myCPE

2025 Annual Federal Tax Refresher (AFTR) Course

  • AFSP

Published : June, 2025

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Free (Only Today)

6 Credits

Subject Area

Taxes

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Before starting this self study program, please go through the instructional document.

  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description

Overview

  • Introduction to the Course
    1 mins
  • Domain 1 - New Tax Law/Recent Updates
    2 mins
  • Domain 2 - Covering topics 2.1 - 2.18
    23 mins
  • Domain 3 - Covering Topics 3.1 - 3.7
    266 mins
  • Who may practice before IRS?
    307 mins

Course Description

This AFTR course is a high-level, basic 1040 "refresher" course focusing on current tax law and the preparation of 2025 individual tax returns. The 6-hour Annual Federal Tax Refresher (AFTR) Course includes 3 hours of exams containing 100 questions, which were first introduced by the IRS in 2015 as a part of the Annual Filing Season Program. This course is necessary for non-credentialed tax preparers (preparers that are not CPAs, EAs, CFPs, and Attorneys) who want to obtain the IRS Annual Filling Season Program (AFSP) - Record of Completion.


This AFTR Course must be taken together with the test to earn the IRS Record of Completion. It will be an open-book exam, so you can access the reference material while attending the 3-hour exam. All topics in each of the three domains highlighted in the ‘Annual Federal Tax Refresher Course Outline’ document have been tested.


This course keeps tax preparers informed of the latest tax legislation, helping them stay compliant with 2025 requirements. The course follows the IRS-mandated AFTR Course Outline, which mirrors the Form 1040 and Schedules 1-3. Each topic listed must be covered in the course material, particularly those detailed in Rev. Proc. 2024-40, Section 2: 2025 Adjusted Items.


The course material is written to aid students in successfully preparing for and passing the AFTR Test. General topics (line 2.15) are presented at a high level of understanding. The course should only include subject areas listed in the IRS AFTR Course Outline.


Upon successful completion of both the course and the test, participants will be issued a Record of Completion by the IRS, distinguishing them in their field. Representation rights for unenrolled preparers holding this credential apply only before IRS revenue agents, customer service representatives, or similar IRS personnel (including the Taxpayer Advocate Service), provided the credential is valid for both the year under exam and the current year.


Please note that Enrolled Agents can take the AFTR course, but cannot receive IRS CE Credits for the course. Please refer to the provided link for more information on professionals eligible to take the AFTR Course.


Exam Instructions

  • The exam includes 100 questions.
  • Participants have 3 hours to complete the exam in one sitting.
  • Students are allowed a maximum of 4 attempts.
  • A passing score is 70%.
  • If the browser is closed during the test, progress is lost, and the exam must be restarted.
  • If time expires without submission, the attempt is counted, but no score is awarded.

IRS Compliance & Program Requirements

  • Program completion (course + exam) is required by December 31, 2025.
  • AFSP participants must consent to Circular 230 duties and restrictions to earn the Record of Completion.
  • Refer to IRS Pub 5646 for Annual Filing Season Program CE requirements and AFTR exemption criteria.

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Learning Objectives

  • Discuss how to apply the inflation-adjusted and other limits (Rev. Proc. 2024-40) to the proper preparation of taxpayers’ income tax returns.
  • Identify the types of income that must be recognized.
  • Identify the principal individual income tax changes brought about by recent legislation.
  • Recognize federal income tax filing statuses and the criteria for their use.
  • Describe the current status of tax extenders.
  • Apply the tax rules to the various credits and income adjustments available to taxpayers.
  • Recognize penalties imposed on preparers for failing to meet ethical and practice standards.
  • Review duties and restrictions imposed under Circular 230 and Schedule C.

Course Qualification

Webinar Qualifies For

  • 6 CE Credit of Annual Federal Tax Refresher (AFTR) course for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-A-02572-25-S)

    Valid upto : Dec 31, 2025

Additional details

  • Course Level :
    Basic
  • Credits :
    6
  • Instructional Method :
    QAS Self Study
  • Pre-requisites :
    None
  • Advance Preparation :
    None

IRS APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

Presenter

About Author

Jason Dinesen (LPA, EA) is an entrepreneur, tax expert, and CPE Presenter. Dinesen brings over 15 years of experience helping individuals and businesses with accounting, bookkeeping, tax preparation, and business advisory in various industries. Dinesen is a regular CPE Presenter at MYCPE ONE. He has coached more than 200k+ accounting, taxes, and HR professionals on various topics of accounting, individual taxation, corporate taxation, and professional ethics. Jason has developed a strong following within the professional community for tax-related subjects. Dinesen is known for sharp tax interpretations, and he quickly brings his analysis of the latest tax updates and IRS guidance to the professional community.

About Company

Dinesen Tax & Accounting, P.C.

www.dinesentax.com

Unlike some other accounting firms, when Dinesen Tax & Accounting, P.C. says we offer personal service, we mean it. When you come to us with your tax preparation needs, you’ll deal directly with our owner and president, Jason Dinesen. We don’t put administrative staff in the middle of you and our tax expert. That means you’ll always have first-hand knowledge of where things stand, and important information won’t slip through the cracks. We welcome all clients, but especially individuals who want the benefits of a long-term relationship with an accounting firm capable of handling anything that might come along with their taxes. We give all our clients the time, attention, and convenience they should expect. If you have a challenging professional or personal schedule, Jason will accommodate you by meeting whenever – and wherever – works best for you.

Faq

FAQs content

  • To receive Continuing Education credit for the event, you must register for the webcast prior to the start of each program.
  • Continuing Education Credit Certificate is available to all eligible participants within 24 hours of each webinar.
  • You must attend complete live webinar and respond to all polling questions asked during the webinar. Credits would be issued on 50 minute credit hour basis.
  • Polling feature Not supported: If you are logging in through browser or web portal in the browser (zoom.us) it doesn’t support the polling feature. Please be advised the current polling feature can only be supported via Zoom desktop and mobile app. You can check the same here : https://support.zoom.us/hc/en-us/articles/203749865-Polling-for-webinars
  • This event may be a recorded rebroadcast of a live event done in past and the instructor will be available to answer your questions during/after the webinar.
  • If you still face the polling problem please don’t panic and provide your response in the chat and we shall consider the same for processing for credits. You can download Zoom by clicking on the mentioned link : https://zoom.us/download
  • Our courses meet the global Continuing Professional Development (CPD-IES7) Standard for Chartered Accountants with International Education Standard 7 (IES 7) set by The International Federation of Accountants (IFAC), the International Accounting Education Standards Board (IAESB) and the Association of Chartered Certified Accountants (ACCA). Based on our accreditation by existing IFAC members and affiliates, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • You can manage your continuing education certificates and credits through your certificate dashboard which is available when you are logged in to your account (LOGIN)
  • As an accredited provider of Continuing Professional Education in the United States, myCPE online learning platform, courses, and webinars meet the requirements set forth by the Institute of Management Accountants (IMA), an IFAC Member Organization, as well as the National State Boards of Accountancy (NASBA) and the Institute of Internal Auditors (IIA), both IFAC Affiliates. As well as it has been approved by NASBA, Internal Revenue Service (IRS), Certified Financial Planner Board (CFP Board), California Tax Education Council (CTEC), Society of Human Resource Professional (SHRM), Human Resource Certification Institute (HRCI) and many more.Therefore, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable continuing education requirement as CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • myCPE Courses are taken by : CPA | CMA | CFE | CIA | CPA(Yellow Book)| CFP | CFA | CPA (Govt.) | EA | CRTP | MRTP | ORTP | ABV | CITP | CVA | PFS | CFF and others.
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Ratings and Review

4.5

981 Ratings

Excellent

546

Very Good

221

Average

53

Poor

4

Terrible

3

VG

Virginia Gilbert, AFSP, CPA (US)

Nov 4th, 2022

Jason is correct every person should take this class; he is an excellent speaker and I love his candid humor. Not a fan of 100 questions when the test is riddled with typos and confusing multiple-choice selections. For example, what form flows to the schedule D? Had to assume the 8849 which addresses a refund of excise taxes was a typo and it was meant to be the 8949 as all the other choices were insane. Maximum luxury vehicle deduction for 2021 was off by $100 and depreciation doesn't have any sunset provision applicable to 2022 so why phase that question about 2021? I am unsure how any answer to a child credit can be 20, 50 and the other nonsensical choices. Questions involving expired provision such as PMI calculation did not indicate which year the questioned pertained. I didn't bother reviewing my answers after realizing that all questions sb for 2022 unless otherwise identified because of the restrictions of this license was clearly explained. What a nightmare to take a test based on a July 2022 webinar for tax year 2022 when a lot happened in August 2022. Take the class and learn what you know and what you don't know. Highly recommend you test yourself. Jason webinars is worth the trouble.

MV

Marko Villanueva, AIF

Jun 23rd, 2025

As a tax professional committed to staying current in an ever-evolving landscape, I found the tax update course provided by myCPE to be exceptionally well-crafted and highly relevant. The content was not only timely but also presented in a clear and engaging format that made even complex updates easy to digest. The instructors demonstrated deep subject-matter expertise and delivered insights that I was able to apply immediately in my practice. I particularly appreciated the inclusion of real-world examples and detailed analysis of recent legislative changes, which added immense value to the learning experience. The platform itself is user-friendly, making it easy to navigate through the modules and access supplementary resources. Overall, myCPE has exceeded my expectations, and I highly recommend their programs to any tax professional seeking up-to-date, high-quality continuing education.

MB

Melissa Belz, AFSP

Dec 28th, 2024

Great overview and updates on changes for the current year. Jason does a great job with thorough examples and great explanations. Although some of the answers did not make sense. I had one question that only had three answers to select from with 4 dots available and question #61 about Social Security wage base limits listed the appropriate amounts for 2021 - 2023 but the question was about 2024 - the answer would have been $168,600 but that was NOT an option so I selected the next closest answer of $168,000.

BMH

Barbara M Hill, AFSP

Oct 24th, 2024

Jason Dinesen, is an amazing professional, listening all his explanation for the AFTR help me to understand and pass the test on the second attempt. I am getting ready to be an Enroll Agent, he definitely will be a great help to me. Thank you so much MYCPE program and in special a Jason Dinesen. Will hear from you next year.

BMH

Barbara M Hill, AFSP

Sep 12th, 2023

I have a great experience with the program, it really covers all the important materials that need to be known as a tax preparer. I am very satisfied with the course, and I will take the requirements courses for next tax season. Thank you.