IRS Annual Filing
Season Program
- Stay current on key tax law updates for the upcoming filing season.
- Stand out from your peers and showcase your expertise.
- Maintain your right to represent clients before the IRS during audits.
IRS Annual Filing
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Why Participate in the IRS Annual Filing Season Program (AFSP)?
The Annual Filing Season Program is a voluntary continuing education initiative designed to help tax preparers stay current and competitive. Completing the program and earning the AFSP Record of Completion offers significant advantages:
- Gain a professional edge by mastering key tax law updates for the 2025 filing season.
- Build client trust by demonstrating your ongoing commitment to excellence.
- Retain limited representation rights before the IRS—something not available to all PTIN holders.
Gain the Right to Speak to the IRS
By earning the AFSP Record of Completion, you obtain limited representation rights—allowing you to represent clients before the IRS during an examination of any return you prepared and signed.
Stand Out From the Crowd
AFSP participants are listed in the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications.
Completing the 2025 AFSP helps distinguish you from other unenrolled preparers and enhances your credibility with clients.
Stay Ahead with Critical Tax Law Updates
Gain up-to-date knowledge on key tax law changes for the upcoming season—and confidently share these insights with your clients to build trust and deliver greater value.
Are You Exempt from the 2025 Annual Federal Tax Refresher (AFTR) Course?
What Does It Mean to Be an Exempt Preparer?
Certain tax preparers are not required to take the AFTR course because they’ve already passed recognized state or national competency exams. These exempt professionals can still earn the IRS Annual Filing Season Program (AFSP) Record of Completion — but instead of the AFTR, they complete a 3-hour federal tax update course.
Who Qualifies for an Exemption?
If you’re a qualified exempt preparer, you only need to complete 15 total CPE hours to receive your Record of Completion.
Tax Preparer Categories
Description
Enrolled Agent
Exempt as long as preparer holds current EA credential.
Certified Public Accountant
Exempt as long as preparer holds current CPA credential.
Attorney
Exempt as long as preparer holds current credential.
Former IRS RTRP
Return preparers who passed the RTRP (Registered Tax Return Preparer) test administered by the IRS at Prometric Testing centers before January 2013.
Passed IRS Special Enrollment Exam (SEE) Part 1
Preparers who passed Part 1 of the Special Enrollment Exam ("the Enrolled Agent Exam") within the past three calendar years.
California Tax Education Council (CTEC)
Return preparers who are currently registered with CTEC.
Enrolled Retirement Plan Agent (ERPA)
Exempt as long as preparer holds current ERPA credential.
Accreditation Council for Accountancy and Taxation (ACAT)
Return preparers who hold either an ATP (Accredited Tax Preparer) or ABA (Accredited Business Accountant/Advisor) credential.
IRS Volunteer Income Tax Assistance (VITA) volunteer
VITA quality reviewers, instructors and preparers who pass the basic and/or advanced VITA examination with active PTINs.
Oregon Board of Tax Practitioners
Return preparers who are currently registered with Oregon.
Maryland State Board of Individual Tax Preparers
Return preparers who have passed the Maryland examination and/or are currently registered with Maryland.
How Can an Exempt Preparer Earn the AFSP — Record of Completion Without Taking the AFTR Course?
Exempt preparers can still qualify for the Annual Filing Season Program (AFSP) — Record of Completion by:
The required 15 hours of CE must include:
Frequently Asked Questions
Is La Rusa authorized by the IRS to offer AFSP training?
Yes. La Rusa is an IRS-approved continuing education provider. The AFSP courses we offer qualify for credit under the Annual Filing Season Program.
Preparers who complete the AFSP will be listed in the IRS public Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, expected to be available on IRS.gov in 2025. This directory includes only attorneys, CPAs, enrolled agents, enrolled retirement plan agents, actuaries, and preparers who earn the AFSP Record of Completion.
Who is eligible to participate in the AFSP?
The AFSP is designed for unenrolled tax return preparers—those who are not CPAs, attorneys, enrolled agents, or other credentialed professionals. However, credentialed professionals may still choose to participate voluntarily.
How do I earn the IRS Annual Filing Season Program — Record of Completion?
To receive your AFSP Record of Completion, you must complete 18 hours of IRS-approved continuing education through a provider like La Rusa. This includes:
- 6-hour Annual Federal Tax Refresher (AFTR) course
- 10 hours of federal tax law topics
- 2 hours of ethics training
Do I need to take a test to earn the Record of Completion?
Yes. The 6-hour AFTR course includes a 100-question multiple-choice exam. A score of 70% or higher is required to pass.
Is there a fee to obtain the Record of Completion?
The IRS does not charge a fee to issue the Record of Completion. However, you must pay for the required CE courses through an approved provider like La Rusa.
Do I need to report my completed courses to the IRS?
No. Your continuing education provider—La Rusa—will report your completed hours to the IRS on your behalf.
Are there any other requirements to receive the Record of Completion?
Yes. You must also agree to abide by the practice standards outlined in Subpart B and Section 10.51 of Treasury Circular No. 230.
Will I still be able to represent clients before the IRS if I don’t participate in the AFSP?
The Record of Completion is issued through your PTIN account. Here’s how:
- If you have an online PTIN account, you’ll receive an email from TaxPro_PTIN@irs.gov with instructions to access your certificate via your secure mailbox.
- If you don’t have an online PTIN account, you’ll receive a letter in the mail with steps to complete the process.
Please note: it may take up to four weeks after all requirements are completed.
Can credentialed preparers like CPAs or Enrolled Agents participate in the AFSP?
Yes, they can. Although not required, credentialed preparers may choose to participate. However, the 6-hour AFTR course does not count toward continuing education for CPAs or EAs.
Instead, if you are a CPA or EA and wish to receive the Record of Completion, you should take the 3-hour federal tax update course instead of the AFTR.
Will I still be able to represent clients before the IRS if I don’t participate in the AFSP?
Not after 2015. As of 2016, only AFSP participants who receive a Record of Completion are granted limited representation rights before the IRS—specifically for clients whose returns they prepared and signed.
PTIN holders who do not complete the AFSP and are not credentialed professionals cannot represent clients before the IRS in any capacity.
Credentialed professionals (CPAs, attorneys, and enrolled agents) continue to have unlimited representation rights.
Is participation in the AFSP required?
No. The AFSP is completely voluntary. You are not required to complete the program in order to prepare tax returns. However, completing it provides significant professional benefits and is highly recommended.
Is the Record of Completion valid permanently?
No. The AFSP is an annual program. You must complete the required CE every year to earn a Record of Completion valid for the upcoming filing season.
Will I be subject to Circular 230 if I participate?
Yes. To receive your Record of Completion, you must agree to comply with the standards of practice outlined in Treasury Circular No. 230, Subpart B and Section 10.51.