The IRS Annual Filing Season Program (AFSP) is a voluntary program for tax return preparers. It aims to recognize the efforts of non-credentialed return preparers who aspire to a higher level of professionalism. By achieving this AFSP Record of Completion, though not required by the IRS, you will have the privilege of having your name listed on the IRS Federal Directory of Tax Preparers if you choose to.
This course is not designed for Enrolled Agents. If you are an enrolled agent and purchased this course, please contact us so we can refund or exchange this course for you.
The course below is the 6-hour Annual Federal Tax Refresher Course (AFTR), which is just part of the overall Annual Filing Season Program (AFSP). If you wish to obtain the full AFSP, additional courses may be required depending on if you are an Exempt or Non-Exempt preparer, and whether you completed any other IRS approved tax courses through other schools. More information about the Annual Filing Season Program, Exempt and Non-Exempt preparers, and CE Requirements can be found through the following IRS links:
Annual Filing Season Program
Requirements for Exempt Individuals
Annual Filing Season CE Requirements
How and when will I get my Record of Completion?
After PTIN renewal season begins in October, a Record of Completion will be generated to you once all requirements have been met, including renewal of your PTIN for the upcoming year and consent to the Circular 230 obligations.
If you have an online PTIN account, you will receive an email from taxpros@ptin.irs.gov with instructions on how to sign the Circular 230 consent and receive your certificate in your online secure mailbox. (Note: The mailbox only sends messages. It doesn’t accept or process messages.)
If you don’t have an online PTIN account, you will receive a letter with instructions for completing the application process and obtaining your certificate.
You must have a PTIN in order to receive IRS credit for this course.
Course Details
IRS Program Number: YH9W1-A-00144-24-S
CE Credits: 6 hours – (Reminder this course does not provide CE credits for Enrolled Agents)
IRS Category: Annual Federal Tax Refresher
Delivery Type: Online Self-Study
Exam: 100 Question, 3-hour Timed Exam (Only 4 attempts are allowed for this exam)
**AFTR course Final Exam must be successfully passed by midnight 12/31/2024 (local time of the student)
Course Syllabus
Course Description
Each year, various limits affecting income tax return preparation and tax planning are affected by inflation-related changes. In addition, new tax laws come into being that may significantly affect taxpayers’ income tax liability. This course will examine many of those changes.
The Annual Federal Tax Refresher course is designed to meet the requirements of the IRS Annual Filing Season Certificate program. It discusses new tax law and recent updates for the upcoming filing season, provides a general tax review, and examines important rules governing tax return preparer ethics, practices and procedures. This is a basic tax course with no prerequisites, and qualifies for 6 CE credits in the IRS Annual Federal Tax Refresher category.
In organizing this course, the term “domain” is used in place of the more common “chapter” to more closely follow the language of the IRS Annual Federal Tax Refresher course outline.
Upon completion of this course, a tax return preparer should be able to:
- Apply the inflation-adjusted and other limits to the proper preparation of taxpayers’ income tax returns;
- Calculate taxpayers’ additional tax liability resulting from the Medicare tax, net investment income tax and individual shared responsibility payment;
- Recognize the federal income tax filing statuses and the criteria for their use;
- Identify the types of income that must be recognized;
- Apply the tax rules to the various credits and adjustments to income available to taxpayers;
- Recognize the penalties that may be imposed on a preparer for failing to meet ethical and practice standards in preparing tax returns; and
- Identify the duties and restrictions imposed on tax preparers under Circular 230.
Course Assignments
- Study all 3 Domains
- Pass the Final Exam with a score of 70 percent or better
- Answer a short voluntary Course Evaluation
Course Materials
- Download Course Materials <–To Download this file to your computer, Right-click the link and chose “Save File As”
- Note: Due to IRS Requirements, a “Preview” of the Final Exam for this course cannot be provided to students.