IRS AFSP Exempt Preparers

Exempt Preparers, for IRS Annual Filing Season Program (AFSP) purposes, are tax preparers who can elect to participate in the AFSP without having to take and pass the Annual Federal Tax Refresher exam. AFSP Exempt preparers are still be subject to continuing education requirements.

Someone is an exempt preparer if they complete a state-based return preparer program with testing requirements such as California's CTEC or Maryland's State Board of Individual Tax Preparers.

If you passed the Registered Tax Return Preparer exam from 2011 to 2013, you are exempt from the AFTR portion of the AFSP requirements.

Tax pros who have passed part 1 of the IRS special enrollment exam series are exempt from the AFTR, as well as VITA volunteers and other accredited tax-focused credential-holders.

If you are unsure if you are an exempt preparer for IRS AFSP purposes, feel free to call our office at (800) 399-6133 and we can help you determine what your tax preparer requirements are.