Publication 5646 Annual Filing Season Program Participants Continuing Education Requirements - Annual IRS Continuing Education

Sep 26, 2026

Uploaded by Levi

Annual Filing Season Program participants must complete IRS continuing education requirements each year by December 31. This includes the Annual Federal Tax Refresher (AFTR) course and test unless the preparer falls under specific exemption categories. Exempt preparers must hold valid applicable credentials or qualifying designations by December 31. CE credit tables outline AFTR exemptions and required course/test status for various return preparer categories.

LanguageEnglish

CategoryExam

FormatPDF

Pages2

Reading Time5 min

AccessFree to download

Annual CE deadlines

AFTR course and test requirements

AFTR-exempt preparer categories

State-based and organization-based participants

Credentialed and special enrollment categories

Non-exempt preparers requiring AFTR

Annual Filing Season Program Participants Continuing Education Requirements All IRS Continuing Education requirements, including Annual Federal Tax Refresher (AFTR) course and test, must be completed annually by December 31. Preparers exempt from the AFTR course and test must have valid applicable credentials or qualifying designations on December 31. | Return Preparer Categories | Description of preparer category | Annual Federal Tax Refresher (AFTR) Course & Test | Tax Law Update CE Credits | Federal Tax Law CE Credits | Ethics CE Credits | Total CE Credits | | --- | --- | --- | --- | --- | --- | --- | | AFTR Course Exempt Preparers | | | | | | | | State-Based Return Preparer Program Participants | | | | | | | | Oregon Board of Tax Practitioners | Return preparers who are registered with Oregon | Exempt from AFTR Course & Test | 3 | 10 | 2 | 15 | | California Tax Education Council (CTEC) | Return preparers who are registered with CTEC | | | | | | | Maryland State Board of Individual Tax Preparers | Return preparers who are registered with Maryland | | | | | | | Organization-Based Return Preparer Program Participants | | | | | | | | Former IRS Registered Tax Return Preparers (RTRP) | Return preparers who passed the RTRP test | Exempt from AFTR Course & Test | 3 | 10 | 2 | 15 | | IRS Special Enrollment Exam (SEE) Part 1 | Tax preparers who have passed the SEE Part one examination within the past three calendar years; e.g. , for filing season 2023, return preparers must have passed within calendar years 2020, 2021 or 2022. | | | | | | Publication 5646 (5-2022) Catalog Number 93067V Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov) | Return Preparer Categories | Description of preparer category | Annual Federal Tax Refresher (AFTR) Course & Test | Tax Law Update CE Credits | Federal Tax Law CE Credits | Ethics CE Credits | Total CE Credits | | --- | --- | --- | --- | --- | --- | --- | | IRS Volunteer Income Tax Assistance (VITA) volunteer | VITA quality reviewers, instructors and preparers who pass the advanced VITA examination with Active PTINs. See Fact Sheet for additional information. | Exempt from AFTR Course & Test | 3 | 10 | 2 | 15 | | Accreditation Council for Accountancy and Taxation (ACAT) | Return preparers who hold an Accredited Tax Preparer (ATP) or Accredited Business Accountant/ Advisor credential (ABA) . | | | | | | | Credentialed Return Preparers | | | | | | | | Certified Public Accountant (CPA) | A person who is duly qualified to practice as a CPA in any state. | Exempt from AFTR Course & Test
Note: Exempt as long as preparer holds current credential | 3 | 10 | 2 | 15 | | Attorney | A member in good standing of the bar of the highest court of any state. | | | | | | | Enrolled Retirement Plan Agent (ERPA) | A retirement plan professional enrolled to represent clients before the IRS. | | | | | | | Enrolled Agent (EA) | A person enrolled to practice before the IRS with unlimited practice rights. | Exempt from AFTR Course & Test
Note: If an EA opts to take an AFTR course, they will not receive credit toward their EA CE requirements | 3 | 10 | 2 | 15 | | Non-Exempt Return Preparers – AFTR Course is REQUIRED | | | | | | | | --- | --- | --- | --- | --- | --- | --- | | Non-exempt or noncredentialed preparer | All other non-credentialed return preparers who do not meet one of the exempt categories listed above | 6-hour AFTR course and test is required annually | N/A | 10 | 2 | 18 |

FAQs

When must Annual Filing Season Program participants complete IRS continuing education requirements?

All IRS continuing education requirements must be completed annually by December 31.

Which participants are exempt from the Annual Federal Tax Refresher (AFTR) course and test?

Preparers exempt from the AFTR course and test must have valid applicable credentials or qualifying designations on December 31, including categories listed as AFTR Course Exempt Preparers.

What CE requirements apply to non-exempt or noncredentialed return preparers?

For non-exempt or noncredentialed preparers, a 6-hour AFTR course and test is required annually.

Sep 26, 2026

Uploaded by Levi