Does the AFSP Cost Money? What the IRS Charges vs. What Providers Charge
Last reviewed: October 25, 2026 · By TAX IQ Academy
- The IRS charges no fee for participating in the Annual Filing Season Program (AFSP).
- Each IRS-approved CE provider sets its own course fees.
- Your real costs are the CE hours (18 non-exempt, 15 exempt) plus your PTIN renewal.
Does the IRS charge a fee for the AFSP?
No. The IRS says it does not charge any fee for participating in the Annual Filing Season Program. The cost comes from the continuing education courses you take to earn the Record of Completion, which are priced by the course providers. Source: IRS, “Frequently asked questions: Annual filing season program” (page last reviewed May 29, 2026).
Who sets the price of AFSP courses?
Each IRS-approved continuing education provider determines its own participant fee, as it does for all CE courses. Prices therefore vary by provider and by package, so compare what each includes: the 6-hour AFTR course and test, the 10 Topics hours and the 2 Ethics hours.
| Item | Who sets the cost |
|---|---|
| AFSP participation / Record of Completion | IRS: no fee |
| CE courses (18 hours non-exempt, 15 hours exempt) | Each IRS-approved CE provider |
| PTIN renewal for the upcoming year | IRS (check the current fee on irs.gov before renewing) |
What do you need to pay for to earn the Record?
You need the required hours from IRS-approved providers: non-exempt preparers take 6 hours of AFTR (with test), 10 hours of Topics and 2 hours of Ethics; exempt preparers take 3 hours of Updates, 10 of Topics and 2 of Ethics. You must also renew your PTIN and consent to Circular 230. Only the course portion is a provider charge.
How can you avoid paying for hours that do not count?
Confirm the provider is on the IRS list of approved CE providers before buying, and confirm the course is assigned to the right category. Hours in one category do not substitute for another. Read how to choose an IRS-approved CE provider first.
The AFSP is a federal IRS program and is identical in every state.
Next step
See the 18-hour non-exempt breakdown, the voluntary-program explainer, the state hub, or enroll in the 2026 Annual Federal Tax Refresher (AFTR). More in the AFSP & AFTR hub. Source: IRS AFSP FAQ.
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.