Tax return preparers who have successfully completed one of the following national or state tests would be exempt from taking the AFTR course with a comprehension test.
• Registered Tax Return Preparers (RTRP)
• Registrants of Oregon, California and Maryland state-based return preparer testing programs
• Accredited Tax Preparers through Accreditation Council for Accountancy/Taxation
• Part 1 of the Special Enrollment Exam during 2-year eligibility window
• Successful VITA program reviewers and instructors