After PTIN renewal season begins in October 2015, a Record of Completion will be generated to a return preparer once all requirements, including renewal of their PTIN for 2016, have been met. Tax return preparers with online PTIN accounts will receive an email from TaxPro_PTIN@irs.gov with instructions on how to complete the application process and [...]
How do I obtain an Annual Filing Season Program – Record of Completion if I am exempt from the AFTR course?
Those who are exempted from the AFTR course must meet the alternative requirements (15 hours of IRS-approved CE, consent to Circular 230 practice requirements and a valid PTIN for the upcoming filing season) in order to receive an AFSP Record of Completion. Once all requirements are met, the exempted return preparer will automatically be issued [...]
Some unenrolled preparers are exempt from the AFTR course requirement because of their completion of other recognized state or national competency tests. These exempt groups are still required to meet other program requirements, including 15 CE credits (10 Federal Tax Law, 3 Federal Tax Law Updates, and 2 Ethics). Return preparers who can obtain the [...]
Do I need to notify the IRS once I have completed the Annual Filing Season Program’s Continuing Education requirements?
No, following the completion of all Continuing Education requirements, the Tax University will report your completion to the IRS. Return preparers will receive a notice of their potential eligibility for the program. You will be asked to log into your PTIN account for additional information on completing the process. Among the final steps will be a [...]
The course has not been satisfactorily completed until the comprehension test is passed. The Tax University allows 2 re-takes. If you do not pass after the initial try and 2 re-takes please call our customer support number – (434)227-4480 – to reset your re-takes.
The AFTR Course comprehension test will include all tax law topics covered in the AFTR course. The exam will consist of a minimum of 100 questions made up of multiple choice and True/False style questions. Participants will have a maximum of 3 hours to complete the exam. Refer to the test parameters published by the IRS [...]
The Annual Federal Tax Refresher course will cover tax law topics across three domains: New Tax Law/Recent Updates, General Review and Ethics, Practices and Procedures. The IRS will publish course content guidelines annually for IRS-approved CE Providers. It is the responsibility of CE Providers to ensure all course content is covered in the Annual Federal Tax Refresher [...]
Does the IRS administer the comprehension test given at the end of the Annual Federal Tax Refresher Course?
No, the IRS does not administer the comprehension test. IRS-approved Continuing Education Providers offer the Annual Federal Tax Refresher course and are responsible for the development and administration of the comprehension test associated with the AFTR course. The IRS does provide a course outline and test parameters which must be followed by providers.
What are the requirements for obtaining an Annual Filing Season Program – Record of Completion for 2015?
In general, to obtain an Annual Filing Season Program – Record of Completion a return preparer must obtain 18 hours of continuing education from an IRS-approved CE Provider. The hours must include a 6 credit hour Annual Federal Tax Refresher (AFTR) course that covers filing season issues and tax law updates. The AFTR course must [...]