Am I Exempt from the AFTR Course?
Some tax preparers do not need to complete the 6-hour Annual Federal Tax Refresher (AFTR) course to qualify for the Annual Filing Season Program (AFSP) Record of Completion. These preparers still need to complete 15 hours of approved continuing education to qualify for the program. The following preparers are exempt from the AFTR requirement:
- Former IRS Registered Tax Return Preparers (RTRP) who passed the in-person RTRP exam administered by the IRS between November 2011 and January 2013
- Active return preparer program participants with the Oregon Board of Tax Practitioners, California Tax Education Council (CTEC), and/or Maryland State Board of Individual Tax Preparers
- SEE Part I: Tax preparers who have passed the IRS Special Enrollment Exam Part I within the past two years
- VITA/TCE volunteers: Quality reviewers, instructors, and return preparers with active PTINs
- Other accredited tax-focused credential-holders: The Accreditation Council for Accountancy and Taxation’s Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs
NOTE: The Annual Filing Season Program is for unenrolled preparers, therefore attorneys, certified public accountants (CPA), enrolled agents (EA), enrolled retirement plan agents (ERPA), and enrolled actuaries do not need to take continuing education for this program.