The IRS announced its voluntary
Annual Filing Season Program, June 26, 2014. The voluntary program is
primarily directed at preparers who are not licensed as attorneys, CPAs or
To obtain the Annual Filing Season Program - Certificate of Completion,
each year you must:
- Have a valid PTIN
- Complete a 6 credit Annual Federal Tax Refresher (AFTR) course
- Pass a 100-question comprehension test by 70% or better
- Obtain CPE
- Consent to adhere to specific practice obligations outlined in Subpart
B and section 10.51 of Treasury Department Circular No. 230.
For a tax return preparer to obtain a record of completion for the 2017
filing season, a total of 18 hours will need to be earned, including the six
hour annual refresher course, ten hours of other federal tax law topics and
two hours of ethics.
Note: Some preparers are exempt from taking the Annual Federal Tax
Refresher (AFTR) course and exam if they wish to obtain the certificate. To
verify if you are exempt, please visit the IRS website.