Who are Exempt Preparers?
The IRS’s Annual Filing Season Program (AFSP) is a voluntary program designed to encourage tax return preparers to participate in continuing education (CE) courses. Unenrolled return preparers can elect to voluntarily demonstrate completion of basic 1040 filing season tax preparation and other tax law training through continuing education.
Return preparers who complete the requirements of the AFSP will also be included in the IRS’s Directory of Tax Return Preparers with Credentials and Select Qualifications, where taxpayers can search for qualified tax return preparers. This directory includes the name, city, state, ZIP Code, and credentials of all attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents (ERPAs), and enrolled actuaries with valid PTINs. It also includes information on individuals who received an AFSP – Record of Completion.