Overview
Annual Federal Tax Refresher Course
The Annual Federal Tax Refresher (AFTR) course is a 6-hour AFTR course accompanied by a 3-hour, 100-question, comprehension exam. Master Tax Reform and complete your AFSP requirement with our industry-leading AFTR course.
AFTR Course
First introduced by the IRS in 2015 as part of the Annual Filing Season Program (AFSP), the AFTR is intended to recognize tax return preparers who voluntarily enhance their knowledge and improve their competency through continuing education. The AFTR course is required for non-exempt tax return preparers who wish to participate in the Annual Filing Season Program. Along with the AFTR, non-exempt preparers must complete 2 hours of Ethics and 10 hours of Federal Tax Law courses to earn the AFSP Record of Completion.
6-hour
AFTR Course
3 hours
Federal Tax Law Updates
10 hours
Federal Tax Law Topics
2 hours
Ethics
Generally, return preparers who are not attorneys, CPAs, or Enrolled Agents, and wish to earn the AFSP Record of Completion should complete the AFTR Course.
Reasons to Participate in the IRS Annual Filing Season Program
The Annual Filing Season Program is a voluntary continuing education program for tax return preparers that provides essential knowledge and information for the upcoming tax season.
You’ll have an edge over non-AFSP participants.
AFSP participants are included in the directory of Federal Tax Return Preparers with Credentials and Select Qualifications. This searchable directory will help the public choose preparers who currently hold professional credentials.
Gain ability to speak to the IRS on behalf of your client
The IRS allows PTIN holders to prepare tax returns for compensation, but not all unenrolled holders. Unenrolled preparers must complete the 6-hour IRS AFTR course, along with additional continuing education to represent clients before the IRS & receive record of completion.
Expertly authored Annual Filing Season Program courses
You can choose from over 35 relevant courses covering a wide range of helpful topics. The CPE platform allows you to easily track your progress and see your past course history.
35+
IRS Approved Courses
Explore a diverse catalog of courses designed to sharpen your expertise. From ethics to estate planning, these engaging courses help you stay compliant, expand your knowledge, and grow your career.
Exam Information
All AFSP requirements must be completed prior to midnight on December 31st of each year. By completing the AFTR course and earning the AFSP Record of Completion, non-exempt preparers gain the ability to represent clients whose returns they prepared during an examination by the IRS.
Dec 31st
Deadline
3 Hour
Exam
100 Question
Exam
Open Book
Exam
EAs, CPAs, and few others are exempt from the 6-Hour AFTR course.
An exempt preparer needs 15 hours of continuing education to earn a Record of Completion. All other preparers need to complete 18 hours (and pass the 6-hour AFTR course).
Have any questions?
Check out our answers to frequently asked questions.
Understanding IRS Representation
31 U.S.C. § 330 authorizes the IRS to "regulate the practice of representatives of persons before the Department of the Treasury." Practice entails communicating with the IRS for a taxpayer regarding the taxpayer’s rights, privileges, or liabilities under laws and regulations administered by the IRS. Only select professionals receive practice rights.
