Annual Federal Tax Refresher (AFTR) 6 Hours
*Note: the AFTR course requires a 100-question exam with a passing score of 70%. You must complete the Exam in one continuous sitting with a 3-hour time limit.
The 2025 Annual Federal Tax Refresher (AFTR) is an IRS-approved course that satisfies the 6-hour federal tax law requirement for non-exempt tax preparers participating in the Annual Filing Season Program (AFSP). This course follows the official AFTR outline and covers all required domains: recent tax law changes, a comprehensive general tax review, and critical practices and procedures that impact preparer conduct and taxpayer security.
Taught by a team of nationally recognized instructors—Dr. Bart A. Basi, Lacie Henson, CPA, and Roman Basi—this course delivers practical insights, IRS guidance, and real-world examples to help tax professionals stay ahead of complex and evolving compliance requirements for the 2025 tax year.
This course must be completed by December 31st, 2025, to receive AFTR credit towards your Record of Completion.
By the end of this course, participants will be able to:
- Identify and apply annual inflation adjustments and cost-of-living changes as outlined in Rev. Proc. 2024-40.
- Interpret the 2025 federal tax brackets and standard deduction increases across all filing statuses.
- Implement the updated standard mileage rates and recognize their limits.
- Navigate Form 1099-K third-party network transaction reporting requirements and phase-in thresholds.
- Understand the IRS Direct File Pilot Program and its impact on client filing options in 24 states.
- Apply provisions of the SECURE 2.0 Act, including increased catch-up contributions and ABLE account eligibility.
- Evaluate taxpayer eligibility for foreign earned income exclusions, education credits, and education loan interest deductions.
- Correctly determine and report filing statuses, including Head of Household, Qualifying Surviving Spouse, and Married Filing Separately.
- Accurately report wages, interest, dividends, Social Security income, 401(k) distributions, and unemployment compensation.
- Distinguish between taxable and non-taxable alimony, depending on the execution date of the divorce agreement.
- Analyze and differentiate between business and hobby activities for Schedule C reporting.
- Use Form 8829 or the simplified method to calculate the business use of home deduction.
- Understand the requirements for substantiating deductions and maintaining proper recordkeeping.
- Calculate depreciation, including bonus depreciation (40% in 2025) and luxury auto limits.
- Claim deductions under Section 179, including limits on SUVs and eligible business property.
- Evaluate eligibility for tax credits, including Child Tax Credit, Earned Income Tax Credit (EITC), Child and Dependent Care Credit, and Education Credits.
- Apply the rules for Energy Efficient Home Improvement Credits and Clean Vehicle Credits, including income caps and MSRP limits.
- Comply with preparer responsibilities for digital asset reporting, student loan cancellation exclusions, and QBI deductions.
- Understand the requirements and limitations of alternative minimum tax (AMT) and net operating losses (NOLs).
- Ensure compliance with IRS due diligence standards and Circular 230 ethics requirements.
- Safeguard taxpayer data, recognize signs of tax-related identity theft, and comply with federal e-filing and data protection rules.
Course Domains:
• Domain 1 – New Tax Laws/Recent Updates
Covers critical updates for 2025, including inflation adjustments, mileage rates, third-party network transactions, SECURE 2.0 changes, energy and clean vehicle credits, and Direct File expansion.
• Domain 2 – General Review
Focuses on key federal tax return topics including income reporting, IRA rules, tax deductions, retirement income, depreciation, filing statuses, and business versus hobby activity.
• Domain 3 – Practices, Procedures, and Professional Responsibility
Explores preparer responsibilities, including due diligence, identity protection, preparer penalties, IRS e-file procedures, and AFSP requirements, including ethics compliance.
Included in this program:
- 6 Hours Annual Federal Tax Refresher (AFTR), with English and Spanish closed captioning
- Immediate access to the program as soon as you purchase
- An email will be sent to you with instructions on how to access your program
- The program is split up into 50-minute video segments
- We report your hours of completion to the IRS
*Note: the AFTR course requires a 100-question exam with a passing score of 70%. You must complete the Exam in one continuous sitting with a 3-hour time limit.
To receive AFTR credit in your PTIN account, you must complete the AFTR course and Exam in their entirety by December 31st, 2025.
- This AFTR Course meets the 6-CE hours, 300 minutes.
- You can see the entire AFTR Course Outline HERE or here: IRS.gov/taxpros/ce.
- Program completion (AFTR Course & Test) is required by December 31st, 2025.
- To pass this course, you must get a passing score of 70% or higher. You will have three hours to complete the test in one sitting. You will have up to 4 attempts to pass the 100-question test. The timed test (3 consecutive hours) can be taken after watching all six videos, clicking the Continue button, and certifying that you have completed each video.
- EAs cannot receive credit for the AFTR Course.
- Participants must consent to Circular 230 duties and restrictions to receive the IRS's Annual Filing Season Program Record of Completion.
- Other Continuing Education (CE) requirements for participation in the Annual Filing Season Program are available here.
- To learn more about the IRS Annual Filing Season Program, click HERE.
- Your name will be included in the Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, which will be available in January.
- You will have limited representation rights for returns you prepare and sign.
- You will be current with changing tax laws.
- You will receive the AFSP—IRS Record of Completion, which shows clients and potential clients that you are a well-educated tax preparer.
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The benefits for Annual Filing Season Program (AFSP) participants are:
- Your name is listed in the Federal Tax Return Preparers Directory on the IRS website with your Credentials and Select Qualifications, updated and available every January.
- You will have certain representation rights for the tax returns you prepare and sign.
- You are dedicated to remaining current with changing tax laws.
- You will receive the AFSP – Record of Completion that proves to your current and potential clients that you are a well-educated tax preparer who understands and implements the tax law updates that occur each year.
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By choosing My Tax Courses Online for your IRS-approved Continuing Education, you are:
- You can access courses taught by top tax professionals, including Dr. Bart Basi, Roman Basi, Laci Henson, Doug Stives, and more.
- IRS-approved courses are updated each year, and new courses are continually added.
- On-demand videos and materials to access
- Fast reporting – We pride ourselves on submitting your approved CE credits directly to the IRS within 7 days.
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How do I participate in the Annual Filing Season Program (AFSP)
The Annual Filing Season Program (AFSP) recognizes non-credentialed tax return preparers who are looking to enhance their professionalism. To qualify, follow these steps:
- Continuing Education: Complete 18 hours of IRS-approved continuing education, including a six-hour federal tax law refresher course with a test. If you're exempt, complete 15 hours, including 3 hours of federal tax law updates.
- PTIN Renewal: Renew your Preparer Tax Identification Number (PTIN) for the next year.
- Consent to Circular 230: Agree to follow the rules in Circular 230.
Once you finish these steps, you'll get an "Annual Filing Season Program – Record of Completion" from the IRS.
CLICK HERE to see the IRS FAQ for further details.
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Do you need 15 hours (Exempt) or 18 hours (Non-Exempt) of Continuing Education?
Most people need 18 hours, which is Non-Exempt. You're Exempt if you fall under one of these top categories:
- Passed the Registered Tax Return Preparer Test between November 2011 and January 2013.
- Are in a state-based program with testing requirements (like Oregon, California, or Maryland).
- Passed SEE (Special Enrollment Exam) Part I in the last three years.
To see the complete list of exemptions, review the following IRS document. CLICK HERE.
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Here's a step-by-step guide to get an AFSP Record of Completion.
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Education Requirement: Complete 18 hours of continuing education from IRS-approved CE Providers, such as My Tax Courses Online, and includes the following requirements:
- Take a 6-hour Annual Federal Tax Refresher (AFTR) course from an IRS-approved provider like My Tax Courses Online. Pass the course's test.
- Complete 10 hours of additional training on federal tax law topics.
- Complete 2 hours of Ethics.
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Education Requirement: Exempt participants must complete 15 hours of continuing education from IRS-approved CE Providers, such as My Tax Courses Online, which includes the following requirements:
- Pass the 3-hour federal tax law update course.
- Complete 10 hours of extra training on federal tax law topics.
- Complete 2 hours of ethics training.
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Active PTIN: Make sure to renew your Preparer Tax Identification Number (PTIN).
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Compliance Consent: Agree to follow the rules in Circular 230.
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When and how will you receive your Record of Completion?
Your Record of Completion is issued to you once all requirements are completed, which includes renewing your Preparer Tax Identification Number (PTIN) for the upcoming year and agreeing to the rules in Circular 230.
- 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 access your certificate.
- If you need an online PTIN account, you will receive a letter with instructions on completing the application process and obtaining your certificate.
