The Annual Filing Season Program is intended to recognize and encourage unenrolled tax return preparers who voluntarily increase their knowledge and improve their filing season competency through continuing professional education (CPE).
The IRS has released the course outline for the 2023 AFTR course and exam. NATP will have our course available starting June 1, which is the earliest date allowed by the IRS.
Here’s a breakdown of the Annual Filing Season Program for various designations.
| Tax professional | Tax professional with an Annual Filing Season Program Record of Completion | RTRP or other exempt preparer with a valid PTIN, met CPE requirements and consented to the Circular 230 obligations | EA | CPA | |
|---|---|---|---|---|---|
| Will your name be included in the Directory of Federal Tax Return Preparers w/ Credentials & Select Qualifications on www.irs.gov? | No | Yes | Yes | Yes | Yes |
| Will you have representation rights? | You may not correspond with the IRS about tax law on a return you prepared unless your client is present. | Yes, you will have limited representation rights. You can represent your clients before revenue agents, customer service reps, and similar IRS employees if you prepared and signed the return. | Yes, you will have limited representation rights. You can represent clients whose returns you prepared and signed before revenue agents, customer service reps and similar IRS employees. | Yes, you have unlimited representation rights. You can represent your clients on any matters including audits, payment/collection issues and appeals. | Yes, you have unlimited representation rights. You can represent your clients on any matters including audits, payment/collection issues and appeals. |
| Will you be encouraged to remain current with changing tax laws? | Yes | Yes | Yes | Yes | Yes |
| Will you receive the AFSP – Record of Completion that shows clients and potential clients that you are a well-educated tax preparer who is dedicated to your chosen profession? | No | Yes, with a valid PTIN, IRS-approved CPE requirements are met and you consent to Circular 230 obligations | Yes, with a valid PTIN, IRS-approved CPE requirements are met and you consent to Circular 230 obligations | Yes, if you meet the CPE requirements of the program | Yes, if you meet the CPE requirements of the program |
| What are my CPE requirements? | None | 6 hour Annual Federal Tax Refresher and completion of exam 10 hours of federal tax law topics and 2 hours of ethics | 3 hours of federal tax updates, 10 hours of federal tax law topics and 2 hours of ethics | 72 credits, including 6 credits of ethics during an enrollment cycle with a minimum of 16 credits, including 2 credits of ethics per year | Varies. Contact your state board of accountancy for your requirements |
After PTIN renewal season begins in October, a Record of Completion will be generated once you meet all requirements, including renewal of your PTIN for the upcoming year and consent to the Circular 230 obligations.
The Annual Federal Tax Refresher (AFTR) course outline, for preparation of 2022 individual 1040 tax returns, is broken down into three domains:
New tax law/recent updates, including annual inflation and cost of living adjustments, new standard mileage rates, third-party transactions, current status of tax extenders, etc.
General review, including taxability of earnings, Schedule B, C and D, alimony, standard deduction, tax credit eligibility, tax return due dates, etc.
Practices, procedures and professional responsibility, including tax-related identity theft, safeguarding taxpayer data, preparer penalties, e-file requirements, etc.
Our AFTR self-study course and exam is included with Basic, Professional, and Premium membership. The course includes:
- E-book
- Review questions
- Timed 3-hour, 100-question online exam as required by the IRS
The course will be available June 1, and the exam must be successfully completed with a score of 70% or better by midnight local time on Dec. 31, 2022.
If you are someone who prefers live courses, we’ll also be hosting the review course in-person at our Orlando, Atlantic City and Las Vegas Tax Forums and as an online workshop.
About National Association of Tax ProfessionalsThe National Association of Tax Professionals (NATP) is the largest association dedicated to equipping tax professionals with the resources, connections and education they need to provide the highest level of service to their clients. NATP is comprised of over 23,000 leading tax professionals who believe in a superior standard of ethics and exemplify professional excellence. Members rely on NATP to deliver professional connections, content expertise and advocacy that provides them with the support they need to best serve their clients. The organization welcomes all tax professionals in their quest to continually meet the needs of the public, no matter where they are in their careers.
The NATP headquarters is located in Appleton, WI. To learn more, visit www.natptax.com.
Information included in this article is accurate as of the publish date. This post is not reflective of tax law changes or IRS guidance that may have occurred after the date of publishing.