Annual Filing Season Program

Internal Revenue Service

The Annual Filing Season Program is a voluntary program, offered by the IRS, designed to encourage tax return preparers to participate in continuing education (CPE) courses. Tax Materials, Inc. is an approved IRS CPE Provider. (More)

Two Classifications of Tax Preparers

The IRS has determined two classifications of tax preparers.

1) Exempt from AFTR (Credentialed)
Tax Preparers with one of the following credentials are exempt from completing the AFTR course and test if they choose to participate in the AFSP:

  • CPA
  • Attorney
  • Enrolled Agent
  • Enrolled Retirement Plan Agent
  • Enrolled Actuary
  • National and State Tests (More)

2) Non-Exempt from AFTR (Non-Credentialed)
Tax preparers are required to take the AFTR course and test in addition to the continuing education hours to receive the AFSP-Record of Completion.

Continuing Education (CPE) Requirements

Continuing Education taken between 1/1/2017 and 12/31/2017 will count as CPE credit hours for the AFSP - Record of Completion.

Exempt - 15 Total CPE Hours
3 CPE Hours - Tax Law Updates
10 CPE Hours - Federal Tax Law
2 CPE Hours - Ethics
Non-Exempt - 18 Total CPE Hours
6 CPE Hours - AFTR Course and Test
10 CPE Hours - Federal Tax Law
2 CPE Hours - Ethics