The IRS has introduced the voluntary Annual Filing Season Program for 2019 Tax Season
August 3, 2018
The program is directed at preparers who are not licensed as attorneys, CPAs or enrolled agents.
These preparers would generally need to complete a 6-hour Annual Federal Tax Refresher (AFTR) course and obtain a score of 70% or higher on the associated 100-question comprehension test as well as meet additional CPE requirements.
Once a tax preparer has met all requirements for the voluntary program, a certificate will be available in the PTIN holder’s online IRS account for printing. The requirements are:
- Valid PTIN for the upcoming filing season; Renew before December 31, 2018.
- The appropriate number of continuing education credits;
- Completion of the AFTR course with 70% or higher score on the comprehension test (if required);
- Consent to the Circular 230 obligations.