Exemption Rules
Annual Filing Season Program
Earn the AFSP Record of Completion without passing the AFTR
Exempt preparers can obtain the AFSP - Record of Completion by completing 15 hours of IRS-approved CE, consenting to Circular 230 practice requirements, and obtaining or renewing a valid PTIN for the filing season. All other preparers need to complete 18 hours (and pass the 6-Hour AFTR course).
3 hours
Tax Law Updates
10 hours
Federal Tax Law Topics
2 hours
Ethics
What is an Exempt Preparer?
There are certain preparers who are exempt from the AFTR course requirement because they have already completed other recognized state or national competency tests. Members of the exempt group can still earn the AFSP Record of Completion. The main difference is that these preparers take a 3-hour tax update course instead of the AFTR course.
Tax Preparer Categories
Exempt as long as preparer holds current EA credential.
Exempt as long as preparer holds current CPA credential.
Exempt as long as preparer holds current credential.
Return preparers who passed the RTRP (Registered Tax Return Preparer) test administered by the IRS at Prometric Testing centers before January 2013.
Preparers who passed Part 1 of the Special Enrollment Exam (”the Enrolled Agent Exam”) within the past three calendar years.
Return preparers who are currently registered with CTEC. View your status
Exempt as long as preparer holds current ERPA credential.
Return preparers who hold either an ATP (Accredited Tax Preparer) or ABA (Accredited Business Accountant/Advisor) credential.
VITA quality reviewers, instructors and preparers who pass the basic and/or advanced VITA examination with active PTINs.
Return preparers who are currently registered with Oregon. View your status
Return preparers who have passed the Maryland examination and/or are currently registered with Maryland. View your status
Set yourself apart! Participate in the annual filing season program.
AFSP participants are included in the directory of Federal Tax Return Preparers with Credentials and Select Qualifications. The 2023 AFSP differentiates you in the marketplace from other unenrolled preparers.
