When is my 2024 AFSP Due for the IRS?

In order to get your certificate of completion for the 2024 Annual Filing Season Program (AFSP), you must meet all of the requirements by the last day of the calendar year, December 31st, 2024.  This will enable you to be considered an "AFSP Tax Preparer" for the tax year 2024 (calendar year 2025).

The requirements to participate are:

1. Renew or Obtain a Preparer Tax Identification Number via irs.gov/ptin.
2. Complete the Annual Federal Tax Refresher.  This exam counts as 6 credit hours.
3. Complete 10 credit hours of IRS continuing education from an approved continuing education provider in the General Tax Law category.
4. Complete 2 credit hours of IRS continuing education from an approved continuing education provider in the Ethics category.

Ensure that all of your credits are reported to the IRS. Once you have met the requirements to participate the Annual Filing Season Program, the IRS will send you a message in your PTIN message box. Agreeing to be regulated under circular 230 is the last step in the process to become an IRS AFSP Tax Preparer.