Quick Fix: To snag your AFSP Record of Completion for 2026, knock out 18 hours of IRS-approved CE by December 31, 2025. That’s the 6-hour AFTR course plus 10 hours of federal tax law. Don’t forget the ethics requirement (2 hours) and keep your PTIN active. Oh, and you’ll need to consent to Circular 230 obligations.
What’s Happening
The IRS’s Annual Filing Season Program (AFSP) isn’t a license—it’s a voluntary nod to higher professional standards for unenrolled tax preparers. Think of it as a credibility boost. You’ll get limited representation rights and a shiny “Record of Completion” for the next filing season. The catch? Eighteen hours of continuing ed, including a mandatory 6-hour AFTR course with a 100-question timed exam. Pass that, and you’re in. Fail to meet the requirements? No Record of Completion for you. Honestly, this is the best way for non-licensed preparers to show clients they’re serious about staying sharp.
Step-by-Step Solution
- Confirm Eligibility: First things first—make sure your Preparer Tax Identification Number (PTIN) is active. If it’s expired or missing, head to the IRS PTIN System to register or renew. (Yes, there’s a fee, and no, it’s not refundable.)
- Choose an IRS-Approved CE Provider: Not all CE courses are created equal. Stick to providers on the IRS-approved list. Surgent, The Tax College, and Kaplan are solid picks for 2026-compliant courses.
- Complete Required Courses: Here’s the breakdown:
- 6-hour AFTR course with exam (non-negotiable for most preparers)
- 10 hours of federal tax law topics
- 2 hours of ethics
- Pass the AFTR Exam: The AFTR isn’t a walk in the park. It’s a 100-question, timed test, and you’ll need at least 70% to pass. You get three tries; bomb all three, and you’re back to square one—retaking the full course.
- Consent to Circular 230: Before you can finish, you’ll need to agree to the rules in Circular 230, Subpart B §10.51. That means playing by the IRS’s due diligence and confidentiality rules.
- Submit Completion to IRS: Here’s the good news: your CE provider handles the heavy lifting. They’ll report your completion to the IRS by January 31, 2026. No extra paperwork for you.
- Download Your Record: Once the IRS processes your completion, log into your PTIN account. Under “My Account,” you’ll find your Record of Completion. Download it, print it, or save a PDF—just keep it handy for clients and employers.
If This Didn’t Work
So your CE isn’t showing up in your PTIN account by February 1, 2026? Don’t panic—yet. Here’s where to start:
- Contact Your Provider: Reach out to your CE provider and confirm they submitted your hours. They’re supposed to report by January 31, so if it’s missing, that’s likely the issue.
- Check for Errors: Typos in your name or PTIN can derail your submission. Double-check that everything matches exactly with your CE provider’s records.
- File Form 8498 Manually: If all else fails, you can submit Form 8498 with proof of completion to the IRS Return Preparer Office. This is your last-resort option, so try the other steps first.
Prevention Tips
Procrastination is the enemy of AFSP success. Here’s how to stay ahead of the game:
- Book Early: AFTR courses fill up fast in December. Lock in your spot by October to avoid the last-minute rush.
- Track Deadlines:
Task Deadline Notes Complete CE courses December 31, 2025 All 18 hours must be done by year-end for 2026 recognition. AFTR exam attempts 3 attempts max Three strikes and you’re out—retake the full course. IRS reporting January 31, 2026 Providers must submit completions by this date. - Save Records: Hold onto your Certificate of Completion and exam results for at least four years. The IRS might ask for them during an audit.
- Update PTIN Annually: Even if your PTIN is active, renew it by December 31 every year. Let it lapse, and you’re starting from scratch.
One more thing: The AFSP is voluntary. It doesn’t replace a license. Only Enrolled Agents (EAs), CPAs, and attorneys can represent clients without limits. The AFSP? That’s limited rights territory, per IRS Circular 230.
