MYCPE ONE

2026 Annual Federal Tax Refresher (AFTR) Course 6 Credits

2026 Annual Federal Tax Refresher (AFTR) Course 6 Credits

Including Comprehension Test

Learning mode

On Demand
  • Access the course at your convenience
  • Take the assessment test
  • Get your certificate
  • Attend the live interactive session
  • Answer the polling questions
  • Get your certificate

Access to this course is included with a MYCPE ONE subscription.

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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 Overview

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

  • Content has been revised to include 2025 OBBBA changes.
  • 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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On Demand Credits for All Qualifications

License details Credits Status
Annual Federal Tax Refresher (AFTR) course for Annual Filing Season Program (AFSP) (Valid upto : Dec 31, 2025) 6 CE Approved

Additional Information

Credits

6

Course Level

Basic

Instructional Method

QAS Self Study

Group Internet Based

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 aintenance 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.

About Instructor

Top Tax Speaker | Jason Dinesen

Jason Dinesen | EA

President, Dinesen Tax & Accounting, P.C.

  • 4.6
  • rating
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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.

On Demand FAQs

What is Self Study (QAS)?

Self Study QAS (Quality Assurance Service) is a NASBA and other regulatory bodies approved program designed for Professionals to complete their Continuing Professional Education credits through self-paced, interactive courses that meet the highest standards of quality and compliance. Our courses qualify for credits with NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other professional organizations.

How do I earn CPE credits through self-study?

To earn CPE credits, you must complete the self-study course, pass the required assessments, and submit the necessary documentation. Credits are awarded based on the completion of course hours and successfully passing the assessments.

Are the self-study courses accepted by NASBA and other professional organizations?

MY-CPE LLC courses are accepted for continuing education credit by various professional certification programs, including NASBA, IRS, CFP Board, and HRCI. MY-CPE LLC is also recognized by SHRM to offer Professional Development Credits (PDCs) for SHRM-CP® and SHRM-SCP® recertification activities.

What are the requirements to maintain compliance with self-study courses?

To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.

How can I access my course completion certificates?

After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other professional organizations for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

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2026 Annual Federal Tax Refresher (AFTR) Course

Inclusions

  • Multiple Credits

    Multiple Credits

    Earn continuing education credits with flexibility. Choose from live webinars, on-demand courses, e-books, or podcasts to fit your learning style and schedule.

  • Certifications & Reporting

    Certifications & Reporting

    We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days - fastest in the industry.

  • Credit Tracker

    Credit Tracker

    Track and manage your compliance across all 50 states and over 100 designations. Our Credit Tracker keeps your CPE credits and compliance requirements always up-to-date.

  • Certificate Vault

    Certificate Vault

    Certificate Vault to upload, manage, and access certificates earned from various sources and an integrated credit tracker, allowing users to monitor and manage their credits conveniently for compliance.

  • Compliance Reminders

    Compliance Reminders

    Stay current with our automated reminder system. Receive timely alerts for your CPE requirements, ensuring you never miss a deadline.

  • Mobile App Access

    Mobile App Access

    The MYCPE ONE Mobile App allows you to learn on the go, providing access to educational content on Android and Apple iOS devices. You can learn anytime and anywhere, making it convenient for busy schedules.

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