How to Become a Tax Preparer in CT: PTIN, AFSP, and Permit

To become a tax preparer in Connecticut, you need three things in this order: a federal Preparer Tax Identification Number (PTIN) from the IRS, a certificate of completion from the IRS Annual Filing Season Program (AFSP), and a paid preparer permit from the Connecticut Department of Revenue Services (DRS). The state permit is required once you prepare more than ten Connecticut or federal returns for Connecticut clients for a fee.¹

Step 1: Get a Federal PTIN

Anyone paid to prepare or help prepare a federal return needs their own PTIN, and it has to appear in the “Paid Preparer” section of every return you touch.² You apply online through the IRS Tax Professional PTIN System. For the 2026 filing season the total fee is $18.75, made up of a $10 IRS user fee and an $8.75 contractor processing fee.³

Renewal is annual. Without a current PTIN you cannot sign returns, and you cannot apply for the Connecticut permit either, since an active PTIN is a state prerequisite.

Step 2: Complete the IRS Annual Filing Season Program

Since January 1, 2022, Connecticut has required non-exempt applicants to hold an AFSP certificate of completion before DRS will issue a permit.⁴ The AFSP is a voluntary IRS program for non-credentialed preparers built around 18 hours of continuing education from IRS-approved providers each year:

6 hours: Annual Federal Tax Refresher (AFTR) course, ending in a knowledge-based test
10 hours: federal tax law topics
2 hours: ethics

You also consent to abide by specific practice obligations from Treasury Department Circular 230.⁵ Preparers who have passed certain recognized state or national competency tests can skip the AFTR course but still owe 15 hours of continuing education in federal tax law, tax law updates, and ethics.

Finish the AFSP before you apply to DRS. The state won’t approve a permit without it.

Step 3: Apply for the Connecticut Permit

Before starting the application, make sure you meet the baseline qualifications: at least 18 years old, a high school diploma or equivalent, an active PTIN, and evidence of experience, education, or training in tax preparation.⁴

Applications are processed only online through the eLicense portal at elicense.ct.gov. First-time users create an account before starting.⁶ Have these ready:

Your Social Security Number
Your PTIN (a “P” followed by eight digits)
Your business name exactly as it appears on official records
A physical business address and an active email for DRS correspondence
Your AFSP certificate of completion

Make sure names and identification numbers match your federal records; mismatches cause processing delays. The initial application fee is $100, payable at the final screen by Visa, MasterCard, Discover, or American Express. Electronic checks are not accepted.⁷ After submission, DRS sends a confirmation email showing your application is under review.

If you plan to facilitate refund anticipation loans or refund anticipation checks, that requires a separate facilitator permit from DRS.¹

Who Doesn’t Need a Connecticut Permit

The DRS permit requirement doesn’t apply to everyone who prepares returns for pay. You are exempt if you are:

A licensed CPA with an active license from the Connecticut State Board of Accountancy, or a valid equivalent credential from another state
An attorney admitted to practice law
An enrolled agent authorized to practice before the IRS

These groups already work under their own licensing and disciplinary frameworks.⁷ They still need a PTIN for federal purposes, but they skip the state permit process entirely.

The ten-return threshold also matters. If you prepare ten or fewer Connecticut or federal returns for Connecticut clients in a year, the state permit isn’t required. Above ten, it is, and the rule applies to employees of tax preparation businesses, not only independent operators.

Keeping the Permit Active

A Connecticut tax preparer permit is valid for two years from the date you apply. DRS emails a renewal notification about 30 days before expiration. The renewal fee is $50.⁸ Once a permit lapses, you can’t legally charge for tax preparation services until it’s reinstated.

If you take a break from preparing returns, you can request inactive permit status. An inactive permit doesn’t require renewal while inactive, but you also cannot prepare returns or advertise as a permitted preparer during that period. You can reactivate before expiration by paying the renewal fee.⁷ Keep your PTIN current alongside the state permit; both must be active for you to legally prepare returns.

What It Costs to Skip the Permit

The Commissioner of Revenue Services can impose a civil penalty of $100 per day for each day a person provides tax preparation services or acts as a facilitator without a valid permit.⁹ Working a full filing season unpermitted adds up to thousands of dollars in state fines before any client complaint reaches DRS.

Federal penalties run separately. Under IRC § 6695(c), the IRS charges $60 per failure to include a valid PTIN on a return, with a calendar-year cap of $31,500 as of returns filed in 2025. Those figures are inflation-adjusted, so 2026 amounts may be slightly higher when published.10

1
Connecticut State Department of Revenue Services. Tax Preparer and Facilitator Permit
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Internal Revenue Service. Frequently Asked Questions: Do I Need a PTIN?
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Internal Revenue Service. IRS Reminds Tax Pros to Renew PTINs for the 2026 Tax Season
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Department of Revenue Services. SN 2019(4) Permit Requirements for Tax Preparers and Facilitators
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Internal Revenue Service. General Requirements for the Annual Filing Season Program Record of Completion
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Connecticut Department of Revenue Services (DRS). DRS eLicense Application Paid Preparer/Facilitator
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Justia. Connecticut General Statutes 12-790a – Tax Preparers and Facilitators. Permits. Penalties.
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Department of Revenue Services. SN 2018(8) Permit Requirements for Tax Preparers and Facilitators
9
Justia. Connecticut General Statutes 12-790a – Tax Preparers and Facilitators. Permits. Penalties.a>
10
Internal Revenue Service. Tax Preparer Penalties