AFSP Requirements for South Dakota Tax Preparers: Hours, Deadlines, and Who’s Exempt
- Non-exempt South Dakota 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.
- South Dakota has no state preparer program, so no South Dakota credential grants AFSP exemption.
§1 What the AFSP Is
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 from IRS-approved providers, consent to the practice obligations in Circular 230, and keep your PTIN current. In return, the IRS issues a Record of Completion for the next filing season.
South Dakota doesn’t license or register tax preparers, so the AFSP is the most practical credential a non-credentialed South Dakota preparer can earn and clients can verify. Record holders are listed in the IRS’s public Directory of Federal Tax Return Preparers. In a state where many clients choose a preparer on a neighbor’s recommendation, a listing they can check themselves backs up that word of mouth.
§2 Which Track Are You On?
You’re exempt (15 hours, no AFTR) if you passed the former RTRP test, passed SEE Part 1 within the past three years, or qualify through VITA/TCE volunteer or instructor work. Active registrants of the Oregon, California (CTEC), or Maryland state preparer programs are exempt too. Everyone else is non-exempt (18 hours, including the AFTR).
South Dakota has no state preparer program, so state registration can’t make a South Dakota preparer exempt. Most South Dakota participants are on the 18-hour track. If one of the federal routes might apply to you, the exempt vs. non-exempt guide explains how each works.
§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 details on the 6-hour course on the AFTR page for South Dakota preparers.
§4 South Dakota’s Regulatory Picture
South Dakota doesn’t impose a personal income tax or a corporate income tax. The South Dakota Department of Revenue administers sales and use tax, property tax, and a range of excise taxes, including motor fuel, alcohol, and tobacco. There’s no South Dakota individual income tax return and no state CE requirement for preparers, so your continuing-education obligations are entirely federal.
The federal rules apply the same way in South Dakota. The 18- and 15-hour requirements, the 2 ethics hours, and the December 31 cutoff are identical in Pierre and everywhere else. There’s simply no state layer on top of them. Because South Dakota borders several income-tax states, preparers often have clients who earn wages across a state line or who recently moved in, and those clients may still owe a return to another state. Keeping your multistate basics current is worthwhile even though your home state has no return.
§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.
Preparers usually lose the credential to a missed reporting or consent step, not the coursework itself. Pull 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.
§6 What the Record of Completion Gets You
The Record of Completion gets you a listing in the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications. It also gives you 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 South Dakota tax preparers?
No. The AFSP is voluntary. Federally, anyone who prepares returns for pay must have a valid PTIN.
Does South Dakota have a CE requirement for tax preparers?
No. South Dakota has no preparer licensing program and no income tax, so there’s no state CE mandate.
Can a South Dakota 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.
What if I miss the Circular 230 consent?
You won’t receive the Record of Completion, even if every hour is done. The consent is given in your online PTIN account and is 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.