Publication 5646 — Annual Filing Season Program

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5646.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Annual Filing Season Program Participants Continuing Education Requirements¶

All IRS Continuing Education requirements, including Annual Federal Tax Refresher (AFTR) course and test, must be completed annually by December 31.

Preparers exempt from the AFTR course and test must have valid applicable credentials or qualifying designations on December 31.

Return Preparer Categories	Description of preparer category	Annual Federal Tax Refresher (AFTR) Course & Test	Tax Law Update CE Credits	Federal Tax Law CE Credits	Ethics CE Credits	Total CE Credits
AFTR Course Exempt Preparers	AFTR Course Exempt Preparers	AFTR Course Exempt Preparers	AFTR Course Exempt Preparers	AFTR Course Exempt Preparers	AFTR Course Exempt Preparers	AFTR Course Exempt Preparers
State-Based Return Preparer Program Participants
Oregon Board of Tax Practitioners	Return preparers who are registered with Oregon	Exempt from AFTR Course & Test	3	10	2	15
California Tax Education Council (CTEC)	Return preparers who are registered with CTEC	Return preparers who are registered with CTEC	Return preparers who are registered with CTEC	Return preparers who are registered with CTEC	Return preparers who are registered with CTEC	Return preparers who are registered with CTEC
Maryland State Board of Individual Tax Preparers	Return preparers who are registered with Maryland	Return preparers who are registered with Maryland	Return preparers who are registered with Maryland	Return preparers who are registered with Maryland	Return preparers who are registered with Maryland	Return preparers who are registered with Maryland
Organization-Based Return Preparer Program Participants
Former IRS Registered Tax Return Preparers (RTRP)	Return preparers who passed the RTRP test	Exempt from AFTR Course & Test	3	10	2	15
IRS Special Enrollment Exam (SEE) Part 1	Tax preparers who have passed the SEE Part one examination within the past three calendar years; e.g., for fling season 2023, return preparers must have passed within calendar years 2020, 2021 or 2022.	Tax preparers who have passed the SEE Part one examination within the past three calendar years; e.g., for fling season 2023, return preparers must have passed within calendar years 2020, 2021 or 2022.	Tax preparers who have passed the SEE Part one examination within the past three calendar years; e.g., for fling season 2023, return preparers must have passed within calendar years 2020, 2021 or 2022.	Tax preparers who have passed the SEE Part one examination within the past three calendar years; e.g., for fling season 2023, return preparers must have passed within calendar years 2020, 2021 or 2022.	Tax preparers who have passed the SEE Part one examination within the past three calendar years; e.g., for fling season 2023, return preparers must have passed within calendar years 2020, 2021 or 2022.	Tax preparers who have passed the SEE Part one examination within the past three calendar years; e.g., for fling season 2023, return preparers must have passed within calendar years 2020, 2021 or 2022.

Publication 5646 (5-2022) Catalog Number 93067V Department of the Treasury Internal Revenue Service www.irs.gov

Return Preparer Categories	Description of preparer category	Annual Federal Tax Refresher (AFTR) Course & Test	Tax Law Update CE Credits	Federal Tax Law CE Credits	Ethics CE Credits	Total CE Credits
IRS Volunteer Income Tax Assistance (VITA) volunteer	VITA quality reviewers, instructors and preparers who pass the advanced VITA examination with Active PTINs.See Fact Sheet for additional information.	Exempt from AFTR Course & Test	3	10	2	15
Accreditation Council for Accountancy and Taxation (ACAT)	Return preparers who hold an Accredited Tax Preparer (ATP) or Accredited Business Accountant/ Advisor credential (ABA).	Return preparers who hold an Accredited Tax Preparer (ATP) or Accredited Business Accountant/ Advisor credential (ABA).	Return preparers who hold an Accredited Tax Preparer (ATP) or Accredited Business Accountant/ Advisor credential (ABA).	Return preparers who hold an Accredited Tax Preparer (ATP) or Accredited Business Accountant/ Advisor credential (ABA).	Return preparers who hold an Accredited Tax Preparer (ATP) or Accredited Business Accountant/ Advisor credential (ABA).	Return preparers who hold an Accredited Tax Preparer (ATP) or Accredited Business Accountant/ Advisor credential (ABA).
Credentialed Return Preparers	Credentialed Return Preparers	Credentialed Return Preparers	Credentialed Return Preparers	Credentialed Return Preparers	Credentialed Return Preparers	Credentialed Return Preparers
Certifed Public Accountant (CPA)	A person who is duly qualifed to practice as a CPA in any state.	Exempt from AFTR Course & Test Note: Exempt as long as preparer holds current credential	3	10	2	15
Attorney	A member in good standing of the bar of the highest court of any state.	A member in good standing of the bar of the highest court of any state.	A member in good standing of the bar of the highest court of any state.	A member in good standing of the bar of the highest court of any state.	A member in good standing of the bar of the highest court of any state.	A member in good standing of the bar of the highest court of any state.
Enrolled Retirement Plan Agent (ERPA)	A retirement plan professional enrolled to represent clients before the IRS.	A retirement plan professional enrolled to represent clients before the IRS.	A retirement plan professional enrolled to represent clients before the IRS.	A retirement plan professional enrolled to represent clients before the IRS.	A retirement plan professional enrolled to represent clients before the IRS.	A retirement plan professional enrolled to represent clients before the IRS.
Enrolled Agent (EA)	A person enrolled to practice before the IRS with unlimited practice rights.	Exempt from AFTR Course & Test Note: If an EA opts to take an AFTR course, they will not receive credit toward their EA CE requirements	3	10	2	15

Exceptions & meaning →