Annual Federal Tax Refresher
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The information provided below is a bit lengthy but provides details of the AFTR Course and the AFSP Program. Please familiarize yourself with this page as the acronyms mentioned can be easily confused.
Please note the differences with these 2 acronyms:
Annual Federal Tax Refresher (AFTR)
Annual Filing Season Program (AFSP)
By purchasing this course, you will be enrolled in the Annual Federal Tax Refresher Course (AFTR).
This 6-Hour Annual Federal Tax Refresher Course (AFTR) brings you one step closer to achieving the Annual Filing Season Program Record of Completion (AFSP). If you wish to obtain the Annual Filing Season Program Record of Completion (AFSP), additional courses may need to be taken depending on your education requirements.
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 the AFSP Record of Completion, though not required, you will have the privilege of having your name listed on the IRS Federal Directory of Tax Preparers if you choose to. The course below is the 6-hour Annual Federal Tax Refresher Course (AFTR), which is just part of the overall AFSP.
For the 2022 AFSP Record of Completion, 18 hours or 15 hours of CE is required, based on whether a preparer is exempt from AFTR. Additional information about the Annual Filing Season Program, Exempt and Non-Exempt preparers, and CE Requirements can be found in the following links:
- Annual Filing Season Program
- Requirements for Exempt Individuals
- Annual Filing Season CE Requirements
**IMPORTANT** If you wish to participate in the Annual Filing Season Program Record of Completion and have your name listed on the IRS Federal Directory of Tax Preparers, you will also need to log into your PTIN account and sign the Circular 230 Consent statement. For steps on how to complete the consent, see the instructional video in the upper right corner of the Annual Filing Season Program web page on IRS.gov at: https://www.irs.gov/Tax-Professionals/Annual-Filing-Season-Program
Upon completion of this course, a tax return preparer should be able to:
- Identify the principal individual income tax changes brought about by new tax legislation;
- Apply the inflation-adjusted and other limits to the proper preparation of taxpayers’ income tax returns;
- 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 that are 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.
- Study all 3 Domains
- Pass the Final Exam with a score of 70 percent or better
- Answer a short voluntary Course Evaluation