2026 Annual Federal Tax Refresher (AFTR) Course for IRS Annual Filing Season Program (AFSP)

The 2026 Annual Federal Tax Refresher (AFTR) course provides tax preparers with the education needed to satisfy IRS Annual Filing Season Program (AFSP) requirements and stay current on federal tax law changes. This self-study program covers new tax legislation, annual inflation adjustments, tax return preparation updates, ethics requirements, Circular 230 guidance, and filing season best practices. Upon successful completion of the course and final examination, eligible tax preparers can meet AFTR requirements and prepare for the upcoming tax filing season with confidence.

IRS AFSP CE Training

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 course and final exam must be completed no later than midnight December 31, 2026 in order to receive credit from the IRS. The final exam includes 100 questions and you have 3 hours to complete the final exam. You have 2 attempts to complete the final exam with a passing score of 70% or better. No copy of the final exam can be provided.

NOTE:
• Non-exempt Preparers: must complete the AFTR course and test to earn CE credit.
• Exempt Preparers (excluding Enrolled Agents): can earn 6 hours of CE credit, with 3 hours applied to the federal tax update and 3 hours to federal tax law.
• Enrolled Agents: cannot earn CE credit from the AFTR course.

Frequently Asked Questions

What is the 2026 Annual Federal Tax Refresher (AFTR) course?

The 2026 Annual Federal Tax Refresher (AFTR) course is a self-study tax education program designed to help tax return preparers meet the requirements of the IRS Annual Filing Season Program (AFSP). The course covers new tax law updates, annual inflation adjustments, federal tax return preparation topics, ethics, and professional responsibility requirements.

Who should take the AFTR course?

The AFTR course is designed for tax return preparers who want to participate in the IRS Annual Filing Season Program and stay current on federal tax law changes affecting the upcoming filing season. The course may also be valuable for tax professionals seeking a comprehensive review of individual income tax rules and filing requirements.


Does this course satisfy IRS Annual Filing Season Program (AFSP) requirements?

Yes. The Annual Federal Tax Refresher (AFTR) course is designed to meet the requirements of the IRS Annual Filing Season Program (AFSP). Participants who successfully complete the course and final examination can use it toward applicable IRS requirements.

How many continuing education hours does the AFTR course provide?

The course provides 6 hours of continuing education covering federal tax updates, tax law topics, and professional responsibility content.

What topics are covered in the 2026 AFTR course?

The course covers:
• New tax law and recent legislative updates
• Annual inflation-adjusted tax provisions
• Federal income tax return preparation
• Filing statuses and income reporting requirements
• Tax credits and adjustments to income
• Tax preparer ethics and professional responsibility