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ANNUAL FILING SEASON PROGRAM Rev. Pro. 2014-42 SECTION 1. PURPOSE This revenue procedure provides guidance regarding a new, voluntary Annual Filing Season Program designed to encourage tax return
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The Annual Filing Season Program is a voluntary program for tax preparers to stay current with tax law updates and maintain their qualifications.
Tax preparers who are not enrolled in the IRS Annual Filing Season Program or other credential programs are required to file annually.
To fill out the Annual Filing Season Program, tax preparers must complete the required continuing education hours and pass a tax compliance check.
The purpose of the Annual Filing Season Program is to improve the competency of non-credentialed tax return preparers.
Information such as completed continuing education courses, tax compliance check results, and other relevant qualifications must be reported on the Annual Filing Season Program.
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