterprise Tax, but those are separate specialties outside the AFSP. The AFSP hours, the 2 ethics hours, and the December 31 cutoff are the same in Portsmouth as everywhere else.
§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 New Hampshire tax preparers?
No. The AFSP is voluntary. Federally, anyone who prepares returns for pay must have a valid PTIN.
Does New Hampshire have a CE requirement for tax preparers?
No. New Hampshire has no preparer licensing program, so there’s no state CE mandate.
Can a New Hampshire 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.
Does the repeal of the interest and dividends tax change my AFSP requirement?
No. It changes which returns your New Hampshire clients file, not your CE. Your AFSP hours and deadline are set by the IRS and are the same in every state.
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.