Is the AFSP your next tax career move?

A preparer tax identification number (PTIN) lets you prepare federal tax returns for compensation. The Annual Filing Season Program (AFSP) can add something a PTIN alone does not: inclusion in the IRS’s public preparer directory and rights to represent certain clients before the IRS. AFSP participation also signals to clients that you have completed current tax law education and are committed to your professional development.

The AFSP is a voluntary program designed for unenrolled preparers who complete annual continuing education. The IRS established it after Loving v. IRS invalidated the agency’s mandatory Registered Tax Return Preparer (RTRP) program. Qualifying preparers receive an IRS Record of Completion recognizing their filing-season education and readiness.

Whether the AFSP is right for you depends on the work you perform now and the next step you want to take in your tax career.

What the AFSP adds to your PTIN

AFSP participants appear in the Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, a searchable IRS listing taxpayers can use when choosing a preparer. The Record of Completion can help an unenrolled preparer stand apart from PTIN-only preparers and demonstrate an ongoing commitment to education.

The program also provides defined representation rights. An AFSP participant may represent a client during an examination of a return the preparer prepared and signed. That may include working with revenue agents or customer service representatives, as well as seeking assistance through the Taxpayer Advocate Service.

These rights are focused on examinations involving the preparer’s own returns. They do not extend to Appeals or collection matters, nor do they cover returns prepared by someone else. For a return prepared and signed after Dec. 31, 2015, the preparer must participate in the AFSP in both the year of preparation and the year of representation. Preparers seeking broader representation authority may use the AFSP as a stepping stone toward becoming an enrolled agent (EA).

Match the AFSP to your career stage

The AFSP can support you at your current career stage while also helping you identify what comes next. Preparers who later expand into broader IRS representation may choose to build on that foundation by pursuing the enrolled agent credential.

Complete the AFSP by Dec. 31

Most participants must complete 18 hours of IRS-approved continuing education. That includes a six-hour Annual Federal Tax Refresher (AFTR) course with a comprehension test, 10 hours of other federal tax law and two hours of ethics. The 100-question AFTR test requires a score of at least 70% and must be completed within three hours.

Preparers who passed the former RTRP test or another recognized competency test may qualify for an AFTR exemption. Those participants generally complete 15 hours of education instead.

For the 2027 filing season, the required education and AFTR test must be completed by Dec. 31, 2026. The preparer must also renew the PTIN for 2027 and consent to the applicable duties and restrictions in Circular 230. The IRS issues the Record of Completion after those steps are complete.

Choose the AFSP path that fits your schedule

NATP members receive the AFTR self-study course and exam at no additional cost. NATP also offers instructor-led options through live online and in-person workshops for preparers who prefer a guided format.

For an unenrolled professional who wants to strengthen their practice while remaining prepared to assist clients during examinations, the AFSP can be a strong next step.

Explore AFSP education options with NATP and choose the format that fits your plans before filing season.