What is the Annual Filing Season Program

  Choose A Quality Preparer  01/07/2019
 What is a Registered Tax Return Preparer (RTRP)

In 2011, the IRS implemented new stipulations for paid Tax Preparers that allowed a new designation. The new designation is Registered Tax Return Preparer (RTRP). In order to receive this designation the tax preparer must meet these requirements: Obtaining and maintaining a PTIN number

Passing a competency test ****
Passing a background check
Yearly continuing education courses
Receiving a certificate of completion

On Friday, Jan. 18, 2013, the United States District Court for the District of Columbia enjoined the Internal Revenue Service from enforcing the regulatory requirements for registered tax return preparers. At Maxwell Tax Service, our tax preparers have completed these requirements, are still considered "exempt" in status due to passing the exams, and continue to participate in the AFSP.  You can be sure you will receive quality tax preparations with the type of representation our designation offers.  Our preparers strive to stay educated and in compliance with all IRS standards so we can provide the best services to our clients. 

"The Annual Filing Season Program aims to recognize the efforts of non-credentialed return preparers who aspire to a higher level 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 with 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.

Record of Completion Requirements
 18 hours of continuing education from IRS-Approved CE Providers, including:
a six (6) hour Annual Federal Tax Refresher (AFTR) course that covers filing season issues and tax law updates, as well as a knowledge-based comprehension test administered at the end of the course by the CE Provider;
ten (10) hours of other federal tax law topics; and
two (2) hours of ethics.
Have an active preparer tax identification number (PTIN).
Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230. "(IRS.GOV)