What is the IRS Annual Filing Season Program and is it best for my tax career?
If you’re a tax return preparer and you’re looking to advance your career, you may consider completing the IRS’s Annual Filing Season Program (AFSP). Learn more about the program, the AFSP requirements, and the best way to expand your tax service career.
Summary
The Annual Filing Season Program (AFSP) is offered by IRS for non-credentialed preparers to gain limited representation rights through continuing education, while the Enrolled Agent (EA) credential offers completely unrestricted tax representation authority necessary for full career expansion.
What is the Annual Filing Season Program?
The Annual Filing Season Program (AFSP) is the IRS’s steppingstone for non-credentialed tax preparers who wish to advance their knowledge and career.
While not required for preparing taxes, becoming an Annual Filing Season Program—Record of Completion holder comes with advantages like growing your skills, reputation, and visibility. However, a record of completion is not the same as an Enrolled Agent credential, which grants you completely unrestricted tax representation authority.
How do I enroll in the Annual Filing Season Program?
There is no enrolled process into the Annual Filing Season Program. But the only way to earn the Annual Filing Season Program—Record of Completion is by meeting all AFSP requirements by the time you renew your annual PTIN.
AFSP requirements
- Complete 18 hours of continuing education (CE) from an IRS-approved CE provider. This coursework must include:
- 6-hour Annual Federal Tax Refresher (AFTR) course on filing season issues and tax law updates, with a comprehension test administered by the CE provider at the course’s conclusion
- 10 hours of other federal tax law topics
- 2 hours of ethics
- Have an active preparer tax identification number (PTIN)
- Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230
Once the PTIN renewal season begins in October, you will receive an email from the IRS detailing how to complete the application, sign the Circular 230 consent, and receive your certificate of completion.1
What can I do after completing the Annual Filing Season Program?
Once you’re an Annual Filing Season Program—Record of Completion holder, you will be added to the IRS’s public database of tax return preparers. In addition, you gain limited representation rights, with the authority to represent clients whose returns you prepared and signed, but only before revenue agents, customer service representatives, and similar IRS employees.2
However, Enrolled Agents, Certified Public Accountants, and tax attorneys are the only three certifications that will grant you unrestricted representation rights for any client, on any tax matter.
Annual Filing Season Program or Enrolled Agent?
The Annual Filing Season Program will no doubt help your career as a tax professional. And with its relative accessibility, it’s an attractive option for those who casually prepare taxes or choose to focus only on tax preparation.
However, if you want to expand your career as a tax pro beyond simply tax return preparation into other services and even consulting or opening your own firm, you need to go beyond just the AFSP requirements.
Becoming an Enrolled Agent will allow you to earn the knowledge and authority to offer all-in-one tax services, expanding your client base and growing your career to otherwise unreachable heights.
Boost your tax career
Becker can help you become an Enrolled Agent by guiding you to from EA Exam preparation through maintain your credential with EA CE. Download our FREE guide to the EA Exam to get started understanding the EA Exam, the EA credential, and the tax career you can grow as an EA.
Start your EA Exam prep with the information to succeed.
Download our FREE EA Exam Guide ebook.
Featured articles
Search Blog
About the author
