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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