PTI Inc.

The premier provider of federal income tax continuing education!

Pennsylvania State
Board of Accountancy
Sponsor No. PX177489

Annual Filing Season Program

The Annual Filing Season Program is a voluntary continuing education program for tax return preparers. Preparers who complete the program receive an Annual Filing Season Program - Record of Completion. The IRS permits anyone with a preparer tax id number (PTIN) to prepare tax returns for compensation, but will not allow all un-enrolled PTIN holders to represent clients before the IRS. An unenrolled tax return preparer must complete the 6-hour IRS Annual Federal Tax Refresher Course (AFTR), along with additional continuing education to receive an AFSP record of completion.

You will meet the requirements of this program by obtaining 18 hours of continuing education. This 18 hours of continuing education must be composed of the following:
  • Six (6) hour Annual Filing Season Tax Refresher (AFTR) course with a knowledge-based comprehension test administered at the end of the course
  • Ten (10) hours of other federal tax law topics and
  • Two (2) hours of ethics
You will receive an Annual Filing Season Program - Record of Completion from the IRS following the successful completion of the requirements.

AFSP participants will also be included in a public database of return preparers. 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.

How to obtain an AFSP - Record of Completion for the 2019 filing season?

  • Take 11 hours of continuing education from an IRS-approved CE provider composed of the following:
    • Six (6) hour Annual Federal Tax Refresher (AFTR) course that covers filing season issues and tax law updates. This course will include a knowledge-based comprehension test administered at the end of the course by the CE provider. (Note: this course is available from Fast Forward Academy through PTI);
    • Three (3) hours of other federal tax law topics; and
    • Two (2) hours of ethics.
  • Obtain a preparer tax identification number (PTIN) for 2019
  • Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular 230.
After PTIN renewal season begins in October 2018, a Record of Completion will be generated to you once all requirements have been met, including renewal of your PTIN for 2019 and consent to the Circular 230 obligations.

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

Preparers exempt from the AFTR course:

The following tax practitioners are exempt from taking the six (6) hour Annual Filing Season Course:
  • Preparers who have passed the Registered Tax Return Preparer (RTRP) test.
  • Preparers who have passed Part I of the Special Enrollment Exam within the two years preceding the upcoming filing season.
  • VITA volunteers: Quality reviewers and instructors with active PTINs.

How and when will I get my Record of Completion?

After PTIN renewal season begins in October 2018, a Record of Completion will be generated to you once all requirements have been met, including renewal of your PTIN for 2019 and consent to the Circular 230 obligations.

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