Annual Federal Tax Refresher 6 h

This course meets the 6-hour requirements of the Annual Federal Tax Refresher (AFTR) course and covers the topics outlined in the Annual Seasonal Program for tax preparers beginning with the January 2026 filing season for the preparation of 2025 tax returns.

*The information contained in this course is for educational purposes only. It should not be considered legal, tax, or financial advice.

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The AFSP is a voluntary program that recognizes the efforts of tax preparers who are generally not Attorneys, Certified Public Accountants (CPAs), or Enrolled Agents (EAs). The IRS issues a Record of Completion to tax preparers who obtain a certain number of continuing education hours in preparation for a specific tax year.

Exempt preparers (CPAs, Attorneys, EAs, etc.) or those who have successfully passed a national or state test (RTRP, CTEC, OBTP, Part 1 of the SEE, etc.) must complete 15 hours, which include 10 hours of Federal Tax Law, 2 hours of Ethics, and 3 hours of Annual Federal Tax Refresher (AFTR). Non-exempt tax preparers must complete an 18-hour course consisting of 10 hours of Federal Tax Law, 2 hours of Ethics, and 6 hours of AFTR.

For more information about exempt and non-exempt preparers, click here.

To receive the Record of Completion, each preparer must have an active Preparer Tax Identification Number (PTIN) and complete the above-mentioned hours each year through an IRS-approved provider.

This course meets the 6-hour requirement for the Annual Federal Tax Refresher (AFTR) Course. Non-exempt preparers must take the 100-question test in a single 3-hour session and pass with a score of over 70%. Exempt preparers must attend the live class and submit documentation confirming their exempt status.

To be eligible for the AFSP, this course must be completed and passed by December 31, 2025. In addition, the preparer must complete the 10 hours of Federal Tax Law and 2 hours of Ethics.

Record of Completion

With your Record of Completion, you will be able to represent your clients in their tax return filings during the upcoming tax season.

Directory of Preparers

You will be included in the directory of accredited tax preparers. Your best introduction to potential clients.

Professionalism

You will be able to demonstrate your professionalism, unlike other preparers who are not listed in the IRS directory.

FAQs

¿Quién está exento y capacitado para obtener el registro de finalización del AFSP (AFSP - Record of Completion) sin tomar el curso del Annual Federal Tax Refresher?

Cualquiera que haya pasado la prueba de preparador de impuestos registrado (Registered Tax Return Preparer test), administrado por el IRS entre Noviembre y Enero.
Los participantes de programas establecidos para preparadores estatales que cuentan con requerimientos de prueba: Preparadores de impuestos que son registrantes activos del Oregon Board of Tax Practitioners, California Tax Education Council, y/o Maryland State Board of Individual Tax Preparers.
Véase para quienes aprueban la Parte I del examen: Los profesionales de impuestos que hayan pasado la Parte I del Examen de Matrícula Especial (Special Enrollment Exam Part I) dentro de los tres años anteriores.
Volutarios de VITA/TCE: Inspectores de calidad, instructores y preparadores de impuestos con PTINs activos.
Propietarios de otras credenciales enfocadas a los impuestos: Accreditation Council for Accountancy y programas de Taxation’s Accredited Business Accountant/Advisor (ABA) y Accredited Tax Preparer (ATP).

Who is exempt and able to obtain the AFSP – Record of Completion without taking the Annual Federal Tax Refresher course?

Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013.
Established state-based return preparer program participants currently with testing requirements: Return preparers who are active registrants of the Oregon Board of Tax Practitioners, California Tax Education Council, and/or Maryland State Board of Individual Tax Preparers.
SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past three years.
VITA/TCE volunteers: Quality reviewers, instructors, and return preparers with active PTINs.
Other accredited tax-focused credential-holders: The Accreditation Council for Accountancy and Taxation’s Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs.

Cumplo una de estas excepciones. ¿Cómo obtengo un registro de finalización del AFSP?

Tome quince (15) horas de educación continua de un proveedor de educación continua aprobado por el IRS (IRS Approved CE Providers), incluyendo:

Tres (3) horas de actualización de leyes de impuestos federales.
Diez (10) horas de otros temas de leyes de impuestos federales.
Dos (2) horas de ética.
Tener un número de identificación de preparador de impuestos PTIN activo.
Dar consentimiento de adherirse a las obligaciones específicas de práctica resaltadas en la Subparte B y la sección 10.51 de la Circular 230 del Departamento del Tesoro.

I meet one of these exemptions. How do I obtain an AFSP – Record of Completion?

Take fifteen (15) hours of continuing education from IRS-Approved CE Providers, including:

three (3) hours of federal tax law updates,
ten (10) hours of other federal tax law topics and
two (2) hours of ethics.
Have an active preparer tax identification number (PTIN).
Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.

¿Cómo y cuándo obtendré mi registro de finalización?

Cuando comience la temporada de renovación de su PTIN para el próximo año, se le generará un certificado de finalización después de completar su educación continua y renovar su PTIN.
Si tiene una cuenta PTIN en línea, recibirá un correo electrónico de taxpros@ptin.irs.gov con instrucciones sobre cómo firmar el consentimiento de la Circular 230 y recibirá su certificado en su buzón seguro de Internet.
Si no tiene una cuenta PTIN en línea, recibirá una carta con instrucciones para completar el proceso de solicitud y obtener su certificado.

How and when will I get my Record of Completion?

When your PTIN renewal season begins for the next year, a certificate of completion will be generated after you complete your continuing education and renew your PTIN.
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 you will receive your certificate in your secure Internet mailbox.
If you do not have an online PTIN account, you will receive a letter with instructions on how to complete the application process and obtain your certificate.

¿Los preparadores con credenciales no pueden participar en el AFSP?

Este programa no está diseñado, dirigido o destinado a preparadores acreditados que ya poseen un nivel de calificación mucho más alto. Sin embargo, si un abogado, un contador profesional certificado, un agente inscrito, un agente inscrito en un plan de jubilación o un actuario inscrito busca participar en el programa, se le exigirá que cumpla con los mismos requisitos de Educación Continua que los preparadores en la categoría exenta.

Are credentialed preparers precluded from participating in the AFSP?

This program is not designed, directed or intended for credentialed preparers who already possess a much higher level of qualification. However, if an attorney, certified professional accountant, enrolled agent, enrolled retirement plan agent, or enrolled actuary seeks to participate in the program, you would be required to meet the same CE requirements as preparers in the exempt category.

Carlos Ramirez

EA, MBA, NTPI Fellow, CAA

Laura Salazar

EA

Laura Salazar, EA, with a practical and detail-oriented approach, offering comprehensive solutions tailored to each client’s specific needs.

With a solid background in individual and corporate tax preparation, she is equipped to develop tax strategies that maximize benefits and ensure compliance, always aligned with current regulatory frameworks.

Specialist in the advanced use of Tax Season Professional Software, optimizing tax preparation processes with exceptional accuracy and efficiency at every stage.

Annual Federal Tax Refresher 6H

Hours to Report

Level of difficulty

Delivery Method

On-Demand Access during the validity of the course!

Annual Filing Season Program AFSP 2026