Frequently Asked Questions
What certifications do I need to prepare and file taxes?
To prepare federal tax returns for compensation, you need a PTIN (Preparer Tax Identification Number) from the IRS. To electronically file returns, you also need an EFIN (Electronic Filing Identification Number). Beyond these basic requirements, there are several professional credentials:
- AFSP (Annual Filing Season Program) - Voluntary program for non-credentialed preparers that provides a Record of Completion and limited representation rights
- Enrolled Agent (EA) - IRS credential with unlimited representation rights before the IRS
- CPA (Certified Public Accountant) - State-issued credential with unlimited representation rights
- Attorney - Licensed to practice law with unlimited representation rights
AFSP is ideal if you: Already have your PTIN/EFIN and want to enhance your credentials without pursuing EA, CPA, or attorney status. It demonstrates professional competency and gives you limited representation rights for clients whose returns you prepared.
What's included in the 18 hours of continuing education?
The program requires 18 hours total from IRS-approved providers:
- 6 hours: Annual Federal Tax Refresher (AFTR) course covering filing season issues and tax law updates, with a 100-question comprehension test (passing score 70%, must complete in 3 hours or less)
- 10 hours: Federal tax law topics
- 2 hours: Ethics training
All courses must be completed through IRS-approved continuing education providers.
When do I need to complete the courses?
You must complete all 18 hours of continuing education and pass the AFTR comprehension test by December 31st each year. After completing your requirements and renewing your PTIN, you'll receive an email from the IRS with instructions to agree to professional conduct standards and receive your Record of Completion. It may take up to 4 weeks after completing all requirements to receive your certificate.
What are limited representation rights?
With AFSP completion, you can represent clients whose returns you prepared and signed before IRS revenue agents, customer service representatives, and the Taxpayer Advocate Service during examinations.
Important limitations: You cannot represent clients whose returns you did not prepare, and you cannot represent clients in appeals or collection matters, even if you prepared their return. For unlimited representation rights (including appeals and collections), you need to be an EA, CPA, or attorney.
Note: You must have AFSP Record of Completion for both the year the return was prepared AND the year of representation.
Do I need to renew AFSP every year?
Yes, AFSP is an annual program. You must complete 18 hours of continuing education each year to maintain your Record of Completion and the associated benefits.
Do I need a PTIN before enrolling?
Yes, you must have a valid PTIN to participate in the Annual Filing Season Program. Additionally, you must renew your PTIN for the upcoming year as part of the AFSP requirements. If you don't have a PTIN yet, you can obtain one through the IRS at www.irs.gov/ptin (there is a $18.75 fee to obtain or renew).
