Exempt vs. Non-Exempt – Which one am I?

Exempt Preprarer

If you are a CPA, Enrolled Agent (or have passed Part 1 of the SEE exam in the last two years), or attorney of if you previously earned the IRS’ RTRP certification or are a participant in a state-based return preparer program, you are exempt from some of the requirements to earn the AFSP Record of Completion. Exempt preparers must earn 15 hours for continuing education annually to complete the AFSP record of Completion.

Non-Exempt Preparer

For non-exempt, also known as non-credentialed, tax preparers, there are many advantages to earning the IRS’ AFSP record of completion: gaining limited representation rights before the IRS, being included in the IRS’ Directory of Federal Tax Return Preparers with Credentials and Select Qualifcations, and differentiating yourself from other tax preparers in the marketplace. Non-exempt preparers must earn 18 hours of continuing education annually which includes a 6-hour Annual Federal Tax Refresher course which includes a 100-question exam, to earn the AFSP record of completion.

Click here for complete information on the IRS AFSP Program from the IRS.