AFSP Package for Non-Exempt Tax Preparers
For non-credentialed (also known as “non-exempt”) tax preparers, there are many advantages to earning the IRS’ AFSP Record of Completion: gaining limited representation rights before the IRS, being included in the IRS’ Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, and differentiating yourself from other tax preparers in the marketplace.
To earn the 2023 AFSP Record of Completion, non-exempt preparers must complete the following by Dec. 31, 2022:
Obtain/renew a valid PTIN for the 2023 filing season
Consent to Circular 230 practice requirements
Earn 18 hours of IRS-approved continuing education (CE), including:
(To find out if you qualify for exempt preparer status, please review this IRS explanation).
Complete 18-Hour AFSP Package for Non-Exempt Preparers
These packages include all the course material that non-exempt preparers need to fulfill the 18-hour CE requirement, including the AFTR course and timed exam. Choose the online download format for easy PDF access or the textbook format to have a hard copy of materials shipped to you.