You must attain at least 70% in the course material in order to pass and receive a certificate of completion.

The Annual Filing Season Program (AFSP) represents a significant step forward in standardizing and enhancing the quality of tax preparation services. By completing the AFSP and obtaining a Record of Completion, tax return preparers can elevate their professional standing and offer greater value to their clients.

One of the primary benefits of the AFSP is the increased recognition and credibility it provides to tax preparers. By meeting the program’s educational and ethical requirements, AFSP participants demonstrate their commitment to professional development and adherence to industry standards. This distinction sets them apart from other tax preparers who may not have undergone similar training or certification.

An essential component of the AFSP is the Annual Federal Tax Refresher (AFTR) course and test, which is just one of the key requirements for obtaining the IRS AFSP Record of Completion. In addition to passing the AFTR test, participants must complete continuing education in ethics and tax law updates. These comprehensive requirements ensure that AFSP participants are well-prepared and up to date with current tax laws, further enhancing their professional capabilities.

Furthermore, the AFSP grants participants limited representation rights before the Internal Revenue Service (IRS). This means that AFSP participants can represent their clients on matters related to the specific tax returns they have prepared and signed. While this is a limited form of representation compared to attorneys, CPAs, and Enrolled Agents, it offers significant advantages to clients. AFSP participants can assist clients in resolving tax issues, such as audits or payment disputes, providing valuable support and guidance throughout the process.

In addition to these benefits, the AFSP plays a crucial role in promoting taxpayer confidence and protecting taxpayer rights. By ensuring that tax return preparers are knowledgeable and competent, the IRS aims to reduce errors, minimize fraud, and enhance the overall accuracy of tax filings. This, in turn, benefits taxpayers by simplifying the tax filing process and minimizing the risk of audits or penalties.

In conclusion, the Annual Filing Season Program is a valuable tool for tax return preparers to enhance their professional reputation, expand their representation capabilities, and better serve their clients. By completing the AFSP requirements, including the Annual Federal Tax Refresher (AFTR) course and test, and obtaining a Record of Completion, tax preparers can demonstrate their commitment to excellence and contribute to a more trustworthy and efficient tax system.

Here is a link to Publication 5646 Annual Filing Season Program Participants Continuing Education Requirements - Annual Filing Season Program Participants Continuing Education Requireme