IRS Continuing Education Requirements for Tax Preparers
IRS continuing education requirements depend on your tax-professional status. Holding a PTIN does not by itself require annual CE. AFSP participants complete 18 hours, or 15 hours if AFTR-exempt—including eligible active CTEC registrants—while Enrolled Agents follow separate mandatory CE rules. This guide explains the requirements, deadlines, reporting, and how to check your IRS CE credits.
Last reviewed:
Who needs IRS continuing education?
There is no single IRS continuing education requirement that applies to every tax return preparer.
Anyone who prepares or substantially assists in preparing federal tax returns for compensation must have a valid Preparer Tax Identification Number, or PTIN. Holding a PTIN, however, does not create an annual IRS continuing education requirement. The Annual Filing Season Program is voluntary. Enrolled Agents have separate mandatory IRS continuing education requirements.
The basic requirements are:
IRS continuing education by tax-professional status
Tax-professional status
IRS continuing education
PTIN holder only
No annual IRS CE requirement based solely on holding a PTIN
AFSP participant — standard path
18 hours annually
AFSP participant — AFTR-exempt path
15 hours annually
Active CTEC registrant pursuing AFSP
15 hours annually
Enrolled Agent
72 hours per 3-year cycle, with annual minimums
Attorney or CPA
Separate professional requirements apply; AFSP is designed for noncredentialed preparers
State requirements are separate from federal IRS requirements. For example, California Registered Tax Preparers have CTEC continuing education and registration requirements in addition to any voluntary participation in AFSP.
PTIN renewal and continuing education are separate
A Preparer Tax Identification Number (PTIN) identifies an individual who prepares or substantially assists in preparing federal tax returns for compensation. Paid preparers must have a valid PTIN and renew it annually.
A PTIN is not a professional credential. Renewing a PTIN does not require continuing education.
This is different from AFSP. A noncredentialed preparer can maintain a PTIN without participating in the Annual Filing Season Program. Preparers who choose AFSP must complete the applicable continuing education and the other IRS participation requirements.
The Annual Filing Season Program (AFSP) is a voluntary IRS program intended primarily for noncredentialed tax return preparers who want to demonstrate additional education and filing-season competency.
Eligible preparers who satisfy the program requirements receive an Annual Filing Season Program – Record of Completion from the IRS. AFSP participants with valid PTINs are also included in the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications.
AFSP participants also receive limited representation rights. They can represent clients whose returns they prepared and signed before certain IRS employees, including revenue agents and customer service representatives. Those rights are narrower than the unlimited representation rights held by attorneys, CPAs, and Enrolled Agents.
AFSP does not make a preparer an Enrolled Agent, CPA, attorney, or other credentialed tax professional. AFSP participation is annual, and preparers must satisfy the program requirements for each filing season.
18-hour AFSP continuing education requirements
Most nonexempt preparers pursuing an AFSP Record of Completion must complete 18 hours of IRS-approved continuing education.
Standard AFSP continuing education requirements
Category
Required hours
Annual Federal Tax Refresher (AFTR)
6 hours
Federal Tax Law
10 hours
Ethics
2 hours
Total
18 hours
What is the Annual Federal Tax Refresher (AFTR) course?
The six-hour Annual Federal Tax Refresher (AFTR) covers filing-season issues and federal tax law updates. It also includes a knowledge-based comprehension test administered by the IRS-approved continuing education provider.
The AFTR course is not satisfactorily completed until the preparer passes the comprehension test.
The AFTR comprehension test contains 100 multiple-choice questions, and participants have a maximum of three hours to complete it.
The 18 hours of education are only one part of AFSP participation. The preparer must also have a valid PTIN for the upcoming year and consent to the applicable practice obligations in Treasury Department Circular 230.
15-hour AFSP requirements for exempt preparers
Some unenrolled preparers are exempt from the six-hour AFTR course and test because they have satisfied another IRS-recognized state or national competency requirement.
These preparers follow a reduced 15-hour AFSP continuing education path:
AFTR-exempt preparers do not have to complete the six-hour AFTR course or its comprehension test, but they must still satisfy the other AFSP requirements.
The IRS identifies the following groups as eligible for the exemption when they meet the applicable status or recency conditions:
Active registrants of the California Tax Education Council
Active registrants of the Oregon Board of Tax Practitioners
Qualifying Maryland State Board of Individual Tax Preparers participants
Individuals who passed the former IRS Registered Tax Return Preparer test
Individuals who passed Part 1 of the Special Enrollment Examination within the previous three calendar years
Qualifying VITA/TCE volunteers with active PTINs
Certain Accredited Tax Preparer and Accredited Business Accountant/Advisor credential holders
The IRS says exempt preparers do not need to separately notify it of the exemption. It receives qualifying status information from the applicable testing or state-program source.
CTEC preparers and AFSP
Active California Tax Education Council (CTEC) registrants are specifically included among the groups eligible for the AFTR exemption.
A qualifying CTEC preparer pursuing AFSP therefore follows the 15-hour path:
10 hours of Federal Tax Law
3 hours of Federal Tax Law Updates
2 hours of Ethics
The preparer does not need to complete the six-hour AFTR course and test.
CTEC and the IRS are separate programs, but when a course carries the appropriate approvals and credit category for both programs, the same completion counts toward both.
For a California preparer, qualifying Federal Tax Law, Federal Tax Law Updates, and Ethics courses count toward CTEC renewal and the 15-hour AFTR-exempt AFSP path when they are approved for both programs.
Completing the required continuing education does not automatically make someone an AFSP participant.
To obtain an AFSP Record of Completion, complete these steps:
Maintain a valid PTIN.
Complete the required IRS-approved continuing education — either 18 hours or the 15-hour exempt path.
Provide your correct name and PTIN to your CE provider so qualifying completions can be reported to the IRS.
Renew your PTIN for the upcoming year.
Complete the AFSP participation process through the IRS.
Consent to the applicable practice obligations in Subpart B and section 10.51 of Circular 230.
Receive the AFSP Record of Completion from the IRS.
After the CE and PTIN renewal requirements are satisfied, eligible preparers with online PTIN accounts receive IRS instructions for completing the remaining participation steps. The IRS states that it may take up to four weeks after all requirements are completed for a preparer to receive the Record of Completion and appear in the public directory.
AFSP continuing education deadline
Required AFSP continuing education must be completed by December 31 before the start of the applicable tax season.
For the standard 18-hour path, the AFTR course and test and all other required CE must be completed by that date. Preparers following the 15-hour exempt path must likewise complete the required CE for the applicable program year.
The preparer must also renew their PTIN for the upcoming year before the IRS will issue the Record of Completion.
Complete education early enough to allow time for provider reporting, IRS processing, PTIN renewal, and the remaining AFSP participation steps.
How IRS continuing education is reported
IRS-approved continuing education providers report qualifying course completions to the IRS.
For each qualifying completion, the provider reports:
the participant’s first and last name as shown in the PTIN account;
the participant’s PTIN;
the IRS program number;
the number of CE hours earned; and
the program completion date.
Provider reporting does not renew a PTIN and does not complete AFSP participation.
How to check your IRS continuing education credits
IRS-approved continuing education providers report qualifying course completions to the IRS. You can review the credits that have been reported for you through your online PTIN account.
From the main menu, select Continuing Education Credits.
Choose the year you want to review from the drop-down menu.
The IRS PTIN system shows the continuing education courses that approved providers have reported for you.
How long does it take for IRS CE credits to appear?
The timing depends in part on when the course is completed.
During the first nine months of the year, IRS-approved CE providers must report completion information at least quarterly. From October 1 through December 31, providers must report completions within 10 business days. The IRS encourages providers to report sooner when possible.
What if an IRS CE credit is missing?
If a completed course does not appear in your PTIN account, first confirm that:
your CE provider had your correct PTIN;
your first and last name matched the information in your PTIN account;
the course qualified for IRS continuing education credit; and
enough time has passed for the provider to report the completion and for it to appear in your PTIN account.
The IRS instructs preparers with missing or incorrect CE credits to contact the continuing education provider directly. The provider must have the same name and PTIN information that appears in the IRS PTIN system or the credits will not be associated with your account.
Enrolled Agent continuing education requirements
AFSP is designed primarily for noncredentialed preparers. Enrolled Agents already hold a federal credential and follow a separate mandatory IRS continuing education system.
For a full three-year enrollment cycle, Enrolled Agents must complete 72 hours of IRS-approved continuing education, including:
at least 16 hours during each year of the cycle; and
at least 2 hours of ethics or professional conduct during each year.
Newly enrolled agents have prorated requirements based on when their enrollment becomes effective.
Enrolled Agent renewal and annual PTIN renewal are also separate processes.
Because EA requirements involve enrollment cycles, prorated first cycles, recordkeeping, ethics requirements, and renewal procedures, see our Enrolled Agent Continuing Education Requirements guide for the complete rules.
IRS continuing education checklist
Identify whether you are a PTIN-only preparer, AFSP participant, AFTR-exempt AFSP participant, or Enrolled Agent.
Confirm the number and categories of CE hours that apply to your status.
Use an IRS-approved continuing education provider.
Confirm each course’s IRS program number, credit category, and approved hours.
Keep your name and PTIN information accurate with your CE provider.
Complete AFSP education by December 31 when pursuing a Record of Completion for the upcoming filing season.
Review reported CE through your IRS PTIN account.
Keep your completion certificates and course records.
Renew your PTIN when required.
Complete the separate IRS AFSP participation steps if pursuing a Record of Completion.
Confirm current requirements directly with the IRS when your status or eligibility is unclear.
Official IRS resources
Use current IRS materials to verify program requirements, eligibility, deadlines, and your individual status.
No. Holding or renewing a PTIN does not create an annual IRS continuing education requirement. Separate continuing education requirements apply to AFSP participants, Enrolled Agents, CTEC registrants, and other credentials or programs that require CE.
Is the Annual Filing Season Program mandatory?
No. AFSP is a voluntary IRS program intended primarily for noncredentialed return preparers.
How many continuing education hours are required for AFSP?
Most nonexempt participants need 18 hours: a 6-hour AFTR course and test, 10 hours of Federal Tax Law, and 2 hours of Ethics. Eligible AFTR-exempt preparers need 15 hours: 10 hours of Federal Tax Law, 3 hours of Federal Tax Law Updates, and 2 hours of Ethics.
What is AFTR?
AFTR stands for Annual Federal Tax Refresher. It is a six-hour course covering filing-season issues and tax law updates and includes a knowledge-based comprehension test. It is required for most nonexempt AFSP participants.
Are CTEC preparers exempt from AFTR?
Active CTEC registrants are among the state-based groups the IRS identifies as eligible for the AFTR exemption. Eligible CTEC preparers can follow the 15-hour AFSP path instead.
Can the same courses count for CTEC and IRS continuing education?
Yes, when the course has the appropriate approvals and satisfies the applicable category requirements of both programs. CTEC and IRS requirements remain separate, so preparers should confirm the credit assigned to each course.
Does completing 15 or 18 hours automatically give me an AFSP Record of Completion?
No. The preparer must also renew the PTIN for the upcoming year and complete the IRS participation process, including consent to the applicable Circular 230 obligations. The IRS, not the CE provider, issues the AFSP Record of Completion.
When is the AFSP continuing education deadline?
The required continuing education must be completed by December 31 before the applicable tax season. For the 2027 filing season, the CE deadline is December 31, 2026.
Who reports my continuing education to the IRS?
IRS-approved continuing education providers report qualifying course completions to the IRS using the participant’s name, PTIN, program information, approved hours, and completion date.
How can I check my IRS CE credits?
You can review continuing education reported by approved providers through your online PTIN account.
Do Enrolled Agents need AFSP?
No. AFSP is intended primarily for noncredentialed preparers. Enrolled Agents already hold a federal credential and have separate mandatory IRS continuing education requirements.
CTEC Registered Tax Preparers must renew their registration each year. For the 2026/2027 renewal cycle, you must complete 20 hours of approved continuing education, maintain a current IRS PTIN and $5,000 tax preparer surety bond, and complete the CTEC renewal process. The regular CTEC renewal deadline is October 31, 2026. CTEC allows late renewal through January 15, 2027, but late fees apply.
Enrolled agents generally must complete 72 hours of IRS-approved continuing education during each three-year enrollment cycle. This guide explains EA continuing education requirements, including the annual minimum, ethics requirement, renewal cycles, prorated requirements for newly enrolled agents, CE reporting, PTIN renewal, and recordkeeping.
An unenrolled return preparer is a paid tax return preparer who is not an attorney, certified public accountant, or enrolled agent. This guide explains PTIN requirements, representation rights, Annual Filing Season Program participation, and the differences between credentialed and noncredentialed tax preparers.
