What is the Annual Filing Season Program (AFSP)?
The Annual Filing Season Program (AFSP) is a new voluntary program offered by the IRS that is administered through IRS-approved continuing education (CE) providers like Surgent and is available to all tax professionals.
The benefits and requirements of the AFSP are similar to the former mandatory Registered Tax Return Preparer (RTRP) program, except that the program is completely voluntary and the requirements are generally less difficult and costly for tax preparers. The IRS has decided to implement this new program as an alternative means for tax preparers to distinguish themselves as professionals who meet minimum requirements of proficiency in the tax system.
What's the difference between the RTRP program and the AFSP?
The difference between a Registered Tax Return Preparer (RTRP) certification and the new Annual Filing Season Program (AFSP) record of completion can be confusing. Before the IRS was enjoined against compulsory regulation of tax preparers, the IRS required all tax preparers without other certifications to obtain and maintain the RTRP designation in order to continue preparing tax returns. This requirement was the result of the IRS’s effort to weed out the unscrupulous and incompetent professionals among the industry. However, such efforts were struck down by a D.C. District court as a move that exceeded the scope of the IRS's authority in a ruling that was upheld on appeal. Obtaining an RTRP designation required taking an exam on-location at one of the nationwide Prometric testing centers.
On the other hand, the AFSP is a new accreditation program available to all tax professionals on a voluntary basis. Although tax preparers are not required to obtain the AFSP designation, there are plenty of benefits for doing so. Obtaining an AFSP credential involves a much simpler process than the RTRP designation previously did. Rather than take an exam on-location at a Prometric testing center, non-exempt tax professionals obtaining the AFSP credential must complete an Annual Federal Tax Filing Season Refresher (AFTR) course and an associated timed exam, which can all be done through an IRS-approved provider like Surgent (click here for details). Surgent will automatically upload all course completions to the IRS. Once the tax professional fulfills all of the continuing education requirements, the tax professional will qualify to download/print their record of completion from the IRS using their online PTIN account. The AFSP record of completion is valid for the upcoming filing year; continuing education requirements must be fulfilled each year to earn an updated AFSP record of completion.
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