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Reduced Requirements for Exempt Individuals

Who is considered "exempt" which enables them to obtain the AFSP Record of Completion without taking the Annual Federal Tax Refresher (AFTR) course?
  • RTRPs: Preparers who passed the Registered Tax Return Preparer (RTRP) test administered by the IRS between November 2011 and January 2013.

  • Established state-based return preparer program participants currently with testing requirements: Return preparers who are active members of the Oregon Board of Tax Practitioners and/or the California Tax Education Council.

  • Passed Part I of the SEE: Tax practitioners who have passed the Special Enrollment Exam (aka: EA Exam) Part I within the past two years as of the first day of the upcoming filing season.

  • VITA volunteers: Quality reviewers and instructors with active PTINs.

  • Other accredited tax focused credential holders: The Accreditation Council for Accountancy and Taxations Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs.

Reduced AFSP Record of Completion requirements for exempt PTIN holders.   There are reduced requirements for "exempt" PTIN holders (listed above) who want to voluntarily participate in the Annual Filing Season Program to receive an AFSP Record of Completion.

The reduced requirements for "exempt" PTIN holders which must be completed by 12/31/2018 include:
  1. Fifteen (15) hours of continuing education from IRS Approved CE Providers including:

    • Three (3) continuing education hours of federal tax law updates

    • Ten (10) continuing education hours of other federal tax law topics

    • Two (2) continuing education hours of ethics.

  2. Have a preparer tax identification number (PTIN) for 2019

  3. Consent to adhere to specific practice obligations outlined in Subpart B and Section 10.51 of Treasury Department Circular No. 230.

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