Detalle del Curso
COURSE
Annual Federal Tax Refresher (AFTR) Tax Year 2026
6 hours of IRS-approved Continuing Education credit. Required for non-credentialed tax return preparers seeking the AFSP – Record of Completion for the 2027 filing season. Includes the 100-question comprehension test. Must be completed by December 31, 2026.
$129.00
- Language: English
- Time: 6 Hrs
- Level: Intermediate
- Certificate: Upon passing the test
INFORMATIVE CONTENT
6 hours of IRS-approved Continuing Education credit
IRS-Approved CE Provider No. GFLRH
Course Description
The Annual Federal Tax Refresher (AFTR) course is a six-hour refresher program for non-credentialed tax return preparers who wish to participate in the IRS Annual Filing Season Program (AFSP) and obtain an AFSP – Record of Completion for the 2027 filing season.
The course covers the three domains established by the IRS: new tax law and recent updates affecting the 2026 Form 1040, a general review of individual federal tax law, and practices, procedures, and professional responsibility.
Course content follows the AFTR Course Outline published by the IRS.
Completion Deadline
Program completion (AFTR Course and Test) is required by December 31, 2026.
Testing Requirements
- Passing score: 70 percent
- Time limit: Only three hours to complete the test in one sitting is allowed
- Test attempts allowed: Two (2)
- How the test is given: The test is administered online as a self-study assessment. It consists of 100 multiple-choice questions and is available immediately upon completion of the course material. The test is not proctored. An on-screen timer displays the time remaining, and the test must be completed within the three-hour period in a single sitting.
Important Notices
Enrolled Agents cannot receive continuing education credit for the AFTR course.
AFSP participants must consent to the Circular 230 duties and restrictions in order to receive the AFSP – Record of Completion from the IRS.
AFSP Continuing Education Requirements
Review the Annual Filing Season Program continuing education requirements and AFTR course exemptions.
Limited Representation Rights
AFSP – Record of Completion holders have limited representation rights before the IRS.
Browser Requirements and Course Policies
This course is delivered online in a self-study format. A stable internet connection and a current version of Google Chrome, Mozilla Firefox, Microsoft Edge, or Safari are required. Cookies and JavaScript must be enabled, and pop-ups must be allowed for this site. A desktop or laptop computer is recommended.
Course material is accessible from the date of enrollment through December 31, 2026. Continuing education credit is reported to the IRS under the PTIN provided at registration; participants are responsible for supplying a valid, current PTIN.