Annual Filing Season Program

2025 Annual Filing Season Program (AFSP) – 18 Hour CE Course

This course qualifies for 18 hours of IRS-approved continuing education:

• 10 hours Federal Tax Law

• 6 hours Annual Federal Tax Refresher (AFTR)

• 2 hours Behavioral Ethics

Upon successful completion of this course (70% or higher on all exams), tax professionals will have limited representation rights for their clients.

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How to Obtain Your AFSP – Record of Completion for Filing Season 2026:

• Complete a 6-hour Annual Federal Tax Refresher (AFTR) course, including a knowledge-based comprehension test at the end (administered by the CE provider).

• Complete 10 hours of additional federal tax law topics.

• Complete 2 hours of ethics.

• Hold an active preparer tax identification number (PTIN) for 2021 or later.

• Consent to specific practice obligations outlined in Subpart B and Section 10.51 of Treasury Department Circular No. 230.

Important:
You must have a PTIN account to receive an email from TaxPro_PTIN@irs.gov with instructions on signing the Circular 230 consent and accessing your certificate in your secure online mailbox. If you do not have an online PTIN account, you will receive a letter with instructions for completing the process and obtaining your certificate.

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Course Objectives:

By the end of this course, you will be able to:

• Understand your limited representation rights

• Know the penalty amount per refundable credit

• Recognize the annual inflation rates for the standard deduction

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Fields of Study:

• Federal Tax Law: 10 Hours

• Behavioral Ethics: 2 Hours

• AFTR: 6 Hours

Course Level: Intermediate
Prerequisite: General tax preparation knowledge is required
Delivery Method: Self-Study

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Expiration Date:

• You must complete all 18 CE credits by December 31, 2025 (midnight, local time).

• The 6-hour AFTR portion expires on December 31, 2025.

• After 12/31/25, only the 10 hours of Federal Tax Law and 2 hours of Ethics will be reported for CE credit, per IRS regulations.

This course does not qualify for California Continuing Education hours.
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