Beginning January 1, 2016 you can represent your clients tax returns without being and EA, CPA, or Attorney.
Get included in the new IRS Tax Preparer database by completing the IRS Annual Filing Season Program requirements before December 31, 2018. The program consists of the following:
The AFSP Program Investment is $199.00 and will be available for purchase beginning August 2018.
Consent to duties and responsibilities under subpart B of Circular 230 -IRS issued certificate: “Annual Filing Season Program – Record of Completion”
In general, non-exempt return preparers with a valid PTIN for the program year will need to complete 18 hours of CE annually from IRS-approved CE providers to obtain an Annual Filing Season Program – Record of Completion.
Who Is Exempt From the AFTR Course Requirements?
· RTRPs who passed the – now discontinued – Registered Tax Return Preparer (RTRP) test.
· Participants in state-based return preparer programs such as the California Tax Education Council, Oregon Board of Tax Practitioner, or Maryland State Board of Individual Tax Preparers.
· Tax practitioners who have passed the Special Enrollment Exam (SEE) Part I within the past two years.
· Volunteer Income Tax Assistance (VITA) program reviewers and instructors.
· Tax practitioners who have passed the Accredited Business Accountant/Advisor (ABA) exam or the ATP exam offered by the Accreditation Council for Accountancy and Taxation.
· CPAs, Attorneys, Enrolled Agents, and Enrolled Actuaries
Note: No CE credit will be given to Enrolled Agents for completing the AFTR course.
Comprehension Test Information
· Regardless of delivery method, the AFTR must include a minimum 100-question comprehension test.
· A passing score is 70% or higher.
· The test must be completed in 3 hours or less.
· The test may be taken more than once to obtain a passing score.
· Test must be completed by December 31, 2018
Important note about earning CE credits:
All CE credits must be earned through IRS-approved CE approved providers, who will report the credits earned to the IRS.