Do You Need a PTIN to Earn the AFSP Record of Completion?
- The IRS will not issue your Record of Completion until your PTIN is renewed for the upcoming tax year.
- Directory listing can take up to four weeks after you meet every requirement.
- The directory shows name, city, state and zip code.
§1 Do you need a PTIN for the AFSP?
Yes. The AFSP is built for people who prepare returns for pay, and those preparers must hold a valid PTIN. Your continuing education is reported against that number, so keep it handy when you enroll with an IRS-approved provider.
§2 Does the PTIN have to be renewed first?
Yes. The IRS does not issue the Record of Completion until the PTIN is renewed for the upcoming tax year. Finishing your hours but forgetting to renew is a common reason a record is delayed. Renew early, then confirm your hours are reported. Our PTIN renewal guide walks through the steps.
§3 How long until you appear in the IRS directory?
It can take up to four weeks after you complete all requirements to receive the Record of Completion and be placed in the IRS directory of preparers with credentials and select qualifications. Listings show your name, city, state and zip code. Do not wait until the last week of the year to finish, since processing time is outside your control.
§4 A simple order of operations
- Confirm you are exempt or non-exempt.
- Complete your hours: 18 for non-exempt (6 AFTR + 10 Topics + 2 Ethics), 15 for exempt (3 Updates + 10 Topics + 2 Ethics).
- Renew your PTIN for the upcoming season.
- Finish before the year-end cutoff in the 2027 deadline guide.
The program is federal, so the process is the same in every state. Learn what you gain in the limited representation rights guide, then begin with the 2026 AFTR course or browse the AFSP & AFTR hub.
FAQ FAQs
Is there federal CE for PTIN holders who skip the AFSP?
Are PTIN rules different by state?
The PTIN is a federal IRS number. Some states add their own registration rules, which are separate from the AFSP.
Related reading
Related: how long a paper PTIN renewal takes.
Related reading: how you receive your AFSP Record of Completion.
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.