AFSP Requirements for Washington Tax Preparers: Hours, Deadlines, and Exemptions
- Non-exempt Washington 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.
- Washington has no state preparer program, so no Washington 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.
Washington has no license or registration for paid tax preparers. That makes the AFSP the most accessible credential a non-credentialed Washington preparer can hold that clients can verify. Record holders are listed in the IRS’s public Directory of Federal Tax Return Preparers. In a competitive urban market like the Puget Sound region, that’s an easy 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).
Washington has no state preparer program, so state registration can’t make a Washington preparer exempt. The Oregon route only applies if you personally hold an active Oregon license, which some preparers serving the Portland–Vancouver area do. Most Washington 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 Washington preparers.
§4 Washington’s Regulatory Picture
Washington doesn’t tax wages or salaries, and it has no state CE requirement for tax preparers. Your continuing-education obligations are entirely federal. The Washington Department of Revenue administers the state’s business and occupation (B&O) tax, sales and use tax, and, since 2022, a capital gains excise tax. That tax is 7% on long-term gains above an annual standard deduction, plus a 2.9% surtax on gains over $1 million starting with 2025. The Washington Supreme Court upheld it in 2023 as an excise tax, not an income tax.
For a practice, this means most individual clients have no Washington return, but a subset with large stock or business-interest sales may. Identifying them depends on solid federal capital gains and basis work, which is the core of your federal CE. The AFSP hours, the 2 ethics hours, and the December 31 cutoff are identical in Seattle and everywhere else. Washington 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 Washington tax preparers?
No. The AFSP is voluntary. Federally, anyone who prepares returns for pay must have a valid PTIN.
Does Washington have a CE requirement for tax preparers?
No. Washington has no preparer licensing program, so there’s no state CE mandate.
Can a Washington 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 Washington’s capital gains tax change my AFSP requirement?
No. It’s a state excise tax administered by the Washington Department of Revenue. 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.