AFSP Requirements for Wyoming Tax Preparers: Hours, Deadlines, and Who’s Exempt
- Non-exempt Wyoming 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.
- Wyoming has no state preparer program, so no Wyoming 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 CE from 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.
Wyoming doesn’t license tax preparers, so the AFSP is the most accessible way for a non-credentialed Wyoming preparer to hold a credential clients can verify. Record holders are listed in the IRS’s public Directory of Federal Tax Return Preparers, which gives prospective clients an easy, independent way to check you out.
§2 Exempt or Non-Exempt?
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 work, or are an active registrant of the Oregon, California (CTEC), or Maryland state preparer programs. Otherwise you’re non-exempt (18 hours, including the AFTR).
Wyoming has no state preparer program, so state registration can’t make a Wyoming preparer exempt. Most Wyoming participants are non-exempt. If a federal route might apply to you, the exempt vs. non-exempt guide explains each one.
§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 Wyoming preparers.
§4 Wyoming’s Regulatory Picture
The Wyoming Department of Revenue administers the state’s sales, use, property, and mineral taxes. Wyoming levies no personal income tax and no corporate income tax. There’s no Wyoming individual income tax return and no state continuing-education requirement for preparers, so your CE obligations are entirely federal.
The federal rules don’t bend for Wyoming, though. The 18- and 15-hour requirements, the ethics hours, and the December 31 cutoff are the same in Cheyenne, Casper, and everywhere else. What’s missing is a state layer on top. Wyoming preparers who serve clients arriving from income-tax states may still prepare part-year or nonresident returns for those states, so keep your multistate basics current.
§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
You get a listing in the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, plus limited representation rights. 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, for returns prepared during the covered period. In a state with no preparer licensing, that’s a meaningful step beyond a PTIN alone.
§7 FAQs
Is the AFSP required for Wyoming tax preparers?
No. The AFSP is voluntary. Federally, anyone who prepares returns for pay must have a valid PTIN.
Does Wyoming have a CE requirement for tax preparers?
No. Wyoming has no preparer licensing program and no income tax, so there’s no state CE mandate.
Can a Wyoming 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 completed 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.