The Annual Filing Season Program is an IRS Program that recognizes the efforts of tax return preparers who aspire to a higher level of professionalism. Those who choose to participate are required to:
- Take 18 hours of continuing education from IRS-Approved CE Providers, including:
- a six (6) hour Annual Federal Tax Refresher (AFTR) course that covers filing season issues and tax law updates +
- a knowledge-based comprehension test administered at the end of the course by the CE Provider;
- ten (10) hours of other federal tax law topics; and
- two (2) hours of ethics.
- Have an active preparer tax identification number (PTIN).
- Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.
Upon completion of these requirements, the return preparer receives an Annual Filing Season Program – Record of Completion from the IRS.
Annual Filing Season Program participants are included in a public database of return preparers on the IRS website. The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications includes the name, city, state, ZIP Code, and credentials of all attorneys, CPAs, enrolled agents, enrolled retirement plan agents and enrolled actuaries with a valid PTIN, as well as all Annual Filing Season Program – Record of Completion holders.