100+ Free AFSP Practice Questions
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Key Facts: AFSP Exam
70%
Passing Score
AFTR comprehension test
100
Test Questions
Multiple-choice, 3-hour limit
18 hrs
CE Required (Non-Exempt)
6 AFTR + 10 tax law + 2 ethics
$0
IRS Program Fee
CE provider fees apply
Annual
Renewal Frequency
Must complete by Dec 31 each year
Limited
Representation Rights
Clients you prepared returns for
The AFSP requires 18 hours of CE including a 6-hour AFTR course with a 100-question test (70% to pass, 3-hour time limit). The IRS charges no fee — costs come from CE providers ($40-$150). AFSP holders get limited representation rights and listing in the IRS public directory. The program must be completed annually by December 31. Exempt participants (former RTRP test passers) need only 15 hours of CE.
About the AFSP Exam
The Annual Filing Season Program (AFSP) is a voluntary IRS program for non-credentialed tax return preparers who want to demonstrate higher professional standards. Participants complete 18 hours of continuing education (including the 6-hour Annual Federal Tax Refresher course with a 100-question comprehension test), renew their PTIN, and consent to Circular 230 obligations. Successful participants receive an AFSP Record of Completion and are listed in the IRS Directory of Federal Tax Return Preparers.
Questions
100 scored questions
Time Limit
3 continuous hours
Passing Score
70% (70 of 100 questions correct)
Exam Fee
No IRS fee; CE provider packages typically $40-$150 (IRS - Internal Revenue Service (via IRS-Approved CE Providers))
AFSP Exam Content Outline
Annual Federal Tax Refresher (AFTR)
Tax law updates, filing season issues, inflation adjustments, and new legislation
Federal Tax Law Topics
Individual tax return preparation, income, deductions, credits, and Schedule C
Ethics / Circular 230
Practitioner duties, due diligence, preparer penalties, and representation rights
How to Pass the AFSP Exam
What You Need to Know
- Passing score: 70% (70 of 100 questions correct)
- Exam length: 100 questions
- Time limit: 3 continuous hours
- Exam fee: No IRS fee; CE provider packages typically $40-$150
Keys to Passing
- Complete 500+ practice questions
- Score 80%+ consistently before scheduling
- Focus on highest-weighted sections
- Use our AI tutor for tough concepts
AFSP Study Tips from Top Performers
Frequently Asked Questions
What is the AFSP and who should take it?
The Annual Filing Season Program (AFSP) is a voluntary IRS initiative for non-credentialed tax return preparers. It requires 18 hours of CE (including a 6-hour AFTR course with a 100-question test), PTIN renewal, and Circular 230 consent. Successful participants get listed in the IRS public directory and receive limited representation rights before the IRS.
How many questions are on the AFTR test and what score do I need to pass?
The AFTR comprehension test consists of 100 multiple-choice questions with a 3-hour time limit. You need a score of 70% (70 correct answers) to pass. Most CE providers allow at least 2 attempts on the same test. If you fail both attempts, you can retake a substantially different version.
How much does the AFSP cost?
The IRS does not charge a fee for the AFSP program itself. However, you must purchase the required CE courses from an IRS-approved CE provider. Packages typically range from $40 to $150 depending on the provider. You also need to renew your PTIN ($19.75 per year).
What is the difference between AFSP and Enrolled Agent (EA)?
AFSP is a voluntary annual program for non-credentialed preparers that provides limited representation rights. The EA designation requires passing a rigorous 3-part exam (SEE) and grants unlimited representation rights before the IRS. AFSP is a good first step, while EA is the gold standard IRS credential.
Do I have to complete the AFSP every year?
Yes, the AFSP must be completed annually. Each year you must complete the required CE hours (including the AFTR course and test), renew your PTIN, and consent to Circular 230 obligations by December 31 to receive a new Record of Completion for the upcoming filing season.
What are AFSP limited representation rights?
AFSP holders can represent clients whose returns they prepared and signed, but only before revenue agents, customer service representatives, and similar IRS employees (including the Taxpayer Advocate Service). They cannot represent clients in appeals or before the IRS Office of Chief Counsel. Without AFSP, non-credentialed PTIN holders have no representation rights.