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

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