Complete your Annual Filing Season Program requirements while strengthening your real-world tax preparation knowledge with this comprehensive 18-hour IRS-approved continuing education package from My Tax Courses Online.
Designed specifically for non-exempt tax return preparers participating in the IRS Annual Filing Season Program (AFSP), this all-inclusive package combines the required 6-hour Annual Federal Tax Refresher (AFTR) course and 2-hour Circular 230 Ethics course with 10 additional hours of Federal Tax Law Related Matters focused on today’s most important tax preparation challenges and opportunities.
This updated 2026 package goes beyond simply meeting CE requirements. It is built to help tax professionals confidently navigate changing IRS guidance, reporting requirements, OBBBA-related tax law changes, tax planning opportunities, and complex client situations that impact the 2026 filing season.
From smart 1099 reporting practices and middle-income tax strategies to estate and trust taxation, tax season troubleshooting, and the latest developments under the OBBBA, each course is designed to deliver practical insight that can be immediately applied when preparing returns.
All courses are 100% online, video-based, and self-paced, allowing you to complete your continuing education on your schedule while learning from experienced tax professionals.
This Package Includes
2026 Annual Federal Tax Refresher (6 Credit Hours of AFTR)
Covers 2026 federal tax law updates, filing requirements, deductions, credits, due diligence standards, and IRS procedures required for non-exempt AFSP participants.
Circular 230 Ethics (2 Credit Hours of Ethics)
Reviews the ethical responsibilities, professional standards, and disciplinary rules that apply to tax preparers under Circular 230, including real-world compliance situations and practitioner responsibilities.
2026 Smart 1099 Reporting Practices & Updates (2 Credit Hours of Federal Tax Law)
Explains updated 1099 reporting requirements, common reporting mistakes, IRS enforcement concerns, and practical strategies for handling contractor and information reporting compliance.
2026 Tax Season Problem-Solving
(2 Credit Hours of Federal Tax Law)
Focuses on resolving real-world tax season challenges, including notices, missing documents, client errors, filing complications, and practical troubleshooting strategies for busy preparers.
2026 Navigating Credits and Deductions Under the OBBBA
(2 Credit Hours of Federal Tax Law)
Covers major OBBBA-related deduction and credit changes affecting individuals and businesses, including practical guidance on applying new rules during return preparation.
2026 Tax Strategies for Middle-Income Households
(2 Credit Hours of Federal Tax Law)
Explores practical tax planning opportunities for middle-income taxpayers, including deduction optimization, retirement considerations, withholding adjustments, and changing tax law impacts.
2026 Estate and Trust Tax Implications
(2 Credit Hours of Federal Tax Law)
Provides guidance on estate and trust taxation concepts, fiduciary reporting requirements, inheritance-related tax considerations, and planning strategies involving Forms 1041, 706, and 709.
2026 OBBBA: What Happens Next?
(2 Credit Hours of Federal Tax Law)
Examines evolving IRS guidance, implementation concerns, and future planning considerations related to the One Big Beautiful Bill Act (OBBBA) and its ongoing tax law impacts.
Learning Objectives
Annual Federal Tax Refresher (AFTR)
After completing this course, you will be able to:
- Apply updated federal tax law changes for the 2026 filing season
- Identify current deduction, credit, and filing requirement updates
- Recognize due diligence responsibilities and IRS compliance expectations
- Understand recent IRS procedural and reporting changes
- Accurately apply updated filing rules to individual tax returns
Circular 230 Ethics
After completing this course, you will be able to:
- Understand practitioner responsibilities under Circular 230
- Apply ethical standards to real-world tax preparation situations
- Recognize conduct that may result in IRS disciplinary action
- Maintain professional standards related to client communication and representation
- Improve compliance with IRS ethical guidelines
Smart 1099 Reporting Practices & Updates
After completing this course, you will be able to:
- Identify updated 1099 reporting requirements
- Reduce common information reporting errors
- Understand contractor classification and reporting considerations
- Apply best practices for handling missing or incorrect 1099 information
- Recognize IRS enforcement trends related to information reporting
Tax Season Problem-Solving
After completing this course, you will be able to:
- Resolve common tax season filing complications
- Handle IRS notices and missing client documentation more effectively
- Troubleshoot return preparation issues with greater confidence
- Apply practical strategies to reduce delays and filing errors
- Improve client communication during difficult tax situations
Navigating Credits and Deductions Under the OBBBA
After completing this course, you will be able to:
- Identify major OBBBA-related tax law changes
- Apply updated deduction and credit rules to client returns
- Understand planning opportunities created by new tax provisions
- Recognize changes impacting individual taxpayers and small businesses
- Navigate evolving IRS guidance related to OBBBA provisions
Tax Strategies for Middle-Income Households
After completing this course, you will be able to:
- Identify planning opportunities for middle-income taxpayers
- Apply strategies involving deductions, withholding, and retirement planning
- Understand how changing tax laws impact common household situations
- Improve tax efficiency using practical planning approaches
- Recognize areas where proactive planning may reduce tax liability
Estate and Trust Tax Implications
After completing this course, you will be able to:
- Understand key estate and trust taxation concepts
- Recognize fiduciary filing requirements and reporting obligations
- Identify planning considerations involving estates, trusts, and beneficiaries
- Understand the purpose of Forms 1041, 706, and 709
- Apply basic estate and trust tax strategies in client situations
OBBBA: What Happens Next?
After completing this course, you will be able to:
- Understand the latest IRS guidance related to OBBBA
- Recognize unresolved tax law implementation questions
- Identify emerging planning opportunities and compliance concerns
- Apply updated interpretations to real-world tax preparation scenarios
- Prepare for future changes affecting the 2026 filing season
Benefits of This Package
- Earn 18 hours of IRS-approved continuing education
- Satisfy the Annual Filing Season Program requirements for non-exempt preparers
- Stay current with major federal tax law developments
- Learn practical strategies that can improve return accuracy
- Strengthen confidence when handling complex client situations
- Access 100% online, self-paced video training
- Learn from experienced tax professionals
- Improve your understanding of evolving OBBBA guidance and IRS expectations
Important AFSP & AFTR Information
*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 by December 31st, 2026.
- 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, 2026.
- 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 6 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 CEs required for participation in the Annual Filing Season Program are HERE.
- To learn more about the IRS Annual Filing Season Program, click HERE.
The benefits of participating in the Annual Filing Season Program (AFSP) are:
- 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 encouraged to remain current with changing tax laws.
- You will receive the AFSP Record of Completion, which shows clients and potential clients that you are a well-educated tax preparer who is dedicated to your chosen profession.
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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.
