Publication 5227 (Rev 4-2023) A Guide to the Annual Filing Season Program-2026

See details

4.7 out of 5

26 votes

The document outlines the regulations and requirements for tax return preparers participating in the Annual Filing Season Program (AFSP) established by the IRS. It details limited representation rights for participants, emphasizing that they can only represent clients for returns they prepared before 2016 and under specific circumstances. The document also explains the continuing education requirements needed to obtain a Record of Completion, the role of enrolled agents, and provides resources for further information on tax professional standards and compliance.

Here's how it works

01. Edit your 2023 5227 online

Type text, add images, blackout confidential details, add comments, highlights and more.

02. Sign it in a few clicks

Draw your signature, type it, upload its image, or use your mobile device as a signature pad.

03. Share your form with others

Send 2023 irs 5227 form via email, link, or fax. You can also download it, export it or print it out.

How to use or fill out Publication 5227 (Rev 4-2023) A Guide to the Annual Filing Season Program with DocHub

Ease of Setup

DocHub User Ratings on G2

Ease of Use

DocHub User Ratings on G2

Click ‘Get Form’ to open it in the editor.
Begin by reviewing the introduction section, which outlines the purpose of the Annual Filing Season Program. Familiarize yourself with key terms and requirements.
Navigate to the 'Continuing Education Requirements' section. Here, you will find details on the number of hours needed based on your qualifications. Use our platform's text box feature to jot down your current education status.
In the 'Participation Steps' section, ensure you have an active Preparer Tax Identification Number (PTIN). Fill in your PTIN directly in the designated field within the document.
Review and complete any consent statements required for participation. Utilize our platform’s signature feature to sign electronically if necessary.
Finally, save your completed form and export it as a PDF for submission or record-keeping.

Start using our platform today for free to streamline your document editing and ensure a smooth filing process!

See more Publication 5227 (Rev 4-2023) A Guide to the Annual Filing Season Program versions

We've got more versions of the Publication 5227 (Rev 4-2023) A Guide to the Annual Filing Season Program form. Select the right Publication 5227 (Rev 4-2023) A Guide to the Annual Filing Season Program version from the list and start editing it straight away!

Versions	Form popularity	Fillable & printable
2023	4.7 Satisfied (26 Votes)
2020	4.8 Satisfied (51 Votes)

be ready to get more

Complete this form in 5 minutes or less

Get form

Got questions?

We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

What are the qualifications to use the IRS free file program?

You also must be either: Age 17 to 91 with $84,000 or less adjusted gross income (AGI) Active-duty military.

Is the annual filing season program worth it?

In short, the AFSP encourages and recognizes uncredentialed tax preparers who demonstrate a higher level of professionalism by completing CE. The program is not required and was created as a professional development path for ambitious tax professionals looking to gain a competitive edge in the industry.

Is CPE required for PTIN?

You can retain your status as a PTIN holder without continuing tax preparer education. However, youll lose your ability to represent your clients before the IRS. Without CE through the IRS Annual Filing Season Program, youll only be eligible to file tax returns for your clients.

What are the requirements for the IRS annual filing season program?

In general, to obtain an Annual Filing Season Program Record of Completion a return preparer must obtain 18 hours of continuing education from an IRS-approved CE Provider. The hours must include a 6-credit hour Annual Federal Tax Refresher course (AFTR) that covers filing season issues and tax law updates.

How do you qualify for the IRS AFSP?

To be eligible for an AFSP Record of Completion, a return preparer must complete and pass the AFTR course and obtain their other CE by December 31 prior to the start of the tax season. As AFTR courses are offered by CE providers, return preparers are subject to the schedule of courses offered by these providers.

2023 5227 form

annual filing season program directory 2023 annual federal tax refresher course afsp course return preparer program registered tax return preparer test filing season irs how many tax returns can one person prepare in a season irs ptin renewal 2023

Security and compliance

At DocHub, your data security is our priority. We follow HIPAA, SOC2, GDPR, and other standards, so you can work on your documents with confidence.

Learn more

How many CE credits do I need for IRS?

In order to maintain the license, enrolled agents must complete 72 hours within a 3-year cycle based on the last digit of their social security number. The IRS CE reporting period is by calendar year, January 1 through December 31. The IRS enforces a 16-hour minimum per year, and requires 2 hours on Ethics per year.

What is the annual filing program for the IRS?

The Annual Filing Season Program (or AFSP) is a voluntary Internal Revenue Service (IRS) program designed to incentivize non-credentialed tax return preparers to participate in continuing education (CE) courses.