Annual Filing Season Program CE Requirements
Unenrolled tax preparers are required to complete continuing education each year in order to be eligible for the IRS Annual Filing Season Program – Record of Completion. Continuing education courses must be completed by December 31 of the year prior to the filing season for which the Record of Completion will be valid. For example, continuing education for the 2025 Annual Filing Season Program (filing January 1 to April 15, 2025) must be completed by December 31, 2024.
Continuing education requirements are as follows:
- PTIN holders who are required to complete the AFTR course:
- 6 hour Annual Federal Tax Refresher (AFTR) course
- 10 hours Federal Tax Law
- 2 hours Ethics
- PTIN holders who are exempt* from the AFTR course:
- 3 hours Federal Tax Updates
- 10 hours Federal Tax Law
- 2 hours Ethics
*Am I Exempt from the AFTR Course?
The following preparers are exempt from the AFTR requirement:- Anyone who passed the Registered Tax Return Preparer (RTRP) test administered by the IRS between November 2011 and January 2013
- Return preparers who are active registrants of the Oregon Board of Tax Practitioners, California Tax Education Council (CTEC), and/or Maryland State Board of Individual Tax Preparers
- SEE Part I: Tax preparers who have passed the IRS Special Enrollment Exam Part I within the past three years
- VITA/TCE volunteers: Quality reviewers, instructors, and return preparers 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
