- Cost: $50 for course, or $100 for course + book
- Length: 6-hour course
- For: Fulfills the annual training required to participate in the IRS Annual Filing Season Program
This is a voluntary IRS program for unenrolled tax return preparers to obtain IRS recognition for staying up to date on tax laws and changes. The Annual Federal Tax Refresher Course covers tax law topics in the areas of new tax law, general review and ethics, and practices and procedures. Completion of the six-hour course fulfills one of the requirements of the IRS Annual Filing Season Program (AFSP).
Annual Filing Season Program Requirements
- Complete the Annual Federal Tax Refresher six-hour course.
- Pass the comprehensive test by Dec. 31, 2017.
- Earn 12+ additional credits (10 federal tax law and two ethics) of continuing education by Dec. 31, 2017.
- Get a preparer tax ID number (PTIN) for 2018.
Who Should NOT Take This Course?
These tax preparers can qualify for the Annual Filing Season Program without taking the Annual Federal Tax Refresher Course:
- anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013
- established state-based return preparer program participants currently with testing requirements and return preparers who are active members of the Oregon Board of Tax
- practitioners of the Maryland State Board of Individual Tax Preparers or the California Tax Education Council
- tax practitioners who have passed the Special Enrollment Exam-Part I within the past two years as of the first day of the upcoming filing season
- VITA volunteers: quality reviewers and instructors with active PTINs
- return preparers who hold one of the following Accreditation Council for Accountancy and Taxation accreditations: Accredited Business Accountant/Advisor and Accredited Tax Preparer programs
Tax preparers who are exempt from the Annual Federal Tax Refresher Course requirement but fulfill the continuing education requirement will automatically be issued records of completion by the IRS in mid-October after the 2017 PTIN renewal season starts.