AFSP (Annual Filing Season Program)

Each year, a participant takes continuing education from IRS-approved providers. The education covers 2 hours of ethics, 10 hours of federal tax law and the 6-hour Annual Federal Tax Refresher course. A participant also needs a PTIN for the year. They must agree to follow parts of Circular 230, the Treasury rules for practice before the IRS.

The IRS then issues a Record of Completion and lists the preparer in its public directory. The record covers returns prepared and signed from January 1, or from its issue date if later, through December 31.

The record brings limited rights to represent clients. A holder can represent a client in an IRS examination of a return they prepared and signed. They need a record for the year they prepared it and for the year of the exam. They can deal with revenue agents (who examine returns), customer service staff and the Taxpayer Advocate Service. They cannot appear before appeals officers, revenue officers (who collect unpaid tax) or IRS Counsel.

The record shows completed education, and the IRS does not treat it as a credential. A holder may not describe it as certified, enrolled or licensed, or suggest that the IRS endorses them.