About
The Annual Federal Tax Refresher (AFTR) course is a voluntary 6-hour continuing education program designed to ensure non-credentialed tax preparers maintain a baseline of professional competency. The curriculum is divided into three primary domains: a review of current-year tax law changes and inflation-adjusted thresholds, a general refresher on individual income tax preparation (Form 1040), and a deep dive into professional responsibilities and ethical practices under Circular 230. While Enrolled Agents and other Exempt tax preparers can take this course, they will not receive any CE credits from the IRS upon completion. It is recommended that if they would like to receive 2026 tax updates, they register for the 2026 Federal Update Tax Course. To successfully complete the course, participants must pass a 100-question timed exam with a score of at least 70% by the December 31st deadline. By completing the AFTR alongside other elective credits, etc., preparers earn an Annual Filing Season Program Record of Completion, which grants them limited representation rights before the IRS and inclusion in the public directory of qualified tax professionals.
You can also join this program via the mobile app. Go to the app