[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-394699-105":3,"detail-sidebar-cat-0-en-105":81,"doc-detail-394699-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","publication-5227-annual-filing-season-program","Publication 5227 - Annual Filing Season Program","","Publication 5227 (Rev. 6-2026) explains the IRS Annual Filing Season Program, a voluntary recognition program for tax return preparers generally not attorneys, CPAs, or enrolled agents. It outlines limited representation rules, how to enroll and participate, continuing education planning and timing, PTIN consent duties, and possible consequences for noncompliance. It also details continuing education hour requirements (15 or 18), approved course categories, and the role of enrolled agents and Circular 230 practice standards.",{"@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/publication-5227-annual-filing-season-program/394699/",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/publication-5227-annual-filing-season-program/394699.png","ImageObject",300,407,{"name":42,"@type":43},"jay","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-11-01","2026-09-26",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",7,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"Who can participate in the Annual Filing Season Program?","Question",{"text":63,"@type":64},"Tax return preparers generally not attorneys, certified public accountants (CPAs), or enrolled agents can participate. The IRS issues a Record of Completion after the required continuing education is completed for the specific tax year.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"What continuing education is required, and how do I know if I need 15 or 18 hours?",{"text":68,"@type":64},"A preparer needs either 15 or 18 hours of continuing education depending on specific eligibility factors. The document lists categories for 15 hours and states that all others need 18 hours annually.",{"name":70,"@type":61,"acceptedAnswer":71},"What courses must be completed for the required hours?",{"text":72,"@type":64},"For 15 hours, courses include 10 hours Federal Tax Law, 3 hours Federal Tax Law Updates, and 2 hours Ethics. For 18 hours, courses include 10 hours Federal Tax Law, 6 hours Annual Federal Tax Refresher, and 2 hours Ethics.","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},394699,1790648604,{"code":4,"msg":82,"data":83},"success",[84,88,92,95,100,105,109,114,119,122,126],{"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":55,"doc_module":4,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},"Healthcare",40,"healthcare",{"id":110,"doc_module":4,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},8,"Research & Report",30,"research-report",{"id":115,"doc_module":4,"doc_module_name":25,"category_name":116,"show_sort_weight":117,"slug":118},9,"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":26,"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":96,"preview_page_count":4},3985747858866,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","not to represent clients before the IRS (except in regard to returns they prepared before January 1, 2016) .  \nParticipants in the Annual Filing Season Program will have limited representation rights, meaning they can represent clients whose returns they prepared and signed, but only involving initial audits, customer service mattersand before the Taxpayer Advocate Service.(To have limited representation rights for any return or claim for refund prepared and signed after December 31, 2015, return preparers must participate in the Annual Filing Season Program both in the year of return preparation and the year of representation.)  \nDid you know?  \nThe IRS administers the enrolled agent program for tax return preparers who are not attorneys or CPAs, but desire unlimited representation rights.  \nFor information on becoming an enrolled agent, [visit](visit www.irs.gov/Tax-Professionals/)[ ](visit www.irs.gov/Tax-Professionals/)[www.irs.gov/Tax-Professionals/](visit www.irs.gov/Tax-Professionals/)[ ](visit www.irs.gov/Tax-Professionals/)[Enrolled-Agents](Enrolled-Agents), or see Publication 4693-A, A Guide to the Enrolled Agent Program.  \nAlso, it’s easy to stay in the know about paid tax return preparer issues. The IRS’ website ([www.irs.gov](www.irs.gov)) is a great informational resource. You may want to try these search options:  \n• Enrolled agent  \n• Tax professionals  \n• Special enrollment examination  \n• Continuing education  \n• PTIN  \nYou may also want to subscribe to IRS’ e-News for Tax Professionals or check us out on social media:  \n• [www.facebook.com/IRStaxpros](www.facebook.com/IRStaxpros)  \n• [www.twitter.com/IRStaxpros](www.twitter.com/IRStaxpros)  \nPublic Directory of Federal Tax Return Preparers with Credentials and Select Qualifications  \nThe IRS has a searchable, public directory on [IRS.gov](IRS.gov) which includes the name, city, state, zip code, and credentials of all attorneys, CPAs, enrolled agents, enrolled retirement plan agents, and enrolled actuaries with valid PTINs. The directory also includes return preparers who have received an Annual Filing Season Program – Record of Completion.  \nAbout Circular 230  \nCircular 230 is the abbreviated name by which Treasury Department regulations governing practice before the IRS are known. Circular 230 sets forth the rules under which enrolled agents and other tax professionals must comply. View [Circular 230 at](Circular 230 at www.irs.gov/taxpros)[ ](Circular 230 at www.irs.gov/taxpros)[www.irs.gov/taxpros](Circular 230 at www.irs.gov/taxpros).  \nPublication 5227 (Rev. 6-2026) Catalog Number 68114T Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \nAnnual Filing Season Program  \nA Guide to the Annual Filing Season Program  \nWhat is the Annual Filing Season Program?  \nThis voluntary program recognizes the efforts of tax return preparers who are generally not attorneys, certified public accountants (CPAs), or enrolled agents. The IRS issues an Annual Filing Season Program Record of Completion to return preparers who obtain a certain number of continuing education hours in preparation for a specific tax year. Learn more at www.irs.gov/Tax-Professionals/Annual-Filing-Season-Program.  \nHow to Participate in the Annual Filing Season Program  \nA prospective participant must plan ahead and obtain the necessary continuing education before the beginning of the year they want to participate. For example, to receive a Record of Completion for filing season 2027, all continuing education must be finished by December 31, 2026.  \nParticipants must also have an active Preparer Tax Identification Number (PTIN) for the year of participation. And they are required to consent to the following statement:  \nI agree to abide by the duties and restrictions relating to practice before the IRS in subpart B and section 10.51 of Treasury Department Circular No. 230 for the entire period covered by the Record of Completion.  \nI understand that failing to comply ","cbCaijub7DemrtOi","https://ap.wps.com/l/cbCaijub7DemrtOi","pdf",1629247,"English","# About the Annual Filing Season Program\n## What is the Annual Filing Season Program?\n## How to Participate in the Annual Filing Season Program\n## How Much Continuing Education is Required?\n## What Types of Continuing Education are Required?\n## What is the Annual Federal Tax Refresher Course?","[{\"question\":\"Who can participate in the Annual Filing Season Program?\",\"answer\":\"Tax return preparers generally not attorneys, certified public accountants (CPAs), or enrolled agents can participate. The IRS issues a Record of Completion after the required continuing education is completed for the specific tax year.\"},{\"question\":\"What continuing education is required, and how do I know if I need 15 or 18 hours?\",\"answer\":\"A preparer needs either 15 or 18 hours of continuing education depending on specific eligibility factors. The document lists categories for 15 hours and states that all others need 18 hours annually.\"},{\"question\":\"What courses must be completed for the required hours?\",\"answer\":\"For 15 hours, courses include 10 hours Federal Tax Law, 3 hours Federal Tax Law Updates, and 2 hours Ethics. For 18 hours, courses include 10 hours Federal Tax Law, 6 hours Annual Federal Tax Refresher, and 2 hours Ethics.\"}]","Publication 5227 - Annual Filing Season Program | PDF",1790410426]