Our 18-Hour Non-Exempt AFSP Package meets the IRS's education requirements and helps tax preparers stay current on the latest tax laws and prepare for the Annual Filing Season Program (AFSP). The package includes the 6-hour Annual Federal Tax Refresher (AFTR) course taught by Dr. Bart Basi, Roman Basi, and Lacie Henson. It offers a comprehensive curriculum covering new tax laws, ethical standards, and advanced tax preparation techniques, ensuring tax professionals are well-prepared to tackle the upcoming tax season and will count towards your IRS Record of Completion.
Course Titles Included in This Package
- 2024 Annual Federal Tax Refresher Course (6 Credit Hours of AFTR)
- 2024 Ethics Circular 230 (2 Credit Hours of Ethics)
- 2024 Real Estate Tax Laws and Rental Property Rules Part 1 (2 Credit Hours of Federal Tax Law)
- 2024 Real Estate Tax Laws and Rental Property Rules Part 2 (2 Credit Hours of Federal Tax Law)
- 2024 My Client Has Not Filed a Tax Return in Years, Now What? (2 Credit Hours of Federal Tax Law)
- 2024 Estate & Succession Tax Laws (2 Credit Hours of Federal Tax Law)
- 2024 IRS Dispute Resolution & Installment Agreements (2 Credit Hours of Federal Tax Law)
Course Descriptions
- 2024 Ethics Circular 230
This course covers Circular 230, which outlines the ethical responsibilities, obligations, and penalties for tax preparers. The course includes real-life case examples to help you understand the material.
- 2024 Annual Federal Tax Refresher
This course covers all significant changes to federal tax law since the last filing season. The course includes a review of the tax code and a discussion of new tax laws and regulations.
- 2024 My Client Has Not Filed a Tax Return in Years, Now What?
This course addresses the challenges of dealing with clients who have delinquent tax filings. It offers strategies for managing such scenarios, focusing on compliance and minimizing legal risks.
- 2024 IRS Dispute Resolution & Installment Agreements
You will learn to master negotiation tactics to understand the nuances of installment plans and compromise offers. This course will equip you with the knowledge and tools to navigate complex tax scenarios effectively.
- 2024 Real Estate Tax Laws and Rental Property Part 1
This course will explain how to leverage the tax advantage for your client's real estate investments and help you understand the tax benefits and critical strategies for maximizing real estate and rental property returns.
- 2024 Real Estate Tax Laws and Rental Property Part 2
This course focuses on home office deductions, depreciation, real estate professional status, comparing the Tax Court Method and IRS Method for rental properties, and more.
- 2024 Estate and Succession Tax Laws
Explore vital strategies and considerations to optimize financial outcomes for clients, covering topics such as wills, trusts, inheritance laws, and tax implications.
The learning objectives of this package are:
- Stay updated on the latest tax laws and regulations
- Understand ethical tax practice and Circular 230
- Master IRS dispute resolution, installment agreements, and offers in compromise
- Optimize financial outcomes in estate planning and succession planning
- Develop strategies for handling non-filers and complex tax situations
Benefits of Taking This Course
- Earn 18 hours of IRS-approved continuing education credits.
- Stay up to date on the latest tax laws and regulations.
- Learn from experienced tax professionals.
- Gain the knowledge and skills to prepare accurate and timely tax returns.
- Improve your chances of success as a tax preparer.
*Note: the AFTR course requires a 100-question exam with a passing score of 70%. You must complete the Exam in one continuous sitting with a 3-hour time limit.
To receive AFTR credit in your PTIN account, you must complete the AFTR course and Exam in their entirety by December 31st, 2024.
- This AFTR Course meets the 6-CE hour, 300 minutes.
- You can see the entire AFTR Course Outline HERE or here: IRS.gov/taxpros/ce.
- Program completion (AFTR Course & Test) is required by December 31st, 2024.
- To pass this course, you must get a passing score of 70% or higher. You will have three hours to complete the test in one sitting. You will have up to 6 attempts to pass the 100-question test. The timed test (3 consecutive hours) can be taken after watching all six videos, clicking the Continue button, and certifying that you have completed each video.
- EAs cannot receive credit for the AFTR Course.
- Participants must consent to Circular 230 duties and restrictions to receive the IRS's Annual Filing Season Program Record of Completion.
- Other required CE for the Annual Filing Season Program participation are HERE.
- To learn more about the IRS Annual Filing Season Program, click HERE.
- Your name will be included in the Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, which will be available in January.
- You will have limited representation rights for returns you prepare and sign.
- You will be encouraged to remain current with changing tax laws.
- You will receive the AFSP—Record of Completion, which shows clients and potential clients that you are a well-educated tax preparer who is dedicated to your chosen profession.
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The benefits for Annual Filing Season Program (AFSP) participants are:
- Your name is listed in the Federal Tax Return Preparers Directory on the IRS website with your Credentials and Select Qualifications, updated and available every January.
- You will have certain representation rights for the tax returns you prepare and sign.
- You are dedicated to remaining current with changing tax laws.
- You will receive the AFSP – Record of Completion that proves to your current and potential clients that you are a well-educated tax preparer who understands and implements the tax law updates that occur each year.
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By choosing My Tax Courses Online for your IRS-approved Continuing Education, you are:
- You can access courses taught by top tax professionals, including Dr. Bart Basi, Roman Basi, Laci Henson, Doug Stives, and more.
- IRS-approved courses are updated each year, and new courses are continually added.
- On-demand videos and materials to access
- Fast reporting – We pride ourselves on submitting your approved CE credits directly to the IRS within 7 days.
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How do I participate in the Annual Filing Season Program (AFSP)
The Annual Filing Season Program (AFSP) recognizes non-credentialed tax return preparers who are looking to enhance their professionalism. To qualify, follow these steps:
- Continuing Education: Complete 18 hours of IRS-approved continuing education, including a six-hour federal tax law refresher course with a test. If you're exempt, complete 15 hours, including 3 hours of federal tax law updates.
- PTIN Renewal: Renew your Preparer Tax Identification Number (PTIN) for the next year.
- Consent to Circular 230: Agree to follow the rules in Circular 230.
Once you finish these steps, you'll get an "Annual Filing Season Program – Record of Completion" from the IRS.
CLICK HERE to see the IRS FAQ for further details.
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Do you need 15 hours (Exempt) or 18 hours (Non-Exempt) of Continuing Education?
Most people need 18 hours, which is Non-Exempt. You're Exempt if you fall under one of these top categories:
- Passed the Registered Tax Return Preparer Test between November 2011 and January 2013.
- Are in a state-based program with testing requirements (like Oregon, California, or Maryland).
- Passed SEE (Special Enrollment Exam) Part I in the last three years.
To see the complete list of exemptions, review the following IRS document. CLICK HERE.
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Here's a step-by-step guide to get an AFSP Record of Completion.
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Education Requirement: Complete 18 hours of continuing education from IRS-approved CE Providers, such as My Tax Courses Online, and includes the following requirements:
- Take a 6-hour Annual Federal Tax Refresher (AFTR) course from an IRS-approved provider like My Tax Courses Online. Pass the course's test.
- Complete 10 hours of additional training on federal tax law topics.
- Complete 2 hours of Ethics.
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Education Requirement: Exempt participants must complete 15 hours of continuing education from IRS-approved CE Providers, such as My Tax Courses Online, which includes the following requirements:
- Pass the 3-hour federal tax law update course.
- Complete 10 hours of extra training on federal tax law topics.
- Complete 2 hours of ethics training.
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Active PTIN: Make sure to renew your Preparer Tax Identification Number (PTIN).
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Compliance Consent: Agree to follow the rules in Circular 230.
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When and how will you receive your Record of Completion?
Your Record of Completion is issued to you once all requirements are completed, which includes renewing your Preparer Tax Identification Number (PTIN) for the upcoming year and agreeing to the rules in Circular 230.
- If you have an online PTIN account, you will receive an email from taxpros@ptin.irs.gov with instructions on how to sign the Circular 230 consent and access your certificate.
- If you need an online PTIN account, you will receive a letter with instructions on completing the application process and obtaining your certificate.
