2026 Annual Federal Tax Refresher (AFTR) Course
Prepare for the upcoming tax year with the Annual Federal Tax Refresher course — covering the latest tax law changes, current tax issues, and practice and professional responsibility. This course follows the 3 domains set annually by the IRS.
When an unenrolled tax professional passes this course with a 70% or better and completes 10 hours of tax law and 2 hours of ethics, they could qualify for the AFSP – Record of Completion and be included on the IRS's national database of tax return preparers.
📚 What is a Self-Study Course?
Take as long as you need. No deadlines, no rush — just progress on your schedule.
Enroll today and begin immediately. No waiting for a class to open or a session to start.
All materials are included. You study independently through readings, lessons, and a final exam.
Course Objectives
- Recognize the annual inflation and cost-of-living adjustments for the 2026 filing season
- Apply the updated standard deduction amounts for Tax Year 2026
- Comprehend the difference between business vs. hobby under Schedule C
- Understand limited representation rights under the Annual Filing Season Program (AFSP)
Course Curriculum
The 3 IRS Domains 6 Hours
Covers the newest federal tax law changes for the upcoming filing season, including several key provisions from the One Big Beautiful Bill Act (OBBBA).
A refresher on the core individual tax topics every preparer needs going into filing season.
Covers preparer standards, due diligence, and professional responsibility for the filing season.
100 multiple-choice questions, 3-hour time limit. Pass with a 70% or better to complete the AFTR course and earn your 6 CE credits.
How Do I Obtain an AFSP – Record of Completion?
- Take 18 hours of continuing education from IRS-Approved CE Providers: this 6-hour AFTR course covering filing season issues and tax law updates (including the knowledge-based comprehension test at the end), plus 10 hours of other federal tax law topics and 2 hours of ethics.
- Have an active preparer tax identification number (PTIN).
- Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.
Need the full 18 hours of the Annual Filing Season Program? Check out our AFSP bundle to cover the AFTR, Federal Tax Law, and Ethics requirements together.
Exempt From the AFTR Course?
Some unenrolled preparers are exempt from the AFTR course based on other recognized state or national competency tests:
- Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013.
- Established state-based return preparer program participants: active registrants of the Oregon Board of Tax Practitioners, California Tax Education Council, and/or Maryland State Board of Individual Tax Preparers.
- Tax preparers who have passed the SEE Part I examination within the past three calendar years (2025, 2024, 2023).
- VITA/TCE volunteers: quality reviewers, instructors, and return preparers with active PTINs.
- Other accredited tax-focused credential-holders: holders of the Accreditation Council for Accountancy and Taxation's Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) credentials.
If you meet one of these exemptions, you can obtain an AFSP – Record of Completion with 15 hours of continuing education instead (3 hours federal tax law updates, 10 hours other federal tax law topics, and 2 hours ethics), plus an active PTIN and consent to the Circular 230 obligations.
Course Details
| Detail | Info |
|---|---|
| Field of Study | 6 Hour AFTR Course |
| Course Level | Intermediate |
| Prerequisite | General tax preparation knowledge is required |
| Delivery Method | Self-Study |
| Passing Score | 70% or better on the 100-question, 3-hour final exam |
| To Earn Certificate | Pass the final exam with 70% or better, and complete the course survey |
| Included in This Course | eBookVideosAFTR Final Exam |
| CE Credit Deadline | December 31, 2026, midnight local time (LTP recommends finishing by December 29 to allow time for reporting) |
| Upon Completion | 🎓 Certificate of Completion |
* This course does not qualify for Enrolled Agent hours or California Continuing Education hours.
Self Study
Learn at your own pace, read or watch the lessons, pass the exams.
Mobile Friendly
Learn on your phone, tablet, or computer.
Bilingual
All our courses are available in English y español.
Career Paths
No matter where you’re at in your career, we have courses for you.
Simple Learner Experiences
Prendo365 gives you access to your course anytime, anywhere, on desktop, tablet, or mobile device. You're able to easily navigate through your course and receive your certificate of completion.
Why choose us
Over 35+ years tax preparation experience
We know what tax preparers need to succeed in their office
7+ EA’s and tax preparers on staff
Our team does extensive research to ensure you receive the best education
Bilingual live support
Having technical issues? We're ready to help you get started and complete your course.