Annual Federal Tax Refresher (AFTR) Course
Full online video-based course with no books to read. Simply press play.
Accreditation
IRS Sponsor ID: #6PPE6
TaxPro CPE is an IRS approved sponsor of continuing education.
NASBA Sponsor ID: #109532
TaxPro CPE is is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
Annual Federal Tax Refresher (AFTR) Course
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For unenrolled tax preparers who already meet the requirements of 2 hours of tax ethics and 10 hours of federal tax law.
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6 hour IRS Annual Federal Tax Refresher Course Only
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Online Access 24/7
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No books to read just press play.
What is the Annual Federal Tax Refresher?
The Annual Federal Tax Refresher (AFTR) course is a 6 hour course in length that is accompanied with a 3 hour long comprehensive 100 question exam. The AFTR is required for non-exempt tax preparers that wish to participate in the Annual Filing Season Program (AFSP). Participants in the 2020 AFTR must complete the course & exam by December 31st. Click here to see if you’re exempt from taking the AFTR.
Domains covered in the 2020 Annual Federal Tax Refresher Course:
Domain 1 – Provisions of the Tax Cuts and Jobs Act (TCJA)
Domain 2 – General Review
Domain 3 – Practices, Procedures, and Professional Responsibility
Why participate in the IRS Annual Filing Season Program?
The Annual Filing Season Program (AFSP) is a voluntary program that recognizes the efforts of tax preparers who are not attorneys, CPAs (certified public accountants), or enrolled agents. If you are an unenrolled tax return preparer you must complete the 6 hour IRS Annual Federal Tax Refresher Course (AFTR) along with your CE to receive an AFSP record of completion.
Benefits of obtaining an AFSP Record of Completion
Gain limited representation rights, meaning you can represent clients during the process of preparing and signing their return.
Appear in the public database when taxpayers searches for qualified tax preparers within the Directory of Federal Tax Return Preparers.
Differentiate yourself from others in the marketplace through expertise by displaying your Record of Completion.
What are the requirements to obtain an AFSP - Record of Completion?
- Take a six (6) hour Annual Federal Tax Refresher (AFTR) course that covers filing season issues & tax law updates with a knowledge-based comprehension test.
- Take ten (10) hours of federal tax law topics
- Take two (2) hours of ethics
- Have an active preparer tax identification number (PTIN)
- Consent to adhere to obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230
Are you exempt from the Annual Federal Tax Refresher course?
Certain tax return preparers are exempt from the AFTR course requirement because they completed state/national competency tests. Although if you’re exempted you can still earn a Record of Completion for the Annual Filing Season Program. Below is a chart explaining who is exempted.
- Registered Tax Return Preparers (RTRP)
- Oregon/California and other state based return preparer testing programs
- Accredited Tax Preparers through Accreditation Council for Accountancy/Taxation
- Part 1 of the Special Enrollment Exam during 2 year eligibility window
- Successful VITA program reviewers and instructors
| Tax Preparer Category | AFSP Status |
|---|---|
| PTIN Holder | Non-Exempt |
| Enrolled Agent | Exempt *Note: If an Enrolled Agent opts to take an AFTR course, they will not receive credit toward their Enrolled Agent CE requirements |
| Enrolled Retirement Plan Agent (ERPA) | Exempt as long as preparer holds current credential |
| Enrolled Actuary | Exempt |
| Certified Public Accountant (CPA) | Exempt as long as preparer holds current credential |
| Attorney | Exempt as long as preparer holds current credential |
| Certified Financial Planner (CFP) | Non-Exempt |
| Supervised Preparer | Non-Exempt |
| Non-1040 Preparer | Non-Exempt |
| Unenrolled Return Preparers | Non-Exempt |
| Registered Tax Return Preparer (RTRP) | Exempt for preparers who passed the RTRP test administered by the IRS from Nov. 2011 - Jan. 2013. |
| CTEC Registered Tax Preparer (CRTP) | Exempt for Return preparers who are currently registered with CTEC |
| Oregon Licensed Tax Preparer (OBTP) | Exempt for Return preparers who are currently registered with Oregon |
| Maryland Licensed Individual Tax Preparer | Exempt for Return preparers who have passed the Maryland examination and are registered with Maryland by 12/31 |
| New York Registered Tax Preparer | Non-Exempt |