2026 Annual Filing Season Program (AFSP)
Earn 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.
Designed 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.
📚 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
- Understand your limited representation rights as an AFSP Record of Completion holder
- Know the penalty amount per refundable credit
- Recognize the annual inflation rates for the standard deduction
- Report capital gains and losses on the sale of stocks, real estate, and other assets
- Apply depreciation methods including Section 179 and bonus depreciation
- Complete Schedule C for self-employed individuals and sole proprietors
- Complete Schedule E for rental, partnership, S corp, and trust income
- Adhere to practice obligations under Subpart B and Section 10.51 of Circular 230
Course Curriculum
AFSP Part I — Federal Tax Law 10 Hours
Learn how to report profits and losses from selling stocks, real estate, and other assets — and how tax rates apply.
Understand how to deduct the cost of business assets over time using methods like Section 179 and bonus depreciation.
Used for self-employed individuals and sole proprietors to report business income and expenses on their personal return.
Covers supplemental income from rental properties, partnerships, S corporations, and trusts.
Test your knowledge across the Federal Tax Law chapters to earn your 10 CE credits for this part.
AFSP Part II — Ethics, Due Diligence and Penalties 2 Hours
Covers professional standards and due diligence responsibilities tax preparers must follow, including taxpayer penalties and Circular 230 guidelines.
Test your knowledge of ethics, due diligence, and penalties to earn your 2 CE credits for this part.
AFSP Part III — Annual Federal Tax Refresher (AFTR) 6 Hours
Covers filing season issues and 2026 tax law updates.
Knowledge-based comprehension test administered by the CE Provider to earn your 6 CE credits for this part.
To Earn Your AFSP – Record of Completion
- Take 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.
- Take ten (10) hours of other federal tax law topics.
- Take two (2) hours of ethics.
- Have a valid Preparer Tax Identification Number (PTIN).
- Consent to adhere to the practice obligations outlined in Subpart B and Section 10.51 of Treasury Department Circular No. 230.
A 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.
Course Details
| Detail | Info |
|---|---|
| Field of Study | Federal Tax Law — 10 hrsBehavioral Ethics — 2 hrs6 Hour AFTR |
| Total CE Credit | 18 hours (70% or better required to pass; earns limited representation rights) |
| Course Level | Intermediate |
| Prerequisite | General tax preparation knowledge is required |
| Delivery Method | Self-Study |
| CE Credit Deadline | December 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. |
| Upon Completion | 🎓 Certificate of Completion📜 AFSP – Record of Completion |
| IRS Credit Reporting | CE credits reported directly to the IRS for tax preparers with a valid PTIN |
* This course does not qualify for California Continuing Education hours.
* After 12/31/26, only 10 hours of Federal Tax Law and 2 hours of Ethics will be reported per IRS regulations.
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