Glossary entry · credential
AFSP
Annual Filing Season Program — voluntary IRS credential for non-credentialed preparers.
Practice scope
AFSP is a voluntary IRS program for non-credentialed preparers. Participation requires 18 hours of continuing education annually (including the 6-hour Annual Federal Tax Refresher and a competency test). AFSP holders have limited representation rights — they can represent clients before IRS examiners on returns they prepared and signed, but not on appeals or collections.