Annual Filing Season Program

This chapter will explain how to determine who qualifies as a tax return preparer, what representation rights a preparer has, how that individual is bound by the Circular 230 guidelines, and what it means for a tax preparer to behave ethically and responsibly.

How do I obtain an AFSP-Record of Completion?

• Take a six (6) hour Annual Federal Tax Refresher (AFTR) course that covers filing season issues and tax law updates, as well as a knowledge-based comprehension test administered at the end of the course by the CE Provider.

• Take ten (10) hours of other federal tax law topics; and

• Take two (2) hours of ethics.

• Have an active preparer tax identification number (PTIN).

• Consent to adhere to specific practice obligations outlined in subpart B and section 10.51 of Treasury Department Circular No. 230.

How and when will I get my Record of Completion?

• After PTIN renewal season begins in October, a Record of Completion will be generated to you once all requirements have been met, including renewal of your PTIN and consent to the Circular 230 obligations.

• If you have an online PTIN account, you will receive an email from TaxPro_PTIN@irs.gov with instructions on how to sign the Circular 230 consent and receive your certificate in your online secure mailbox.

• If you do not have an online PTIN account, you will receive a letter with instructions for completing the application process and obtaining your certificate.

Who is exempt from taking the AFSP course?

•  Anyone who passed the RTRP test administered by the IRS between November 2011 and January 2013.

• Established state-based return preparer program participants with testing (Oregon, California, and Maryland).

• Those who have passed SEE (Special Enrollment Exam) Part 1 within the past 2 years.

• VITA/TCE volunteers: quality reviewers and instructors with active PTINs.

• Other accredited tax-focused credential holders such as the following:

  • The Accreditation Council for Accountancy.

  • Taxation’s Accredited Business Accountant/Advisor (ABA).

  • Accredited Tax Preparer (ATP).

I meet one of these exemptions. How do I obtain an AFSP – Record of Completion?

• Take fifteen (15) hours of continuing education, including:

  • three (3) hours of federal tax law updates,

  • ten (10) hours of other federal tax law topics and

  • two (2) hours of ethics.

• Have an active preparer tax identification number (PTIN).

• Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230 PDF.

This chapter will explain how to determine who qualifies as a tax return preparer, what representation rights a preparer has, how that individual is bound by the Circular 230 guidelines, and what it means for a tax preparer to behave ethically and responsibly.

How do I obtain an AFSP-Record of Completion?

• Take a six (6) hour Annual Federal Tax Refresher (AFTR) course that covers filing season issues and tax law updates, as well as a knowledge-based comprehension test administered at the end of the course by the CE Provider.

• Take ten (10) hours of other federal tax law topics; and

• Take two (2) hours of ethics.

• Have an active preparer tax identification number (PTIN).

• Consent to adhere to specific practice obligations outlined in subpart B and section 10.51 of Treasury Department Circular No. 230.

How and when will I get my Record of Completion?

• After PTIN renewal season begins in October, a Record of Completion will be generated to you once all requirements have been met, including renewal of your PTIN and consent to the Circular 230 obligations.

• If you have an online PTIN account, you will receive an email from TaxPro_PTIN@irs.gov with instructions on how to sign the Circular 230 consent and receive your certificate in your online secure mailbox.

• If you do not have an online PTIN account, you will receive a letter with instructions for completing the application process and obtaining your certificate.

Who is exempt from taking the AFSP course?

•  Anyone who passed the RTRP test administered by the IRS between November 2011 and January 2013.

• Established state-based return preparer program participants with testing (Oregon, California, and Maryland).

• Those who have passed SEE (Special Enrollment Exam) Part 1 within the past 2 years.

• VITA/TCE volunteers: quality reviewers and instructors with active PTINs.

• Other accredited tax-focused credential holders such as the following:

  • The Accreditation Council for Accountancy.

  • Taxation’s Accredited Business Accountant/Advisor (ABA).

  • Accredited Tax Preparer (ATP).

I meet one of these exemptions. How do I obtain an AFSP – Record of Completion?

• Take fifteen (15) hours of continuing education, including:

  • three (3) hours of federal tax law updates,

  • ten (10) hours of other federal tax law topics and

  • two (2) hours of ethics.

• Have an active preparer tax identification number (PTIN).

• Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230 PDF.

The Annual Federal Tax Refresher (AFTR) course is intended to prepare the individual for the upcoming tax year. This course covers the latest tax law changes and current tax issues, as well as practice and professional responsibility. This course follows the 3 domains that are set annually by the IRS. They include:

• New Tax Law/Recent Updates

• General Review

• Practices, Procedures and Professional Responsibility 

At the end of this section, the student will be able to do the following:

• Understand limited representation rights.

• Recognize the annual inflation rates for the standard deduction.

• Comprehend the difference between business vs hobby.

• Identify taxpayers who qualify for a federally declared disaster area.

How do I obtain an AFSP-Record of Completion?

• Take a six (6) hour Annual Federal Tax Refresher (AFTR) course that covers filing season issues and tax law updates, as well as a knowledge-based comprehension test administered at the end of the course by the CE Provider.

• Take ten (10) hours of other federal tax law topics; and

• Take two (2) hours of ethics.

• Have an active preparer tax identification number (PTIN).

• Consent to adhere to specific practice obligations outlined in subpart B and section 10.51 of Treasury Department Circular No. 230.

How and when will I get my Record of Completion?

• After PTIN renewal season begins in October, a Record of Completion will be generated to you once all requirements have been met, including renewal of your PTIN and consent to the Circular 230 obligations.

• If you have an online PTIN account, you will receive an email from TaxPro_PTIN@irs.gov with instructions on how to sign the Circular 230 consent and receive your certificate in your online secure mailbox.

• If you do not have an online PTIN account, you will receive a letter with instructions for completing the application process and obtaining your certificate.

Who is exempt from taking the AFSP course?

•  Anyone who passed the RTRP test administered by the IRS between November 2011 and January 2013.

• Established state-based return preparer program participants with testing (Oregon, California, and Maryland).

• Those who have passed SEE (Special Enrollment Exam) Part 1 within the past 2 years.

• VITA/TCE volunteers: quality reviewers and instructors with active PTINs.

• Other accredited tax-focused credential holders such as the following:

  • The Accreditation Council for Accountancy.

  • Taxation’s Accredited Business Accountant/Advisor (ABA).

  • Accredited Tax Preparer (ATP).

I meet one of these exemptions. How do I obtain an AFSP – Record of Completion?

• Take fifteen (15) hours of continuing education, including:

  • three (3) hours of federal tax law updates,

  • ten (10) hours of other federal tax law topics and

  • two (2) hours of ethics.

• Have an active preparer tax identification number (PTIN).

• Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230 PDF.

Self-Study Internet-Based Courses

Students have the right to request a full refund of their purchase excluding taxes and shipping (if applicable) within seven (7) days of the purchase date if unsatisfied with the online course material. A request made after seven (7) days but no more than 30 days with 0% coursework completed will result in a store credit. If a textbook was purchased with the internet-based course, a refund will only be issued after the original textbook(s) have been received in a re-sellable condition. If the textbook is not shipped back only partial credit will be refunded. Any other requests outside of this policy will be denied. The request must be made in writing and sent to info@latinotaxpro.org.

How to Request a Refund To request a refund, simply fill out the "Refund Request Form" and fax it to 831-424-3218. You can also email it to our Accounting Department:

LTPA Accounting Department Janvictor Zamora, Sr. Accountant Phone 866-936-2587 Fax 831-424-3218 Email: info@latinotaxpro.org

Latino Tax Professionals Association 1588 Moffett St., Suite A Salinas, CA 93905 U.S.