Annual Filing Season Program CE Plans
Annual Filing Season Program Window | June 1 – December 31
AFSP CE Plans to receive a certificate of completion for 2024 / 2025 Tax Season
Annual Filing Season Program
The Annual Filing Season Program is a voluntary program designed to encourage non-credentialed tax return preparers to participate in continuing education (CE) courses. The AFSP is a voluntary program that allows non-credentialed return preparers to demonstrate completion of basic 1040 filing season tax preparation and other tax law training through continuing education. Return preparers who complete the requirements for the Annual Filing Season Program will be issued a Record of Completion that they can display and use to differentiate themselves in the marketplace if desired.
There are three steps to receiving a certificate of completion.
- Complete the required CE courses from June 1 to December 31, 2024.
- Obtain or renew your PTIN for the upcoming tax year.
- The final step will be a required consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.
AFSP CE Plans
Note - 2024 Plans are Not Available Until After June 1st 2023. This is an IRS Rule.
Non-Exempt AFSP 18 CE Plan
For non-credentialed tax return preparers-
Earn 18 IRS Approved AFSP CE credits for one fee (the listed plan fee). There are no hidden or recurring fees!
-
This plan includes ALL of the required CE courses for non-exempt AFSP participants.
-
All AFSP CE courses in this CE plan are approved by the IRS.
-
On Demand Courses. Access Until December 31st
-
Start taking courses immediately after purchase.
-
All course completions will be reported to the IRS.
-
To purchase this CE Plan and create an account, click the "Add to Cart" button below.
Exempt AFSP 15 CE Plan
For credentialed tax return preparers-
Earn 15 IRS Approved CE credits for one low fee. There are no hidden or recurring fees!
-
This plan includes ALL of the required CE courses for exempt AFSP participants.
-
All AFSP CE courses in this CE plan are approved by the IRS.
-
On Demand Courses. Access Until December 31st
-
Start taking courses immediately after purchase.
-
All course completions will be reported to the IRS.
-
To purchase this CE Plan and create an account, click the "Add to Cart" button below.
IRS-Approved CE Provider
CPE365 is an IRS-Approved CE Sponsor. All courses are approved by the IRS and we report all CE course completions to the IRS.
CPE365 is an Approved IRS Continuing Education Provider Status for 2024.
CPE365 has AFSP CE courses that are approved by the IRS and fulfill the CE education requirements. CPE365 will report all completed CE courses to the IRS.
Non-Exempt AFSP Preparers
CE Requirements
Exempt AFSP Tax Preparers
CE Requirements
Non-Exempt AFSP tax prepares must need to take the 6 hour AFTR course. AFSP preparers that are non-exempt must earn 18 CE and take the following CE courses:
- 6 CE AFTR course
- 10 CE Federal Tax Law course
- 2 CE Ethics course
Exempt AFSP tax prepares do not need to take the 6 hour AFTR course. Exempt AFSP tax prepares must earn 15 CE and take the following CE courses:
- 3 CE Federal Tax Update course
- 10 CE Federal Tax Law course
- 2 CE Ethics course
The following are classified as exempt by the IRS:
- Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013
- Established state-based return preparer program participants currently with testing requirements: Return preparers who are active registrants of the Oregon Board of Tax Practitioners, California Tax Education Council, and/or Maryland State Board of Individual Tax Preparers.
- SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past two years
- VITA volunteers: Quality reviewers and instructors with active PTINs
- Other accredited tax-focused credential-holders: The Accreditation Council for Accountancy and Taxation’s Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs
Frequently asked questions
Yes. Our company is an IRS approved CE provider. Information about our approval can be found on the IRS CE Prodiver Systems – click here
Yes. All AFSP CE courses are approved by the IRS and are registered in the CE system. Each participant will be required to complete a pop-up form with your name and PTIN.
Yes. All AFSP CE courses are self-study courses. You are required to read the course reading material and pass an exam at the end of the course to receive a certificate of completion.
The AFTR (Annual Federal Tax Refresher) course is a unique course. This course requires reading the course material BUT you must pass a 100 question, timed exam. You will only get 6 attempts to pass this exam. Each exam attempt will have different questions and you cannot print out the exam questions ahead of time. Finally, the exam MUST be completed in one three-hour sitting. Sorry, IRS rules are no saving the exam and resuming it at a later time.
All other CE courses are online self-study courses. These courses require reading the course material and passing an online exam. You can download and print the exam questions and have them in front of you while reviewing the course material. You will also get unlimited attempts to pass the course exams.
CPE365 reports course completions to the IRS every Monday for courses that have been complete in the past 7 days. For CPE365 to report course completions, you MUST complete the pop-up with your name (as it is listed with the IRS) and your PTIN. You can also call our customer support.
Yes. Both CE Plans include a 2 CE AFSP Ethics course.
No. You just pay the one-time CE Plan fee. All materials that are required to earn AFSP CE credits are included for that one fee. Finally, services such as reporting CE courses to the IRS is included in the one-time plan fee.
Contact CPE365 pre-sales customer representatives for any additional questions that you may have related to CPE Plans, Approvals or Earning CPE credits on the CPE365 site.