The Annual Filing Season Program aims to recognize the efforts of tax return preparers who aspire to a higherlevel of professionalism. Those who choose to participate can meet the requirements by obtaining 18 hours of continuing education, including a six hour federal tax law refresher course, including passing a test. The return preparer must also renew their preparer tax identification number (PTIN) for the upcoming year, and consent to adhere to the obligations in Circular 230, Subpart B and section 10.51.
Upon completion of these requirements, the return preparer receives an Annual Filing Season Program – Record of Completion from the IRS.
Annual Filing Season Program participants are included in a public database of return preparers on the IRS website. The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications includes the name, city, state, ZIP Code, and credentials of all attorneys, CPAs, enrolled agents, enrolled retirement plan agents and enrolled actuaries with a valid PTIN, as well as all Annual Filing Season Program – Record of Completion holders.
In addition to being included in the public directory of tax return preparers, the Annual Filing Season Program – Record of Completion is differentiated in the marketplace. The IRS launched a public education campaign in January 2015 encouraging taxpayers to select return preparers carefully, and seek those with professional credentials or other select qualifications.
Annual Filing Season Program participants can represent clients whose returns they prepared and signed, before revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service.
PTIN holders without an Annual Filing Season Program – Record of Completion or other professional credential will only be permitted to prepare tax returns. For returns prepared and signed after December 31, 2015, they will not be allowed to represent clients before the IRS.
Michael Adell RTRP, has been a particpant in the Annual Filing Season Program every year since it's inception, in 2015. Mr Adell's Record of Completion for the 2019 Annual Filing Season Program is displayed below.