This bundle contains all the necessary credits for an exempt tax preparer to meet the 15-hour requirement to earn the IRS AFSP - Record of Completion for the 2025 filing season. Certain other credentialed preparers may also benefit from this bundle.
All the courses in the bundle include a final exam and a score of 70% or higher must be obtained for each course in order to earn all credits. NOTE: The excess Tax Law Update credits in this bundle apply toward the Federal Tax Law requirement.
No substiutions can be made. If you have already purchased one of these courses and would like to purchase the bundle, please contact Support@DrakeCPE.com.
Annual Filing Season Program (AFSP) Information
The IRS’s Annual Filing Season Program (AFSP) is a voluntary program designed to recognize the efforts of non-credentialed tax return preparers who increase their knowledge through continuing education (CE). To learn more about the benefits of participating in this program, visit the IRS Annual Filing Season Program page.
To earn an AFSP Record of Completion for the 2025 filing season, preparers must:
- Earn specified continuing education (CE) credits by December 31, 2024 – see the table below or IRS Pub 5646.
- Obtain or renew a PTIN for the 2024 filing season after the PTIN renewal season begins in October 2024.
- Consent to adhere to the obligations in Circular 230, Subpart B and section 10.51.
| AFSP Record of Completion CE Requirements |
| AFTR Exemption Status |
AFTR Course & Exam |
Tax Law Update |
Federal Tax Law |
Ethics |
Total CE Credits |
| Non-Exempt |
6 credits |
|
10 credits |
2 credits |
18 |
| Exempt |
|
3 credits |
10 credits |
2 credits |
15 |
NOTE: “Exempt” preparers may take the AFTR course and earn 6 hours of continuing education credit, except Enrolled Agents, who cannot receive CE credit for taking an AFTR course. Exempt preparers earn 3 hours toward the federal tax update CE requirement, and the excess 3 hours earned apply towards the federal tax law CE requirement.
For more information, please see the Annual Filing Season Program FAQs or the AFSP video.
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