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AFTR/AFSP 2023: The IRS Annual Filing Season Program 2023-Federal Tax Updates

REASONS WHY YOU SHOULD EARN THE AFSP RECORD OF COMPLETION:

1. CHANGES TO REPRESENTATION RIGHTS– PTIN holders without a professional credential or an AFSP record of completion will not be permitted to represent their clients during an examination by the IRS.
2. PUBLIC RECOGNITION –Participants with an AFSP Record of Completion will be listed publicly on the IRS website to help taxpayers find qualified preparers
3. INCREASED CREDIBILITY – The AFSP Record of Completion will show clients that you’re a true tax professional who is up-to-date with the latest changes in tax law and will help you to differentiate yourself from other preparers

Our 20-hour AFSP includes everything you need to earn your Record of Completion!

This 20-hour AFTR Bundle is available for on-site classes for $599 only. The Bundle includes

• 6 Hours of Refresher course
• 12-hours of Federal Tax Laws
• 2-hour Ethics course

WHY DO WE NEED TO COMPLETE THE AFTR Program?

The AFTR Course aims to recognize the efforts of non-credentialed return preparers who aspire to a higher level of professionalism. Meet the requirements by obtaining 18 hours of continuing education, with the test, and once all testing requirement is done, the candidate needs to consent to at their PTIN screen https://www.irs.gov/tax-professionals/ptin-requirements-for-tax-return-preparers Adherence and consent to duties and restrictions found in subpart B and section 10.51 of Circular 230 to receive an Annual Filing Season Program – Record of Completion from the IRS.

NOTE: AFTR courses and credits are not geared to Enrolled Agents, and no CE credits are offered for those professionals who can already represent clients before the IRS.

The 3-hour uninterrupted test time requires a passing score of 70 points (70 out of 100 Questions) and the deadline for the test is 12/31/2022.  We will post the PTIN for the passing candidates on IRS website but the candidates need to go to PTIN and agree with the term and conditions in the PTIN area to be eligible for listing in the IRS directory.  The candidates will continue to have limited representation rights before limited offices of the IRS with respect to clients whose returns you prepare and sign until December 31, 2022.

See irs.gov for more information.

AFSP Requirements for NON-EXEMPT preparers

Take 18 hours of continuing education including:

• 6-hours of IRS Annual Federal Tax Refresher course that covers filing season issues and tax law updates
• 2-hours of ethics
• 10-hours of Federal Tax Law Topics

EXEMPT PREPARERS can obtain the AFSP – Record of Completion by completing 15 hours of IRS-approved CE, consenting to Circular 230 practice requirements, and obtaining or renewing a valid PTIN for the filing season.

The 15 hours must consist of:

• 3 hours of tax law updates
• 10 hours of federal tax law topics
• 2 hours of ethics

AFSP participants will be included in a public database of return preparers scheduled to launch on the IRS website by January 2023. The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications will include the name, city, state, zip code, and credentials of all attorneys, CPAs, enrolled agents, enrolled retirement plan agents and enrolled actuaries with a valid PTIN, as well as all AFSP – Record of Completion holders.

The AFSP Record of Completion holders will have Limited Representation Rights authorize the tax professional to represent you if, and only if, they prepared and signed the return. They can do this only before IRS revenue agents, customer service representatives, and similar IRS employees. They cannot represent clients whose returns they did not prepare. They could not represent clients regarding appeals or collection issues even if they did prepare the return in question. For returns filed after Dec. 31, 2016, the only tax return preparers with limited representation rights are Annual Filing Season Program Participants.   Other tax return preparers have limited representation rights, but only for returns filed before Jan. 1, 2016.

HOW AND WHEN WILL I GET MY RECORD OF COMPLETION?

If you have an online PTIN account, you will receive an email from TaxPros@ptin.irs.gov with instructions on how to sign the Circular 230 consent and receive your certificate in your secure online mailbox.

If you don’t have an online PTIN account, you will receive a letter with instructions for completing the application process and obtaining your certificate.