18-Hour AFSP Continuing Education Package for Non-Exempt Tax Preparers
Complete your 2026 Annual Filing Season Program (AFSP) continuing education requirements with one comprehensive 18-hour online package designed for non-exempt tax return preparers.
This IRS-approved AFSP continuing education package includes the required 6-hour Annual Federal Tax Refresher (AFTR), 2 hours of Ethics, and 10 hours of Federal Tax Law.
You'll also strengthen your tax preparation knowledge with practical training covering 1099 reporting, OBBBA tax law changes, credits and deductions, tax planning, estate and trust taxation, and common tax season challenges.
All courses are 100% online, video-based, and self-paced, so you can complete your continuing education on your schedule.
2026 AFSP Requirements at a Glance
Non-exempt tax return preparers participating in the IRS Annual Filing Season Program generally need 18 hours of IRS-approved continuing education:
6 Hours: Annual Federal Tax Refresher (AFTR)
2 Hours: Ethics
10 Hours: Federal Tax Law
Total: 18 Hours
The AFTR course also includes a 100-question comprehension exam with a passing score of 70%. The AFTR course and exam must be successfully completed by December 31, 2026, at midnight local time to receive AFTR credit.
This package brings all 18 hours together in one convenient online program.
What's Included in the 18-Hour AFSP Package?
2026 Annual Federal Tax Refresher
6 Credit Hours | AFTR
Review federal tax law updates, filing requirements, deductions, credits, tax preparer responsibilities, and IRS procedures relevant to the 2026 filing season.
Circular 230 Ethics
2 Credit Hours | Ethics
Review the ethical responsibilities, professional standards, and disciplinary rules that apply to tax professionals under Circular 230, including practical situations involving practitioner conduct and responsibilities.
2026 Smart 1099 Reporting Practices & Updates
2 Credit Hours | Federal Tax Law
Explore current 1099 reporting requirements, common reporting mistakes, contractor reporting considerations, and practical strategies for handling information reporting issues.
2026 Tax Season Problem-Solving
2 Credit Hours | Federal Tax Law
Learn practical approaches to common tax season challenges, including missing documentation, client errors, filing complications, IRS notices, and other issues that can slow down return preparation.
2026 Navigating Credits and Deductions Under the OBBBA
2 Credit Hours | Federal Tax Law
Examine important deduction and credit changes under the One Big Beautiful Bill Act (OBBBA) and how new provisions may affect individuals and businesses.
2026 Estate and Trust Tax Implications
2 Credit Hours | Federal Tax Law
Build your understanding of estate and trust taxation, fiduciary reporting, inheritance-related tax considerations, and Forms 1041, 706, and 709.
2026 OBBBA: What Happens Next?
2 Credit Hours | Federal Tax Law
Examine developing IRS guidance, implementation issues, and tax planning considerations resulting from the One Big Beautiful Bill Act.
Why Choose This AFSP Continuing Education Package?
This package does more than help you complete your required CE hours. The courses are designed to strengthen the knowledge you use when preparing returns and working with clients.
With this package, you can:
- Earn 18 hours of IRS-approved continuing education
- Complete the CE requirements for non-exempt AFSP participants
- Prepare for the 2026 filing season
- Stay current with federal tax law changes
- Strengthen your understanding of OBBBA provisions
- Build practical knowledge you can apply during tax season
- Learn from experienced tax professionals
- Complete your courses 100% online and on your schedule
2026 AFSP & AFTR Requirements
The Annual Federal Tax Refresher (AFTR) includes a 100-question comprehension exam.
To successfully complete the AFTR course:
- Complete all required AFTR course material
- Take the 100-question AFTR exam
- Earn a score of 70% or higher
- Complete the exam in one continuous sitting within the 3-hour time limit
- Successfully complete the AFTR course and exam by December 31, 2026, at midnight local time to receive AFTR credit
With this course, you will have up to six attempts to pass the 100-question AFTR exam. The timed exam can be taken after watching all six videos, clicking the Continue button, and certifying that you have completed each video.
Important: Enrolled Agents cannot receive continuing education credit for the AFTR course.
Participants must also consent to the applicable Circular 230 duties and restrictions to receive the IRS Annual Filing Season Program Record of Completion.
For additional information about AFSP and continuing education requirements, visit the IRS Continuing Education for Tax Professionals and Annual Filing Season Program resources.
What Happens After I Complete My AFSP Continuing Education?
Completing the required continuing education is an important part of participating in the IRS Annual Filing Season Program.
Eligible tax return preparers who satisfy the program requirements and consent to the applicable Circular 230 duties and restrictions can receive an AFSP Record of Completion from the IRS.
Participation in the AFSP can also provide:
- Inclusion in the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications
- Limited representation rights for qualifying returns you prepare and sign
- Recognition of your commitment to continuing tax education and staying current with federal tax law
Frequently Asked Questions About AFSP Continuing Education
Who needs 18 hours of continuing education for the AFSP?
Non-exempt tax return preparers generally need 18 hours of IRS-approved continuing education to participate in the Annual Filing Season Program. This includes 6 hours of AFTR, 2 hours of Ethics, and 10 hours of Federal Tax Law.
What are the 2026 AFSP continuing education requirements?
Non-exempt preparers generally need 18 hours of continuing education: 6 hours of Annual Federal Tax Refresher, 2 hours of Ethics, and 10 hours of Federal Tax Law.
Does this package include the 6-hour AFTR course?
Yes. This package includes the required 6-hour Annual Federal Tax Refresher course and AFTR comprehension exam.
Is the AFTR exam included?
Yes. The AFTR course includes a 100-question comprehension exam.
What score do I need to pass the AFTR exam?
You must earn a score of 70% or higher to successfully complete the AFTR exam.
How long do I have to complete the AFTR exam?
You have a maximum of three continuous hours to complete the 100-question exam in one sitting.
When is the 2026 AFTR deadline?
The AFTR course and exam must be successfully completed by December 31, 2026, at midnight local time to receive AFTR credit.
Can Enrolled Agents receive CE credit for the AFTR course?
No. Enrolled Agents cannot receive continuing education credit for the AFTR course.
Are the AFSP courses online?
Yes. All courses in this package are 100% online, video-based, and self-paced, allowing you to complete your continuing education when it works for you.
Does this package satisfy all 18 CE hours for non-exempt AFSP participants?
This package includes the 18 continuing education hours generally required for non-exempt AFSP participants: 6 hours of AFTR, 2 hours of Ethics, and 10 hours of Federal Tax Law. Tax preparers should confirm their individual AFSP eligibility and requirements with the IRS.
Complete Your 2026 AFSP Continuing Education Online
Prepare for the filing season while completing your Annual Filing Season Program continuing education requirements with practical, tax-focused training from My Tax Courses Online.
Get all 18 hours in one convenient, self-paced online package while building knowledge you can put to work with your clients.
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 IRS Continuing Education for Tax Professionals or here: IRS AFSP Course Outline.
- 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 IRS PDF Document.
- To learn more about the IRS Annual Filing Season Program, click IRS Annual Filing Season Program.
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.
IRS Annual Filing Season Program 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. IRS PDF Document.
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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.
