California Tax Education Council

Reminder: IRS AFSP Requirements

Did you participate in the new IRS voluntary Annual Filing Season Program (AFSP), but are not showing up in the Directory of Federal Tax Return Preparers on the IRS website?

The IRS reports many of the participants who qualified for the program have yet to sign the Circular 230 form— the final program requirement. 

Qualifying participants will not be included in the IRS database or receive a “Record of Completion” until they sign that form.

Participants of the program are required to obtain a valid IRS Preparer Tax Identification Number (PTIN), pass the Annual Federal Tax Refresher (AFTR) course and test (if required), complete federal continuing education (CE) requirements (within the 2016 calendar year), plus sign the Circular 230 consent form.

Some tax preparers, including CTEC Registered Tax Preparers (CRTPs), are exempt from the AFTR course; however, CRTPs are still required to complete federal CE requirements, plus sign the Circular 230 form.

CTEC federal CE hours can be transferred to the IRS to fulfill its educational requirement for the program as long as the hours were completed within the 2016 calendar year.

CRTPs cannot participate in the IRS program without a current CTEC registration.

The deadline to participate in the program was December 31, 2016; however, the IRS is still allowing qualifying participants to sign the Circular 230 form late.

To complete the process:

• Visit www.irs.gov/ptin
• On the main menu, select “AFSP-Record of Completion- Circular 230 Consent”
• Follow the screen prompts to elect to participate
• Within 24 hours, log in again to find your printable “Record of Completion” 

Please visit www.irs.gov for questions about the program.

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