{"title":"AFSP","description":"","products":[{"product_id":"annual-filing-season-program-ebook","title":"Annual Filing Season Program eBook","description":"\u003cp\u003e\u003cmeta charset=\"UTF-8\"\u003e \u003cmeta content=\"width=device-width, initial-scale=1.0\" name=\"viewport\"\u003e \u003clink rel=\"stylesheet\" href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700\u0026amp;family=Playfair+Display:wght@700\u0026amp;display=swap\"\u003e\u003c\/p\u003e\n\u003cstyle\u003e\n    *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\n\n    body {\n      font-family: 'Inter', sans-serif;\n      background: #fff;\n      color: #1a1a2e;\n    }\n\n    .course-wrapper {\n      max-width: 860px;\n      margin: 0 auto;\n      padding: 0px 15px;\n    }\n\n    \/* BADGE *\/\n    .badge {\n      display: inline-block;\n      background: #e8f5f3;\n      color: #50A89A;\n      font-size: 12px;\n      font-weight: 600;\n      letter-spacing: 0.08em;\n      text-transform: uppercase;\n      padding: 6px 14px;\n      border-radius: 100px;\n      margin-bottom: 20px;\n    }\n\n    \/* TITLE *\/\n    .course-title {\n      font-family: 'Playfair Display', serif;\n      font-size: clamp(28px, 5vw, 42px);\n      color: #333f48;\n      line-height: 1.2;\n      margin-bottom: 16px;\n    }\n\n    \/* INTRO *\/\n    .course-intro {\n      font-size: 17px;\n      line-height: 1.75;\n      color: #3d3d3d;\n      margin-bottom: 12px;\n    }\n\n    .course-intro-sub {\n      font-size: 15px;\n      line-height: 1.75;\n      color: #555;\n      margin-bottom: 40px;\n    }\n\n    \/* DIVIDER *\/\n    .divider {\n      border: none;\n      border-top: 1.5px solid #e8eaf0;\n      margin: 40px 0;\n    }\n\n    \/* SECTION HEADING *\/\n    .section-heading {\n      font-size: 13px;\n      font-weight: 700;\n      letter-spacing: 0.1em;\n      text-transform: uppercase;\n      color: #f5a621;\n      margin-bottom: 20px;\n    }\n\n    \/* OUTCOMES *\/\n    .outcomes-list {\n      list-style: none !important;\n      list-style-type: none !important;\n      display: grid;\n      grid-template-columns: 1fr 1fr;\n      gap: 12px 24px;\n      margin-bottom: 40px;\n    }\n\n    .outcomes-list li {\n      list-style: none !important;\n      list-style-type: none !important;\n      font-size: 14px;\n      color: #2d2d2d;\n      padding-left: 22px;\n      position: relative;\n      line-height: 1.5;\n    }\n\n    .outcomes-list li::before {\n      content: \"✓\";\n      position: absolute;\n      left: 0;\n      color: #50A89A;\n      font-weight: 700;\n    }\n\n    \/* PART LABEL (groups chapters within the AFSP's 3 required parts) *\/\n    .part-label {\n      font-size: 12px;\n      font-weight: 700;\n      letter-spacing: 0.04em;\n      color: #333f48;\n      margin: 22px 0 10px;\n      display: flex;\n      align-items: center;\n      gap: 8px;\n    }\n\n    .part-label:first-of-type { margin-top: 0; 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}\n\n    \/* SELF-STUDY BOX *\/\n    .self-study-box {\n      background: #f7f8fc;\n      border: 1.5px solid #e4e7f0;\n      border-left: 4px solid #50A89A;\n      border-radius: 12px;\n      padding: 24px 28px;\n      margin-bottom: 8px;\n    }\n\n    .self-study-heading {\n      font-size: 14px;\n      font-weight: 700;\n      color: #333f48;\n      margin-bottom: 18px;\n      letter-spacing: 0.01em;\n    }\n\n    .self-study-perks {\n      display: grid;\n      grid-template-columns: 1fr 1fr 1fr;\n      gap: 16px;\n    }\n\n    .perk {\n      display: flex;\n      gap: 12px;\n      align-items: flex-start;\n    }\n\n    .perk-icon {\n      font-size: 20px;\n      margin-top: 2px;\n      flex-shrink: 0;\n    }\n\n    .perk strong {\n      display: block;\n      font-size: 13px;\n      color: #333f48;\n      margin-bottom: 4px;\n    }\n\n    .perk p {\n      font-size: 12.5px;\n      color: #666;\n      line-height: 1.5;\n    }\n\n    @media (max-width: 600px) {\n      .self-study-perks {\n        grid-template-columns: 1fr;\n      }\n    }\n\n    @media (max-width: 600px) {\n      .outcomes-list, .chapters-grid {\n        grid-template-columns: 1fr;\n      }\n      .chapter-item.final {\n        grid-column: auto;\n      }\n    }\n  \u003c\/style\u003e\n\u003cdiv class=\"course-wrapper\"\u003e\n\u003cspan class=\"badge\"\u003eIntermediate Level · Self-Study\u003c\/span\u003e\n\u003ch1 class=\"course-title\"\u003e2026 Annual Filing Season Program (AFSP)\u003c\/h1\u003e\n\u003cp class=\"course-intro\"\u003eEarn your AFSP – Record of Completion for the 2027 filing season and gain limited representation rights for your clients. This self-study program covers the full 18-hour requirement: 10 hours of Federal Tax Law, 6 hours of the Annual Federal Tax Refresher (AFTR), and 2 hours of Ethics.\u003c\/p\u003e\n\u003cp class=\"course-intro-sub\"\u003eDesigned for tax preparers who already have general tax preparation knowledge, this program walks you through capital gains and losses, depreciation, Schedule C, and Schedule E, plus a dedicated AFTR module covering filing season issues and the latest tax law updates. Finish with a knowledge-based comprehension test and a final exam to lock in your CE credits. \u003cmeta charset=\"utf-8\"\u003e\u003cspan\u003eYour completed hours are reported to your PTIN account.\u003c\/span\u003e\u003c\/p\u003e\n\u003cdiv class=\"deadline-box\"\u003e\n\u003cstrong\u003e⏰ Deadline:\u003c\/strong\u003e Complete your course before midnight (local time) on December 31, 2026 to ensure your hours are reported on time. The 6-hour AFTR portion expires December 31, 2026 — after that date, only the 10 hours of Federal Tax Law and 2 hours of Ethics will be reported per IRS regulations.\u003c\/div\u003e\n\u003cdiv class=\"self-study-box\"\u003e\n\u003cp class=\"self-study-heading\"\u003e📚 What is a Self-Study Course?\u003c\/p\u003e\n\u003cdiv class=\"self-study-perks\"\u003e\n\u003cdiv class=\"perk\"\u003e\n\u003cspan class=\"perk-icon\"\u003e🕐\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cstrong\u003eLearn at your own pace\u003c\/strong\u003e\n\u003cp\u003eTake as long as you need. No deadlines, no rush — just progress on your schedule.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"perk\"\u003e\n\u003cspan class=\"perk-icon\"\u003e📅\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cstrong\u003eStart any time\u003c\/strong\u003e\n\u003cp\u003eEnroll today and begin immediately. No waiting for a class to open or a session to start.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"perk\"\u003e\n\u003cspan class=\"perk-icon\"\u003e🙋\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cstrong\u003eNo instructor required\u003c\/strong\u003e\n\u003cp\u003eAll materials are included. You study independently through readings, lessons, and a final exam.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003chr class=\"divider\"\u003e\n\u003cp class=\"section-heading\"\u003eCourse Objectives\u003c\/p\u003e\n\u003cul class=\"outcomes-list\"\u003e\n\u003cli\u003eUnderstand your limited representation rights as an AFSP Record of Completion holder\u003c\/li\u003e\n\u003cli\u003eKnow the penalty amount per refundable credit\u003c\/li\u003e\n\u003cli\u003eRecognize the annual inflation rates for the standard deduction\u003c\/li\u003e\n\u003cli\u003eReport capital gains and losses on the sale of stocks, real estate, and other assets\u003c\/li\u003e\n\u003cli\u003eApply depreciation methods including Section 179 and bonus depreciation\u003c\/li\u003e\n\u003cli\u003eComplete Schedule C for self-employed individuals and sole proprietors\u003c\/li\u003e\n\u003cli\u003eComplete Schedule E for rental, partnership, S corp, and trust income\u003c\/li\u003e\n\u003cli\u003eAdhere to practice obligations under Subpart B and Section 10.51 of Circular 230\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr class=\"divider\"\u003e\n\u003cp class=\"section-heading\"\u003eCourse Curriculum\u003c\/p\u003e\n\u003cp class=\"part-label\"\u003eAFSP Part I — Federal Tax Law \u003cspan class=\"part-hours\"\u003e10 Hours\u003c\/span\u003e\u003c\/p\u003e\n\u003cdiv class=\"chapters-grid\"\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCh. 1\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eCapital Gains and Losses\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eLearn how to report profits and losses from selling stocks, real estate, and other assets — and how tax rates apply.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCh. 2\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eDepreciation\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eUnderstand how to deduct the cost of business assets over time using methods like Section 179 and bonus depreciation.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCh. 3\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eSchedule C\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eUsed for self-employed individuals and sole proprietors to report business income and expenses on their personal return.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCh. 4\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eSchedule E\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eCovers supplemental income from rental properties, partnerships, S corporations, and trusts.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item final\"\u003e\n\u003cspan class=\"chapter-num\"\u003eExam\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eFederal Tax Law Final Exam\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eTest your knowledge across the Federal Tax Law chapters to earn your 10 CE credits for this part.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cp class=\"part-label\"\u003eAFSP Part II — Ethics, Due Diligence and Penalties \u003cspan class=\"part-hours\"\u003e2 Hours\u003c\/span\u003e\u003c\/p\u003e\n\u003cdiv class=\"chapters-grid\"\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCh. 5\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eEthics, Due Diligence and Penalties\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eCovers professional standards and due diligence responsibilities tax preparers must follow, including taxpayer penalties and Circular 230 guidelines.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item final\"\u003e\n\u003cspan class=\"chapter-num\"\u003eExam\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eEthics Final Exam\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eTest your knowledge of ethics, due diligence, and penalties to earn your 2 CE credits for this part.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cp class=\"part-label\"\u003eAFSP Part III — Annual Federal Tax Refresher (AFTR) \u003cspan class=\"part-hours\"\u003e6 Hours\u003c\/span\u003e\u003c\/p\u003e\n\u003cdiv class=\"chapters-grid\"\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCh. 6\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eAnnual Federal Tax Refresher\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eCovers filing season issues and 2026 tax law updates.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item final\"\u003e\n\u003cspan class=\"chapter-num\"\u003eExam\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eAFTR Comprehension Test\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eKnowledge-based comprehension test administered by the CE Provider to earn your 6 CE credits for this part.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003chr class=\"divider\"\u003e\n\u003cp class=\"section-heading\"\u003eTo Earn Your AFSP – Record of Completion\u003c\/p\u003e\n\u003cul class=\"requirements-list\"\u003e\n\u003cli\u003eTake the six (6) hour Annual Federal Tax Refresher (AFTR) course covering filing season issues and tax law updates, plus the knowledge-based comprehension test administered by the CE Provider.\u003c\/li\u003e\n\u003cli\u003eTake ten (10) hours of other federal tax law topics.\u003c\/li\u003e\n\u003cli\u003eTake two (2) hours of ethics.\u003c\/li\u003e\n\u003cli\u003eHave a valid Preparer Tax Identification Number (PTIN).\u003c\/li\u003e\n\u003cli\u003eConsent to adhere to the practice obligations outlined in Subpart B and Section 10.51 of Treasury Department Circular No. 230.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp class=\"ca-note\"\u003eA tax preparer needs a PTIN account to receive instructions from TaxPro_PTIN@irs.gov on signing the Circular 230 consent and receiving your certificate in your online secure mailbox. If you don't have an online PTIN account, you'll receive a letter with instructions for completing the application and obtaining your certificate.\u003c\/p\u003e\n\u003chr class=\"divider\"\u003e\n\u003cp class=\"section-heading\"\u003eCourse Details\u003c\/p\u003e\n\u003ctable class=\"details-table\"\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eDetail\u003c\/th\u003e\n\u003cth\u003eInfo\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003eField of Study\u003c\/td\u003e\n\u003ctd\u003e\n\u003cspan class=\"tag\"\u003eFederal Tax Law — 10 hrs\u003c\/span\u003e\u003cspan class=\"tag\"\u003eBehavioral Ethics — 2 hrs\u003c\/span\u003e\u003cspan class=\"tag\"\u003e6 Hour AFTR\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eTotal CE Credit\u003c\/td\u003e\n\u003ctd\u003e18 hours (70% or better required to pass; earns limited representation rights)\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eCourse Level\u003c\/td\u003e\n\u003ctd\u003eIntermediate\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003ePrerequisite\u003c\/td\u003e\n\u003ctd\u003eGeneral tax preparation knowledge is required\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eDelivery Method\u003c\/td\u003e\n\u003ctd\u003eSelf-Study\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eCE Credit Deadline\u003c\/td\u003e\n\u003ctd\u003eDecember 31, 2026, midnight local time — for all 18 CE credits. The 6-hour AFTR portion expires December 31, 2026; the 10-hour Federal Tax Law and 2-hour Ethics portions can still be completed for credit after that date.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eUpon Completion\u003c\/td\u003e\n\u003ctd\u003e\n\u003cspan class=\"tag\"\u003e🎓 Certificate of Completion\u003c\/span\u003e\u003cspan class=\"tag\"\u003e📜 AFSP – Record of Completion\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eIRS Credit Reporting\u003c\/td\u003e\n\u003ctd\u003eCE credits reported directly to the IRS for tax preparers with a valid PTIN\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003cp class=\"ca-note\"\u003e\u003cspan style=\"color: rgb(255, 42, 0);\"\u003e\u003cstrong\u003e* This course does not qualify for California CTEC continuing education credit. It counts for federal (IRS) CE only and will be reported to your PTIN account.\u003c\/strong\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ca-note\"\u003e* After 12\/31\/26, only 10 hours of Federal Tax Law and 2 hours of Ethics will be reported per IRS regulations.\u003c\/p\u003e\n\u003c\/div\u003e","brand":"Latino Tax Pro","offers":[{"title":"Course \u0026 eBook","offer_id":32637416046678,"sku":"","price":183.53,"currency_code":"USD","in_stock":true},{"title":"Course, eBook \u0026 Textbook","offer_id":32637416079446,"sku":"4154","price":255.17,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0044\/4284\/9366\/files\/AFSP_5059de62-c141-474e-9a31-208c801c92af.png?v=1785531523"},{"product_id":"afsp-espanol","title":"AFSP - español","description":"\u003cp data-end=\"545\" data-start=\"215\"\u003eEste curso califica para 18 horas de educación continua. Incluye: 10 horas de leyes tributarias, 6 horas del curso AFTR (Repaso Anual de Impuestos Federales) y 2 horas de Ética. Después de completar el curso con un puntaje del 70% o más, el profesional de impuestos obtendrá derechos de representación limitados para sus clientes.\u003c\/p\u003e\n\u003cp data-end=\"688\" data-start=\"552\"\u003e\u003cstrong data-end=\"688\" data-start=\"552\"\u003ePara obtener el Certificado de Finalización del Programa AFSP para la Temporada de Declaración 2026, se debe completar lo siguiente:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul data-end=\"1271\" data-start=\"690\"\u003e\n\u003cli data-end=\"919\" data-start=\"690\"\u003e\n\u003cp data-end=\"919\" data-start=\"692\"\u003eTomar un curso de seis (6) horas del Repaso Anual de Impuestos Federales (AFTR), que cubre temas de la temporada de impuestos y actualizaciones de ley, junto con un examen de comprensión administrado por el proveedor del curso.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli data-end=\"996\" data-start=\"920\"\u003e\n\u003cp data-end=\"996\" data-start=\"922\"\u003eTomar diez (10) horas de temas adicionales sobre leyes fiscales federales.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli data-end=\"1028\" data-start=\"997\"\u003e\n\u003cp data-end=\"1028\" data-start=\"999\"\u003eTomar dos (2) horas de ética.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli data-end=\"1117\" data-start=\"1029\"\u003e\n\u003cp data-end=\"1117\" data-start=\"1031\"\u003eTener un número de identificación del preparador de impuestos (PTIN) válido para 2021.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli data-end=\"1271\" data-start=\"1118\"\u003e\n\u003cp data-end=\"1271\" data-start=\"1120\"\u003eAceptar cumplir con ciertas obligaciones profesionales descritas en el subapartado B y la sección 10.51 de la Circular 230 del Departamento del Tesoro.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp data-end=\"1633\" data-start=\"1278\"\u003eEl preparador debe tener una cuenta PTIN para recibir correos electrónicos de \u003cstrong data-end=\"1379\" data-start=\"1356\"\u003e\u003ca rel=\"noopener\" class=\"cursor-pointer\" data-end=\"1377\" data-start=\"1358\"\u003eTaxPro_PTIN@irs.gov\u003c\/a\u003e\u003c\/strong\u003e con instrucciones sobre cómo firmar el consentimiento de la Circular 230 y obtener su certificado en su buzón seguro en línea. Si no tiene una cuenta PTIN en línea, recibirá una carta con instrucciones para completar el proceso y obtener su certificado.\u003c\/p\u003e\n\u003cp data-end=\"1664\" data-start=\"1640\"\u003e\u003cstrong data-end=\"1664\" data-start=\"1640\"\u003eObjetivos del curso:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-end=\"1711\" data-start=\"1666\"\u003eAl finalizar este curso, el estudiante podrá:\u003c\/p\u003e\n\u003cul data-end=\"1907\" data-start=\"1713\"\u003e\n\u003cli data-end=\"1769\" data-start=\"1713\"\u003e\n\u003cp data-end=\"1769\" data-start=\"1715\"\u003eComprender sus derechos de representación limitados.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli data-end=\"1834\" data-start=\"1770\"\u003e\n\u003cp data-end=\"1834\" data-start=\"1772\"\u003eConocer la cantidad de multas por cada crédito reembolsable.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli data-end=\"1907\" data-start=\"1835\"\u003e\n\u003cp data-end=\"1907\" data-start=\"1837\"\u003eReconocer los índices de inflación anuales para la deducción estándar.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp data-end=\"2023\" data-start=\"1914\"\u003e\u003cstrong data-end=\"1935\" data-start=\"1914\"\u003eÁreas de estudio:\u003c\/strong\u003e\u003cbr data-end=\"1938\" data-start=\"1935\"\u003eLeyes tributarias federales – 10 horas\u003cbr data-end=\"1979\" data-start=\"1976\"\u003eÉtica profesional – 2 horas\u003cbr data-end=\"2009\" data-start=\"2006\"\u003eAFTR – 6 horas\u003c\/p\u003e\n\u003cp data-end=\"2179\" data-start=\"2025\"\u003e\u003cstrong data-end=\"2045\" data-start=\"2025\"\u003eNivel del curso:\u003c\/strong\u003e Intermedio\u003cbr data-end=\"2059\" data-start=\"2056\"\u003e\u003cstrong data-end=\"2080\" data-start=\"2059\"\u003eRequisito previo:\u003c\/strong\u003e Conocimientos generales de preparación de impuestos\u003cbr data-end=\"2135\" data-start=\"2132\"\u003e\u003cstrong data-end=\"2157\" data-start=\"2135\"\u003eMétodo de entrega:\u003c\/strong\u003e Estudio autodidacta\u003c\/p\u003e\n\u003cp data-end=\"2290\" data-start=\"2186\"\u003e\u003cstrong data-end=\"2235\" data-start=\"2186\"\u003eFecha límite para obtener las 18 horas de CE:\u003c\/strong\u003e 31 de diciembre de 2025, a la medianoche (hora local).\u003c\/p\u003e\n\u003cp data-end=\"2473\" data-start=\"2292\"\u003eLa porción de 6 horas del AFTR vence el 31 de diciembre de 2025. Aún podrá completar las 10 horas de Ley Tributaria Federal y las 2 horas de Ética para crédito después de esa fecha.\u003c\/p\u003e\n\u003cp data-end=\"2567\" data-start=\"2480\"\u003e\u003cstrong data-end=\"2567\" data-start=\"2480\"\u003eEste curso no califica para horas de educación continua en el estado de California.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-end=\"2628\" data-start=\"2569\"\u003e\u003cem data-end=\"2628\" data-start=\"2569\"\u003eEl eBook tiene derechos de autor y no se puede descargar.\u003c\/em\u003e\u003c\/p\u003e\n\u003cp data-end=\"2758\" data-start=\"2630\"\u003eDespués del 31\/12\/2025, solo se reportarán 10 horas de Ley Tributaria Federal y 2 horas de Ética según las regulaciones del IRS.\u003c\/p\u003e","brand":"Latino Tax Pro","offers":[{"title":"Course \u0026 eBook","offer_id":32295364100182,"sku":"","price":183.53,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0044\/4284\/9366\/files\/Untitled_design_9.png?v=1791243868"},{"product_id":"bilingual-annual-filing-season-program","title":"Bilingual Annual Filing Season Program","description":"\u003cp\u003e\u003cmeta charset=\"UTF-8\"\u003e \u003cmeta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\"\u003e \u003clink href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700\u0026amp;family=Playfair+Display:wght@700\u0026amp;display=swap\" rel=\"stylesheet\"\u003e\u003c\/p\u003e\n\u003cstyle\u003e\n    *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\n\n    body {\n      font-family: 'Inter', sans-serif;\n      background: #fff;\n      color: #333f48;\n    }\n\n    .course-wrapper {\n      max-width: 860px;\n      margin: 0 auto;\n      padding: 48px 24px;\n    }\n\n    \/* PURE-CSS TAB SWITCH (no JS — survives AJAX\/section re-renders) *\/\n    .tab-radio { display: none !important; }\n\n    .tab-bar {\n      display: flex;\n      gap: 8px;\n      margin-bottom: 40px;\n      border-bottom: 2px solid #e8eaf0;\n    }\n\n    .tab-btn {\n      font-family: 'Inter', sans-serif;\n      font-size: 14px;\n      font-weight: 600;\n      padding: 12px 28px;\n      cursor: pointer;\n      color: #999;\n      border-bottom: 3px solid transparent;\n      margin-bottom: -2px;\n      letter-spacing: 0.02em;\n      user-select: none;\n      display: inline-block;\n    }\n\n    .tab-btn:hover { color: #50A89A; }\n\n    .tab-flag { margin-right: 6px; font-size: 15px; }\n\n    .tab-panel { display: none !important; }\n\n    #tab-lang-en-afsp:checked ~ #panel-en { display: block !important; 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}\n\n    .part-hours {\n      font-size: 11px;\n      font-weight: 600;\n      color: #50A89A;\n      background: #e8f5f3;\n      border-radius: 100px;\n      padding: 3px 10px;\n    }\n\n    \/* CHAPTERS *\/\n    .chapters-grid {\n      display: grid;\n      grid-template-columns: 1fr 1fr;\n      gap: 10px;\n      margin-bottom: 24px;\n    }\n\n    .chapter-item {\n      display: flex;\n      align-items: flex-start;\n      gap: 12px;\n      background: #f7f8fc;\n      border: 1px solid #e4e7f0;\n      border-radius: 10px;\n      padding: 14px 16px;\n    }\n\n    .chapter-num {\n      font-size: 11px;\n      font-weight: 700;\n      color: #50A89A;\n      background: #e8f5f3;\n      border-radius: 6px;\n      padding: 3px 8px;\n      white-space: nowrap;\n      margin-top: 1px;\n    }\n\n    .chapter-title {\n      font-size: 13.5px;\n      font-weight: 600;\n      color: #333f48;\n      line-height: 1.4;\n      display: block;\n      margin-bottom: 5px;\n    }\n\n    .chapter-desc {\n      font-size: 12.5px;\n      color: #666;\n      line-height: 1.5;\n      font-weight: 400;\n    }\n\n    .chapter-item.final {\n      grid-column: 1 \/ -1;\n      background: #333f48;\n      border-color: #333f48;\n    }\n\n    .chapter-item.final .chapter-num {\n      background: rgba(255,255,255,0.15);\n      color: #fff;\n    }\n\n    .chapter-item.final .chapter-title {\n      color: #fff;\n      font-weight: 600;\n    }\n\n    .chapter-item.final .chapter-desc {\n      color: rgba(255,255,255,0.75);\n    }\n\n    \/* REQUIREMENTS LIST *\/\n    .requirements-list {\n      list-style: none !important;\n      margin-bottom: 8px;\n    }\n\n    .requirements-list li {\n      font-size: 14px;\n      color: #2d2d2d;\n      padding-left: 24px;\n      position: relative;\n      line-height: 1.6;\n      margin-bottom: 12px;\n    }\n\n    .requirements-list li::before {\n      content: \"•\";\n      position: absolute;\n      left: 4px;\n      color: #f5a621;\n      font-weight: 700;\n    }\n\n    \/* DETAILS TABLE *\/\n    .details-table {\n      width: 100%;\n      border-collapse: collapse;\n      border-radius: 12px;\n      overflow: hidden;\n      border: 1px solid #e4e7f0;\n      margin-bottom: 24px;\n    }\n\n    .details-table thead {\n      background: #333f48;\n    }\n\n    .details-table thead th {\n      color: #fff;\n      font-size: 12px;\n      font-weight: 600;\n      letter-spacing: 0.08em;\n      text-transform: uppercase;\n      padding: 14px 20px;\n      text-align: left;\n    }\n\n    .details-table tbody tr {\n      border-bottom: 1px solid #e8eaf0;\n    }\n\n    .details-table tbody tr:last-child {\n      border-bottom: none;\n    }\n\n    .details-table tbody tr:nth-child(even) {\n      background: #f7f8fc;\n    }\n\n    .details-table td {\n      padding: 14px 20px;\n      font-size: 14px;\n      color: #2d2d2d;\n      vertical-align: middle;\n    }\n\n    .details-table td:first-child {\n      font-weight: 600;\n      color: #333f48;\n      width: 38%;\n    }\n\n    .tag {\n      display: inline-block;\n      background: #e8f5f3;\n      color: #50A89A;\n      font-size: 12px;\n      font-weight: 600;\n      padding: 3px 10px;\n      border-radius: 100px;\n      margin-right: 4px;\n      margin-bottom: 2px;\n    }\n\n    \/* NOTE *\/\n    .ca-note {\n      font-size: 13px;\n      color: #888;\n      font-style: italic;\n      margin-top: 8px;\n    }\n\n    \/* ALERT \/ DEADLINE BOX *\/\n    .deadline-box {\n      background: #fff8ee;\n      border: 1.5px solid #f5e3c2;\n      border-left: 4px solid #f5a621;\n      border-radius: 12px;\n      padding: 18px 22px;\n      margin-bottom: 40px;\n      font-size: 14px;\n      color: #4a3a1c;\n      line-height: 1.6;\n    }\n\n    .deadline-box strong { color: #333f48; }\n\n    \/* SELF-STUDY BOX *\/\n    .self-study-box {\n      background: #f7f8fc;\n      border: 1.5px solid #e4e7f0;\n      border-left: 4px solid #50A89A;\n      border-radius: 12px;\n      padding: 24px 28px;\n      margin-bottom: 8px;\n    }\n\n    .self-study-heading {\n      font-size: 14px;\n      font-weight: 700;\n      color: #333f48;\n      margin-bottom: 18px;\n      letter-spacing: 0.01em;\n    }\n\n    .self-study-perks {\n      display: grid;\n      grid-template-columns: 1fr 1fr 1fr;\n      gap: 16px;\n    }\n\n    .perk {\n      display: flex;\n      gap: 12px;\n      align-items: flex-start;\n    }\n\n    .perk-icon {\n      font-size: 20px;\n      margin-top: 2px;\n      flex-shrink: 0;\n    }\n\n    .perk strong {\n      display: block;\n      font-size: 13px;\n      color: #333f48;\n      margin-bottom: 4px;\n    }\n\n    .perk p {\n      font-size: 12.5px;\n      color: #666;\n      line-height: 1.5;\n    }\n\n    @media (max-width: 600px) {\n      .self-study-perks {\n        grid-template-columns: 1fr;\n      }\n    }\n\n    @media (max-width: 600px) {\n      .outcomes-list, .chapters-grid {\n        grid-template-columns: 1fr;\n      }\n      .chapter-item.final {\n        grid-column: auto;\n      }\n      .tab-btn { padding: 10px 16px; font-size: 13px; }\n    }\n  \u003c\/style\u003e\n\u003cdiv class=\"ltp-course course-wrapper\"\u003e\n\u003c!-- PURE-CSS TAB TOGGLE: radios must come before the tab-bar and panels in DOM order --\u003e \u003cinput type=\"radio\" name=\"ltp-lang-afsp\" id=\"tab-lang-en-afsp\" class=\"tab-radio\" checked\u003e \u003cinput type=\"radio\" name=\"ltp-lang-afsp\" id=\"tab-lang-es-afsp\" class=\"tab-radio\"\u003e\n\u003cdiv class=\"tab-bar\"\u003e\n\u003clabel class=\"tab-btn\" for=\"tab-lang-en-afsp\"\u003e\u003cspan class=\"tab-flag\"\u003e🇺🇸\u003c\/span\u003e English\u003c\/label\u003e \u003clabel class=\"tab-btn\" for=\"tab-lang-es-afsp\"\u003e\u003cspan class=\"tab-flag\"\u003e🇲🇽\u003c\/span\u003e Español\u003c\/label\u003e\n\u003c\/div\u003e\n\u003c!-- ==================== ENGLISH PANEL ==================== --\u003e\n\u003cdiv class=\"tab-panel\" id=\"panel-en\"\u003e\n\u003cspan class=\"badge\"\u003eIntermediate Level · Self-Study\u003c\/span\u003e\n\u003ch1 class=\"course-title\"\u003e2026 Annual Filing Season Program (AFSP)\u003c\/h1\u003e\n\u003cp class=\"course-intro\"\u003eEarn your AFSP – Record of Completion for the 2027 filing season and gain limited representation rights for your clients. This self-study program covers the full 18-hour requirement: 10 hours of Federal Tax Law, 6 hours of the Annual Federal Tax Refresher (AFTR), and 2 hours of Ethics.\u003c\/p\u003e\n\u003cp class=\"course-intro-sub\"\u003eDesigned for tax preparers who already have general tax preparation knowledge, this program walks you through capital gains and losses, depreciation, Schedule C, and Schedule E, plus a dedicated AFTR module covering filing season issues and the latest tax law updates. Finish with a knowledge-based comprehension test and a final exam to lock in your CE credits. Your completed hours are reported to your PTIN account.\u003c\/p\u003e\n\u003cdiv class=\"deadline-box\"\u003e\n\u003cstrong\u003e⏰ Deadline:\u003c\/strong\u003e Complete your course before midnight (local time) on December 31, 2026 to ensure your hours are reported on time. The 6-hour AFTR portion expires December 31, 2026 — after that date, only the 10 hours of Federal Tax Law and 2 hours of Ethics will be reported per IRS regulations.\u003c\/div\u003e\n\u003cdiv class=\"self-study-box\"\u003e\n\u003cp class=\"self-study-heading\"\u003e📚 What is a Self-Study Course?\u003c\/p\u003e\n\u003cdiv class=\"self-study-perks\"\u003e\n\u003cdiv class=\"perk\"\u003e\n\u003cspan class=\"perk-icon\"\u003e🕐\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cstrong\u003eLearn at your own pace\u003c\/strong\u003e\n\u003cp\u003eTake as long as you need. No deadlines, no rush — just progress on your schedule.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"perk\"\u003e\n\u003cspan class=\"perk-icon\"\u003e📅\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cstrong\u003eStart any time\u003c\/strong\u003e\n\u003cp\u003eEnroll today and begin immediately. No waiting for a class to open or a session to start.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"perk\"\u003e\n\u003cspan class=\"perk-icon\"\u003e🙋\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cstrong\u003eNo instructor required\u003c\/strong\u003e\n\u003cp\u003eAll materials are included. You study independently through readings, lessons, and a final exam.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003chr class=\"divider\"\u003e\n\u003cp class=\"section-heading\"\u003eCourse Objectives\u003c\/p\u003e\n\u003cul class=\"outcomes-list\"\u003e\n\u003cli\u003eUnderstand your limited representation rights as an AFSP Record of Completion holder\u003c\/li\u003e\n\u003cli\u003eKnow the penalty amount per refundable credit\u003c\/li\u003e\n\u003cli\u003eRecognize the annual inflation rates for the standard deduction\u003c\/li\u003e\n\u003cli\u003eReport capital gains and losses on the sale of stocks, real estate, and other assets\u003c\/li\u003e\n\u003cli\u003eApply depreciation methods including Section 179 and bonus depreciation\u003c\/li\u003e\n\u003cli\u003eComplete Schedule C for self-employed individuals and sole proprietors\u003c\/li\u003e\n\u003cli\u003eComplete Schedule E for rental, partnership, S corp, and trust income\u003c\/li\u003e\n\u003cli\u003eAdhere to practice obligations under Subpart B and Section 10.51 of Circular 230\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr class=\"divider\"\u003e\n\u003cp class=\"section-heading\"\u003eCourse Curriculum\u003c\/p\u003e\n\u003cp class=\"part-label\"\u003eAFSP Part I — Federal Tax Law \u003cspan class=\"part-hours\"\u003e10 Hours\u003c\/span\u003e\u003c\/p\u003e\n\u003cdiv class=\"chapters-grid\"\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCh. 1\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eCapital Gains and Losses\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eLearn how to report profits and losses from selling stocks, real estate, and other assets — and how tax rates apply.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCh. 2\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eDepreciation\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eUnderstand how to deduct the cost of business assets over time using methods like Section 179 and bonus depreciation.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCh. 3\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eSchedule C\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eUsed for self-employed individuals and sole proprietors to report business income and expenses on their personal return.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCh. 4\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eSchedule E\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eCovers supplemental income from rental properties, partnerships, S corporations, and trusts.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item final\"\u003e\n\u003cspan class=\"chapter-num\"\u003eExam\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eFederal Tax Law Final Exam\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eTest your knowledge across the Federal Tax Law chapters to earn your 10 CE credits for this part.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cp class=\"part-label\"\u003eAFSP Part II — Ethics, Due Diligence and Penalties \u003cspan class=\"part-hours\"\u003e2 Hours\u003c\/span\u003e\u003c\/p\u003e\n\u003cdiv class=\"chapters-grid\"\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCh. 5\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eEthics, Due Diligence and Penalties\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eCovers professional standards and due diligence responsibilities tax preparers must follow, including taxpayer penalties and Circular 230 guidelines.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item final\"\u003e\n\u003cspan class=\"chapter-num\"\u003eExam\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eEthics Final Exam\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eTest your knowledge of ethics, due diligence, and penalties to earn your 2 CE credits for this part.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cp class=\"part-label\"\u003eAFSP Part III — Annual Federal Tax Refresher (AFTR) \u003cspan class=\"part-hours\"\u003e6 Hours\u003c\/span\u003e\u003c\/p\u003e\n\u003cdiv class=\"chapters-grid\"\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCh. 6\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eAnnual Federal Tax Refresher\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eCovers filing season issues and 2026 tax law updates.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item final\"\u003e\n\u003cspan class=\"chapter-num\"\u003eExam\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eAFTR Comprehension Test\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eKnowledge-based comprehension test administered by the CE Provider to earn your 6 CE credits for this part.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003chr class=\"divider\"\u003e\n\u003cp class=\"section-heading\"\u003eTo Earn Your AFSP – Record of Completion\u003c\/p\u003e\n\u003cul class=\"requirements-list\"\u003e\n\u003cli\u003eTake the six (6) hour Annual Federal Tax Refresher (AFTR) course covering filing season issues and tax law updates, plus the knowledge-based comprehension test administered by the CE Provider.\u003c\/li\u003e\n\u003cli\u003eTake ten (10) hours of other federal tax law topics.\u003c\/li\u003e\n\u003cli\u003eTake two (2) hours of ethics.\u003c\/li\u003e\n\u003cli\u003eHave a valid Preparer Tax Identification Number (PTIN).\u003c\/li\u003e\n\u003cli\u003eConsent to adhere to the practice obligations outlined in Subpart B and Section 10.51 of Treasury Department Circular No. 230.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp class=\"ca-note\"\u003eA tax preparer needs a PTIN account to receive instructions from TaxPro_PTIN@irs.gov on signing the Circular 230 consent and receiving your certificate in your online secure mailbox. If you don't have an online PTIN account, you'll receive a letter with instructions for completing the application and obtaining your certificate.\u003c\/p\u003e\n\u003chr class=\"divider\"\u003e\n\u003cp class=\"section-heading\"\u003eCourse Details\u003c\/p\u003e\n\u003ctable class=\"details-table\"\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eDetail\u003c\/th\u003e\n\u003cth\u003eInfo\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003eField of Study\u003c\/td\u003e\n\u003ctd\u003e\n\u003cspan class=\"tag\"\u003eFederal Tax Law — 10 hrs\u003c\/span\u003e\u003cspan class=\"tag\"\u003eBehavioral Ethics — 2 hrs\u003c\/span\u003e\u003cspan class=\"tag\"\u003e6 Hour AFTR\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eTotal CE Credit\u003c\/td\u003e\n\u003ctd\u003e18 hours (70% or better required to pass; earns limited representation rights)\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eCourse Level\u003c\/td\u003e\n\u003ctd\u003eIntermediate\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003ePrerequisite\u003c\/td\u003e\n\u003ctd\u003eGeneral tax preparation knowledge is required\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eDelivery Method\u003c\/td\u003e\n\u003ctd\u003eSelf-Study\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eCE Credit Deadline\u003c\/td\u003e\n\u003ctd\u003eDecember 31, 2026, midnight local time — for all 18 CE credits. The 6-hour AFTR portion expires December 31, 2026; the 10-hour Federal Tax Law and 2-hour Ethics portions can still be completed for credit after that date.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eUpon Completion\u003c\/td\u003e\n\u003ctd\u003e\n\u003cspan class=\"tag\"\u003e🎓 Certificate of Completion\u003c\/span\u003e\u003cspan class=\"tag\"\u003e📜 AFSP – Record of Completion\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eIRS Credit Reporting\u003c\/td\u003e\n\u003ctd\u003eCE credits reported directly to the IRS for tax preparers with a valid PTIN\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003cp class=\"ca-note\"\u003e\u003cspan style=\"color: rgb(255, 42, 0);\"\u003e\u003cstrong\u003e* This course does not qualify for California CTEC continuing education credit. It counts for federal (IRS) CE only and will be reported to your PTIN account.\u003c\/strong\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ca-note\"\u003e* After 12\/31\/26, only 10 hours of Federal Tax Law and 2 hours of Ethics will be reported per IRS regulations.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c!-- ==================== SPANISH PANEL ==================== --\u003e\n\u003cdiv class=\"tab-panel\" id=\"panel-es\"\u003e\n\u003cspan class=\"badge\"\u003eNivel Intermedio · Autoestudio\u003c\/span\u003e\n\u003ch1 class=\"course-title\"\u003ePrograma Anual de Temporada de Declaración (AFSP) 2026\u003c\/h1\u003e\n\u003cp class=\"course-intro\"\u003eObtén tu AFSP – Record of Completion para la temporada de declaración 2027 y gana derechos de representación limitada para tus clientes. Este programa de autoestudio cubre el requisito completo de 18 horas: 10 horas de Ley de Impuestos Federal, 6 horas de la Actualización Fiscal Federal Anual (AFTR) y 2 horas de Ética.\u003c\/p\u003e\n\u003cp class=\"course-intro-sub\"\u003eDiseñado para preparadores de impuestos que ya cuentan con conocimiento general de preparación de impuestos, este programa cubre ganancias y pérdidas de capital, depreciación, Schedule C y Schedule E, además de un módulo dedicado de AFTR que cubre temas de la temporada de declaración y las últimas actualizaciones de la ley de impuestos. Termina con un examen de comprensión basado en conocimientos y un examen final para asegurar tus créditos CE. Tus horas completadas se reportan a tu cuenta PTIN.\u003c\/p\u003e\n\u003cdiv class=\"deadline-box\"\u003e\n\u003cstrong\u003e⏰ Fecha límite:\u003c\/strong\u003e Completa tu curso antes de la medianoche (hora local) del 31 de diciembre de 2026 para asegurar que tus horas se reporten a tiempo. La porción de 6 horas de AFTR vence el 31 de diciembre de 2026 — después de esa fecha, solo se reportarán las 10 horas de Ley de Impuestos Federal y las 2 horas de Ética según las regulaciones del IRS.\u003c\/div\u003e\n\u003cdiv class=\"self-study-box\"\u003e\n\u003cp class=\"self-study-heading\"\u003e📚 ¿Qué es un Curso de Autoestudio?\u003c\/p\u003e\n\u003cdiv class=\"self-study-perks\"\u003e\n\u003cdiv class=\"perk\"\u003e\n\u003cspan class=\"perk-icon\"\u003e🕐\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cstrong\u003eAprende a tu propio ritmo\u003c\/strong\u003e\n\u003cp\u003eTómate el tiempo que necesites. Sin fechas límite, sin prisas — solo progreso según tu horario.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"perk\"\u003e\n\u003cspan class=\"perk-icon\"\u003e📅\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cstrong\u003eComienza cuando quieras\u003c\/strong\u003e\n\u003cp\u003eInscríbete hoy y comienza de inmediato. Sin esperar a que abra una clase o comience una sesión.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"perk\"\u003e\n\u003cspan class=\"perk-icon\"\u003e🙋\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cstrong\u003eNo se requiere instructor\u003c\/strong\u003e\n\u003cp\u003eTodos los materiales están incluidos. Estudias de forma independiente a través de lecturas, lecciones y un examen final.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003chr class=\"divider\"\u003e\n\u003cp class=\"section-heading\"\u003eObjetivos del Curso\u003c\/p\u003e\n\u003cul class=\"outcomes-list\"\u003e\n\u003cli\u003eEntender tus derechos de representación limitada como titular del AFSP Record of Completion\u003c\/li\u003e\n\u003cli\u003eConocer el monto de la penalidad por crédito reembolsable\u003c\/li\u003e\n\u003cli\u003eReconocer las tasas anuales de inflación para la deducción estándar\u003c\/li\u003e\n\u003cli\u003eReportar ganancias y pérdidas de capital por la venta de acciones, bienes raíces y otros activos\u003c\/li\u003e\n\u003cli\u003eAplicar métodos de depreciación, incluyendo la Sección 179 y la depreciación acelerada (bonus)\u003c\/li\u003e\n\u003cli\u003eCompletar el Schedule C para trabajadores independientes y sole proprietors\u003c\/li\u003e\n\u003cli\u003eCompletar el Schedule E para ingresos de renta, partnerships, S corps y fideicomisos\u003c\/li\u003e\n\u003cli\u003eCumplir con las obligaciones de práctica bajo la Subparte B y la Sección 10.51 de la Circular 230\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr class=\"divider\"\u003e\n\u003cp class=\"section-heading\"\u003eCurrículo del Curso\u003c\/p\u003e\n\u003cp class=\"part-label\"\u003eAFSP Parte I — Ley de Impuestos Federal \u003cspan class=\"part-hours\"\u003e10 Horas\u003c\/span\u003e\u003c\/p\u003e\n\u003cdiv class=\"chapters-grid\"\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCap. 1\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eGanancias y Pérdidas de Capital\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eAprende a reportar ganancias y pérdidas por la venta de acciones, bienes raíces y otros activos — y cómo aplican las tasas de impuestos.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCap. 2\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eDepreciación\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eComprende cómo deducir el costo de los activos de negocio con el tiempo usando métodos como la Sección 179 y la depreciación acelerada (bonus).\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCap. 3\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eSchedule C\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eSe usa para que las personas que trabajan por cuenta propia y los propietarios únicos reporten los ingresos y gastos de su negocio en su declaración personal.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCap. 4\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eSchedule E\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eCubre el ingreso suplementario de propiedades de renta, sociedades, corporaciones S y fideicomisos.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item final\"\u003e\n\u003cspan class=\"chapter-num\"\u003eExamen\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eExamen Final de Ley de Impuestos Federal\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003ePon a prueba tus conocimientos en los capítulos de Ley de Impuestos Federal para obtener tus 10 créditos CE de esta parte.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cp class=\"part-label\"\u003eAFSP Parte II — Ética, Diligencia Debida y Penalidades \u003cspan class=\"part-hours\"\u003e2 Horas\u003c\/span\u003e\u003c\/p\u003e\n\u003cdiv class=\"chapters-grid\"\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCap. 5\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eÉtica, Diligencia Debida y Penalidades\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eCubre los estándares profesionales y las responsabilidades de diligencia debida que deben seguir los preparadores de impuestos, incluyendo las penalidades del contribuyente y las pautas de Circular 230.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item final\"\u003e\n\u003cspan class=\"chapter-num\"\u003eExamen\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eExamen Final de Ética\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003ePon a prueba tus conocimientos de ética, diligencia debida y penalidades para obtener tus 2 créditos CE de esta parte.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cp class=\"part-label\"\u003eAFSP Parte III — Actualización Fiscal Federal Anual (AFTR) \u003cspan class=\"part-hours\"\u003e6 Horas\u003c\/span\u003e\u003c\/p\u003e\n\u003cdiv class=\"chapters-grid\"\u003e\n\u003cdiv class=\"chapter-item\"\u003e\n\u003cspan class=\"chapter-num\"\u003eCap. 6\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eActualización Fiscal Federal Anual\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eCubre temas de la temporada de declaración y las actualizaciones de la ley de impuestos 2026.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"chapter-item final\"\u003e\n\u003cspan class=\"chapter-num\"\u003eExamen\u003c\/span\u003e\n\u003cdiv\u003e\n\u003cspan class=\"chapter-title\"\u003eExamen de Comprensión AFTR\u003c\/span\u003e\n\u003cp class=\"chapter-desc\"\u003eExamen de comprensión basado en conocimientos, administrado por el CE Provider, para obtener tus 6 créditos CE de esta parte.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003chr class=\"divider\"\u003e\n\u003cp class=\"section-heading\"\u003ePara Obtener tu AFSP – Record of Completion\u003c\/p\u003e\n\u003cul class=\"requirements-list\"\u003e\n\u003cli\u003eToma el curso de seis (6) horas de Actualización Fiscal Federal Anual (AFTR) que cubre temas de la temporada de declaración y actualizaciones de la ley de impuestos, más el examen de comprensión basado en conocimientos administrado por el CE Provider.\u003c\/li\u003e\n\u003cli\u003eToma diez (10) horas de otros temas de ley de impuestos federal.\u003c\/li\u003e\n\u003cli\u003eToma dos (2) horas de ética.\u003c\/li\u003e\n\u003cli\u003eTen un número de identificación de preparador de impuestos (PTIN) válido.\u003c\/li\u003e\n\u003cli\u003eAcepta cumplir con las obligaciones de práctica descritas en la Subparte B y la Sección 10.51 de la Circular 230 del Departamento del Tesoro.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp class=\"ca-note\"\u003eUn preparador de impuestos necesita una cuenta PTIN para recibir instrucciones de TaxPro_PTIN@irs.gov sobre cómo firmar el consentimiento de la Circular 230 y recibir su certificado en su buzón seguro en línea. Si no tienes una cuenta PTIN en línea, recibirás una carta con instrucciones para completar la solicitud y obtener tu certificado.\u003c\/p\u003e\n\u003chr class=\"divider\"\u003e\n\u003cp class=\"section-heading\"\u003eDetalles del Curso\u003c\/p\u003e\n\u003ctable class=\"details-table\"\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eDetalle\u003c\/th\u003e\n\u003cth\u003eInformación\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003eÁrea de Estudio\u003c\/td\u003e\n\u003ctd\u003e\n\u003cspan class=\"tag\"\u003eLey de Impuestos Federal — 10 hrs\u003c\/span\u003e\u003cspan class=\"tag\"\u003eÉtica Profesional — 2 hrs\u003c\/span\u003e\u003cspan class=\"tag\"\u003eAFTR de 6 Horas\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eTotal de Créditos CE\u003c\/td\u003e\n\u003ctd\u003e18 horas (se requiere 70% o más para aprobar; otorga derechos de representación limitada)\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eNivel del Curso\u003c\/td\u003e\n\u003ctd\u003eIntermedio\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003ePrerrequisito\u003c\/td\u003e\n\u003ctd\u003eSe requiere conocimiento general de preparación de impuestos\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eMétodo de Entrega\u003c\/td\u003e\n\u003ctd\u003eAutoestudio\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eFecha Límite para CE\u003c\/td\u003e\n\u003ctd\u003e31 de diciembre de 2026, medianoche hora local — para las 18 horas de CE. La porción de 6 horas de AFTR vence el 31 de diciembre de 2026; las porciones de 10 horas de Ley de Impuestos Federal y 2 horas de Ética se pueden completar para obtener crédito después de esa fecha.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eAl Completar\u003c\/td\u003e\n\u003ctd\u003e\n\u003cspan class=\"tag\"\u003e🎓 Certificado de Finalización\u003c\/span\u003e\u003cspan class=\"tag\"\u003e📜 AFSP – Record of Completion\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eReporte al IRS\u003c\/td\u003e\n\u003ctd\u003eLos créditos CE se reportan directamente al IRS para preparadores con un PTIN válido\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003cp class=\"ca-note\"\u003e\u003cspan style=\"color: rgb(255, 42, 0);\"\u003e\u003cstrong\u003e* Este curso no califica para créditos de educación continua de California CTEC. Solo cuenta para CE federal (IRS) y se reportará a tu cuenta PTIN.\u003c\/strong\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ca-note\"\u003e* Después del 31\/12\/26, solo se reportarán 10 horas de Ley de Impuestos Federal y 2 horas de Ética según las regulaciones del IRS.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e","brand":"Latino Tax Pro","offers":[{"title":"Course \u0026 eBook","offer_id":39397492293718,"sku":"","price":183.53,"currency_code":"USD","in_stock":true},{"title":"Course, eBook \u0026 Textbook","offer_id":39397492326486,"sku":"5010","price":255.17,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0044\/4284\/9366\/files\/BilingualAFSP.png?v=1785869215"}],"url":"https:\/\/latinotaxpro.com\/collections\/afsp.oembed","provider":"Latino Tax Pro","version":"1.0","type":"link"}