[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-394923-105":3,"detail-sidebar-cat-0-en-105":81,"doc-detail-394923-en":130},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","afsp-annual-filing-season-program-irs-approved-continuing-education-providers-qa","AFSP Annual Filing Season Program - IRS Approved Continuing Education Providers Q&A","","Information for IRS Approved Continuing Education Providers explaining the Annual Filing Season Program (AFSP) and how to meet the AFSP requirements for a Record of Completion. Covers key steps for PTIN renewal timing, completion deadlines for the AFTR course/test by 12/31/14, and CE pro-rating for 2015 based on the program start date. Details who is exempt from the AFTR course/test, how those exemptions are submitted, and what it enables for limited IRS representation and listing in the Preparer Directory. Also clarifies responsibilities for CE Providers not participating in the AFTR course.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/exam/","Exam",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/afsp-annual-filing-season-program-irs-approved-continuing-education-providers-qa/394923/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/afsp-annual-filing-season-program-irs-approved-continuing-education-providers-qa/394923.png","ImageObject",300,407,{"name":42,"@type":43},"Muffet","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-11-08","2026-09-26",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",9,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What are the three requirements for an AFSP – Record of Completion for 2015?","Question",{"text":63,"@type":64},"Providers must meet PTIN renewal timing for 2015, ensure the AFTR course/test is completed by 12/31/14 for 2015 completion, and complete the required continuing education (CE) for the AFSP period.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"When must PTIN renewal for 2015 occur?",{"text":68,"@type":64},"PTIN for 2015 renewal must take place between mid-October when the PTIN system opens and April 15, 2015. New preparers can obtain a 2015 PTIN beginning when renewals open in mid-October.",{"name":70,"@type":61,"acceptedAnswer":71},"Who can be exempt from the AFTR course/test for AFSP Record of Completion?",{"text":72,"@type":64},"Exemptions include certain Oregon Board Licensed Tax Preparers and Licensed Tax Consultants, California CTEC-registered CRTPs, specific Maryland testing passers by 12/31/14, ACAT credentials (ABA/ATP), qualifying VITA volunteers, those who passed SEE Part 1 in 2013/2014, and those who passed the RTRP test, provided required data/designations are in place by 12/31/14.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},394923,1790509843,{"code":4,"msg":82,"data":83},"success",[84,88,92,95,100,105,110,115,119,122,126],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":93,"slug":94},70,"exam",{"id":96,"doc_module":4,"doc_module_name":25,"category_name":97,"show_sort_weight":98,"slug":99},5,"Comic",60,"comic",{"id":101,"doc_module":4,"doc_module_name":25,"category_name":102,"show_sort_weight":103,"slug":104},6,"Technology",50,"technology",{"id":106,"doc_module":4,"doc_module_name":25,"category_name":107,"show_sort_weight":108,"slug":109},7,"Healthcare",40,"healthcare",{"id":111,"doc_module":4,"doc_module_name":25,"category_name":112,"show_sort_weight":113,"slug":114},8,"Research & Report",30,"research-report",{"id":55,"doc_module":4,"doc_module_name":25,"category_name":116,"show_sort_weight":117,"slug":118},"Religion & Spirituality",20,"religion-spirituality",{"id":117,"doc_module":4,"doc_module_name":25,"category_name":120,"show_sort_weight":117,"slug":121},"World Cup","world-cup",{"id":123,"doc_module":4,"doc_module_name":25,"category_name":124,"show_sort_weight":123,"slug":125},10,"Lifestyle","lifestyle",{"id":127,"doc_module":4,"doc_module_name":25,"category_name":128,"show_sort_weight":96,"slug":129},19,"General","general",{"code":4,"msg":82,"data":131},{"doc_id":79,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":4,"category_id":33,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":111,"language":139,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":12,"update_tm":143,"read_time":117,"preview_page_count":4},962090768927,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","Information for IRS Approved Continuing Education Providers Provided via question and answer conference calls held August 5, 6, 7, 12, 13, 14, 2014  \nOverview of Annual Filing Season Program (AFSP)  \nThree requirements for the AFSP – Record of Completion  \n1. PTIN for 2015-Renewal must take place between mid-Oct when PTIN system opens and April 15, 2015. New preparers can get a PTIN for 2015 beginning when renewals open in mid-Oct. They will be required to choose 2014 or 2015 for their new PTIN. If a preparer does not have a PTIN when they take your AFTR course, you may obtain the PTIN and submit the course later.  \n2. AFTR course/test-Must be completed by 12/31/14 for an AFSP – Record of Completion for 2015. In addition to CPAs, Attorneys, and EAs, those exempt from the AFTR course/test are below. Anyone can take the AFTR course, however, because of the high level of knowledge required of Enrolled Agents (EAs), this lower level “refresher” course will not be allowed for IRS credit for Enrolled Agents.  \n• Oregon Board Licensed Tax Preparers (LTPs) and Licensed Tax Consultants (LTCs)  \n• CRTPs registered with CTEC in California  \n• New – Maryland will roll out their preparer testing in October of  \n2014. Those unenrolled preparers who pass the test by 12/31/14 will be exempt from the AFTR course/test.  \n• Accredited Business Accountant (ABA) and Accredited Tax Preparer (ATP) credentials issued by the Accreditation Council for Accountancy and Taxation (ACAT)  \n• VITA volunteers who complete continuing education and the required volunteer hours (note: those who volunteered last year and met CE requirements will receive exemption for 2015. If they volunteer and meet CE requirements in 2015, they will be exempt for the 2016 AFTR course/test) .  \n• Those who passed the Special Enrollment Exam (SEE), Part 1 , in 2013 or 2014.  \n• Those who passed the RTRP test. Some questions we received were around the RTRP designation – as said in prior quarterly provider calls, because of the Loving lawsuit, the designation is not recognized by the IRS. We would expect these preparers to opt into the AFSP – Record of Completion right away since they are exempt from the refresher course. New: An RTRP will be exempt  \nfrom the AFTR course as long as the AFSP program is in place since passing the RTRP test was intended to provide a life-time designation.  \no This data will be submitted by the states/agencies where registration and requirements take place. For instance, CTEC for CA; OR Board for OR; ACAT will provide ABA and ATP, internal IRS SPEC will provide VITA data; Prometric will supply SEE, part 1. New: these designations must bein place by 12/31/14 in order to qualify for the AFTR course exemption.  \no Again, this only exempts these preparers from the AFTR course, not from the CE, which is the third element of the AFSP.  \n3. Continuing Education – CE is pro-rated for 2015 AFSP since we got a late start and the program wasn’t announced until July 2014. For this year, CE covers the period July 1 – Dec 31, 2014. In future years, the annual requirement for the full year is listed in the chart.  \nNote: this is a voluntary program and tax return preparers only need a valid PTIN for 2015 in order to prepare tax returns for compensation.  \n• CE and AFTR course requirements for AFSP must be complete by 12/31/14 (12/31 each year), but the PTIN could potentially be renewed later. In order to get the AFSP – Record of Completion timely for the filing season and to have the preparer’s name displayed in the Preparer Directory of those preparers with credentials and select qualifications on [irs.gov](irs.gov) starting 1/1/15, ALL requirements must be complete.  \n• Incentives for unenrolled return preparers to participate in the AFSP – Record of Completion:  \no Preparer would be listed on the Preparer Directory where taxpayers can go to validate their preparer’s credentials and qualifications.  \no In 2016 (see Rev Proc 2014-42), only those preparers with cred","cbCaicFmGpAyLvY4","https://ap.wps.com/l/cbCaicFmGpAyLvY4","pdf",110882,"English","# Overview of Annual Filing Season Program (AFSP)\n## Three requirements for the AFSP – Record of Completion\n## AFTR Course","[{\"question\":\"What are the three requirements for an AFSP – Record of Completion for 2015?\",\"answer\":\"Providers must meet PTIN renewal timing for 2015, ensure the AFTR course/test is completed by 12/31/14 for 2015 completion, and complete the required continuing education (CE) for the AFSP period.\"},{\"question\":\"When must PTIN renewal for 2015 occur?\",\"answer\":\"PTIN for 2015 renewal must take place between mid-October when the PTIN system opens and April 15, 2015. New preparers can obtain a 2015 PTIN beginning when renewals open in mid-October.\"},{\"question\":\"Who can be exempt from the AFTR course/test for AFSP Record of Completion?\",\"answer\":\"Exemptions include certain Oregon Board Licensed Tax Preparers and Licensed Tax Consultants, California CTEC-registered CRTPs, specific Maryland testing passers by 12/31/14, ACAT credentials (ABA/ATP), qualifying VITA volunteers, those who passed SEE Part 1 in 2013/2014, and those who passed the RTRP test, provided required data/designations are in place by 12/31/14.\"}]","AFSP Annual Filing Season Program - IRS Approved Continuing Education Providers Q&A | PDF",1790414488]