PTIN COURSES INTERNATIONAL IS PROUD TO BE ABLE TO PRESENT THE ANNUAL FEDERAL TAX REFRESHER COURSE FOR ALL ANNUAL FILING SEASON PARTCIPANTS. THE COURSE WILL BE AVAILABLE UNTIL DECEMBER 31, 2022 !!
The Annual Federal Tax Refresher (AFTR) course is a six hour online course accompanied by a 100 question, timed knowledge-based comprehension test. The AFTR is required to obtain your record of completion to participate in the Annual Filing Season Program for the upcoming 2023 tax return filing season.
BENEFITS TO BECOMING AN
ANNUAL FILING SEASON PROGRAM PARTICIPANT
By participating in the program and receiving an Annual Filing Season Program Record of Completion, you will be included in the IRS’s public directory of tax return preparers, This searchable directory is intended to help the public choose preparers who currently hold professional credentials recognized by the IRS or who hold an Annual Filing Season Program Record of Completion
As a program participant you have limited representation rights, meaning you can represent your clients whose returns you have prepared and signed before examination, customer service representatives, and the Taxpayer Advocate Service. Tax return preparers without a professional credential who don’t participate in the Annual Filing Season Program have no representation rights before the IRS.
What you need to become an Annual Filing Season Program participant
To obtain an Annual Filing Season Program – Record of Completion a return preparer must obtain 18 hours of continuing education from an IRS-approved CE Provider. The hours must include:
- 6 hour Annual Federal Tax Refresher course and examination,
- 2 hours of ethics, and
- 10 hours of Federal tax topics per registration year.
PTIN Courses International is an IRS-approved CE Provider and offers all of these courses for a reasonable price of $10.00 per credit hour!! But hurry, you must complete your Continuing Education by December 31.
The return preparer must also renew their preparer tax identification number (PTIN) for the upcoming year and consent to adhere to the obligations in Circular 230, Subpart B and section 10.51.
Certain individuals are exempt from taking the AFTR course and examination. These individuals are still required to complete 15 hours of continuing education to obtain Annual Filing Season Program participant status. A list of exemptions and courses required can be found here. https://www.irs.gov/pub/irs-utl/afsp_exempt_non-exempt_ce_chart.pdf. PTIN Courses International offers courses that will fulfill your CE requirements.
After completion of these requirements, the return preparer receives an Annual Filing Season Program – Record of Completion from the IRS.
What is the Annual Federal Tax Refresher Course?
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 education. The Annual Federal Tax Refresher course keeps these preparers up to date. It covers filing season issues as well as tax law updates.
Preparers must pass an examination to complete the course. This is a knowledge based, comprehensive 100 question exam.
NOTE: This course is specifically written for non-exempt Annual Filing Season Program participants. NO CE CREDIT IS GIVEN TO ENROLLED AGENTS. It is recommended that you check if you may be exempt from the Annual Federal Tax Refresher (AFTR) course and examination before purchasing this course.
How and when will you get your Record of Completion
After PTIN renewal season begins in October, a Record of Completion will be generated to you once all requirements have been met. Remember, in addition to the Annual Federal Tax Refresher course you must obtain 12 more hours of continuing education. 2 of these hours must consist of Ethics and the remaining 10 in Federal tax topics. You must also renew your PTIN for the upcoming year and consent to the Circular 230 obligations.