Question

What are the requirements for obtaining an Annual Filing Season Program – Record of Completion? What are the AFSP preparer’s representation rights compared to unenrolled preparers and CPAs, enrolled agents and attorneys?

Answer 1

By and large, to acquire an Annual Filing Season Program – Record of Completion an arrival preparer must get 18 hours of proceeding with training from an IRS-endorsed CE Provider. The hours must incorporate a 6 credit hour Annual Federal Tax Refresher course (AFTR) that spreads recording season issues and expense law refreshes. The AFTR course should incorporate an information based perception test controlled at the finish of the course by the CE Provider. Unenrolled preparers who have finished perceived state or national tests fit the bill for an exclusion from the AFTR course yet at the same time should acquire 15 hours of proceeding with instruction.

Notwithstanding finishing the proper CE courses, the arrival preparer should likewise reestablish his or her preparer assess distinguishing proof number (PTIN) for the up and coming year and agree to hold fast to the commitments in Circular 230, Subpart B and area 10.51.

Despite the fact that the IRS has situated the Annual Filing Season Program (AFSP) as a willful program for expense preparers, the IRS is actualizing points of confinement to portrayal rights for un-selected assessment preparers who don't take part in the program. While anybody with a preparer charge ID number (PTIN) can keep on getting ready expense forms for remuneration, a PTIN-just preparer won't have portrayal rights after logbook year 2015.