2027 AFSP at a glance
| Item | 2027 program |
|---|---|
| Who it's for | Paid preparers without a CPA, attorney or enrolled agent credential |
| Required? | No, it's voluntary. A PTIN alone lets you prepare returns for pay |
| CE hours (non-exempt) | 18: 6-hour AFTR course and test + 10 federal tax law + 2 ethics |
| CE hours (exempt) | 15: 3 federal tax law updates + 10 federal tax law + 2 ethics |
| CE window | January 1 – December 31, 2026 |
| AFTR test | Timed, one sitting, up to 3 hours; 70% to pass |
| Also required | A 2027 PTIN and consent to Circular 230 duties |
| IRS fee | None. You pay the CE provider for the courses |
Who should do the AFSP
Any paid preparer can prepare returns with just a PTIN. The AFSP is for preparers who want to show clients they keep up with tax law each year, and who want the right to speak for their clients in certain IRS matters.
It's most useful if you're opening your own office. The Record of Completion is something you can show prospective clients, your directory listing gives clients a way to verify you, and limited representation lets you handle an IRS notice on a return you prepared instead of sending the client elsewhere.
CPAs, attorneys and enrolled agents already have unlimited representation rights, so the AFSP adds little for them.
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The 18 hours of continuing education
All hours must come from IRS-approved CE providers, and the provider uploads your completed hours to your PTIN account. The IRS uses those uploads to confirm you've met the requirement, so the name and PTIN you give the provider must match your PTIN record.
- 6 hours: Annual Federal Tax Refresher (AFTR) course, a refresher on the Form 1040 and current tax law, ending with a comprehension test
- 10 hours: other federal tax law topics of your choice
- 2 hours: ethics
The AFTR course and test
The AFTR course runs exactly 6 CE hours and follows an IRS outline of Form 1040 topics. For the 2027 program, providers offer it from June 1 to December 31, 2026.
The test comes at the end of the course. It's timed, taken in one sitting of up to 3 hours, and you need 70% to pass. Each provider sets how many attempts it allows and how the test is given, so check before you buy.
Enrolled agents who take the AFTR course don't get credit toward their EA continuing-education requirement.
Exempt preparers: 15 hours, no AFTR test
Some preparers have already passed a recognized competency test, so they skip the AFTR course and test. They still need 15 hours: 3 hours of federal tax law updates, 10 hours of federal tax law and 2 hours of ethics.
Exempt groups include preparers who passed the former IRS Registered Tax Return Preparer test, preparers registered or licensed in states with their own exam or education program (such as California, Oregon and Maryland), and certain others. The IRS's exemption chart, Publication 5646, lists every group. Confirm you're on it before you skip the AFTR course.
How to get your Record of Completion
The IRS issues the Record of Completion after the PTIN renewal season opens in October, once everything is done:
- 1. Complete your CE hours by December 31, 2026, and make sure each provider uploads them to your PTIN account.
- 2. Renew your PTIN for 2027. It costs $18.75. See PTIN renewal.
- 3. Sign the Circular 230 consent. If you have an online PTIN account, the IRS emails you instructions for signing it. Otherwise you get a letter.
- 4. Download your Record of Completion from the secure mailbox in your PTIN account.
What the AFSP gets you
| PTIN only | PTIN + AFSP Record of Completion | |
|---|---|---|
| Prepare returns for pay | Yes | Yes |
| Listed in the IRS preparer directory | No | Yes |
| Represent clients before the IRS | No, for returns prepared after 2015 | Limited: returns you prepared and signed, before revenue agents, customer service representatives and the Taxpayer Advocate Service |
| Represent in appeals or collections | No | No (that requires an EA, CPA or attorney) |
AFSP for a new tax office
If you're opening an office for the 2027 season, the AFSP fits next to your other year-end deadlines: renew your PTIN, apply for your EFIN, and finish your 18 hours before December 31. Check whether your state adds its own rules in our requirements by state.
The AFSP covers individual returns. If you plan to prepare business returns or handle audits and collections, look at becoming an enrolled agent.
AFSP FAQ
Is the Annual Filing Season Program required?
No. The AFSP is voluntary. You only need a valid PTIN to prepare federal returns for pay; a few states add their own registration or license.
What's the deadline for the 2027 AFSP?
Complete your continuing education by December 31, 2026. For the 2027 program, CE counts if it's taken between January 1 and December 31, 2026.
How much does the AFSP cost?
The IRS charges no program fee. You pay the CE providers for your courses, plus the $18.75 PTIN renewal you'd pay anyway.
Is the AFSP a certification or a license?
No. It's a Record of Completion showing you finished the year's continuing education. It isn't a credential like enrolled agent, CPA or attorney.
Can AFSP participants represent clients?
Yes, with limits: only for returns they prepared and signed, and only before IRS revenue agents, customer service representatives and similar employees, and the Taxpayer Advocate Service. They can't represent in appeals or collections.
Do I have to redo the AFSP every year?
Yes. The Record of Completion is for one filing season. To keep it, complete the CE again each year, renew your PTIN and consent to Circular 230.
What score do I need on the AFTR test?
70%. The test is timed and taken in one sitting of up to three hours. Each CE provider sets how many attempts it allows.
Am I exempt from the AFTR course?
You might be if you've passed another recognized competency test, such as the former IRS Registered Tax Return Preparer test or a state program like California's. Exempt preparers still need 15 CE hours. Check IRS Publication 5646.
Sources
Program rules change; confirm current requirements with the IRS and your providers.