Did you know that all Circular 230 enrolled practitioners (EAs, CPAs and attorneys) are automatically approved for the AFSP without any further educational requirements? The IRS Return Preparer office has given us this guidance:
[Licensed Enrolled Agents] meet the continuing education requirements for the Internal Revenue Service's 2017 Annual Filing Season Program.
The program was created to recognize the efforts of non-credentialed return preparers who voluntarily obtain continuing education credits and meet certain other requirements.
Our records indicate you are an authorized Department of Treasury Circular 230 practitioner. As an attorney, certified public accountant, enrolled agent, enrolled retirement plan agent, or enrolled actuary subject to all Circular 230 rights and responsibilities, an Annual Filing Season Program Record of Completion serves no additional purpose.
However, if you wish to obtain a 2017 Annual Filing Season Program Record of Completion, you may log into your PTIN account and elect to participate in the program.
To access the log in page, visit www.irs.gov/ptin. After you log in, select "AFSP Record of Completion - Elect to Participate" on the Main Menu to complete the process.
For more information about the Annual Filing Season Program, visit www.irs.gov/Tax-Professionals/Annual-Filing-Season-Program.
Return Preparer Office
Internal Revenue Service