FREE IRS Training Programs Questions and Answers

0%

What is the purpose of the IRS Annual Filing Season Program (AFSP)?

Correct! Wrong!

The AFSP is a voluntary program that encourages non-credentialed tax preparers (those who are not CPAs, EAs, or attorneys) to complete continuing education. By participating, preparers gain limited representation rights and appear on the IRS Directory of Federal Tax Return Preparers.

How many hours of continuing education are required to complete the IRS Annual Filing Season Program (AFSP)?

Correct! Wrong!

To complete the AFSP, non-credentialed tax preparers must take 18 hours of continuing education, which includes 10 hours of federal tax law topics, 2 hours of ethics, and a 6-hour Annual Federal Tax Refresher (AFTR) course with an exam.

What does passing the Annual Federal Tax Refresher (AFTR) course exam allow a tax preparer to do?

Correct! Wrong!

Completing the AFSP and passing the AFTR exam allows tax preparers to gain limited representation rights, meaning they can represent clients they prepared returns for during certain IRS interactions, like audits, but not in tax court.

What is a benefit of completing the IRS Certified Annual Filing Season Program (AFSP) for non-credentialed tax preparers?

Correct! Wrong!

Completing the AFSP places the tax preparer in the IRS directory, which helps clients find qualified preparers and shows the preparer has taken extra steps for education and knowledge.

Which of the following must be included in an AFSP participant’s continuing education?

Correct! Wrong!

The AFSP requires tax preparers to complete courses on federal tax law and ethics as part of the program. This is essential to ensure that preparers maintain up-to-date knowledge on regulations and best practices in tax preparation.