2026 Annual Federal Tax Refresher (AFTR) Course
*Note: the AFTR course requires a 100-question exam with a passing score of 70%. You must complete the Exam in one continuous sitting within a 3-hour time limit.
The 2026 Annual Federal Tax Refresher (AFTR) is an IRS-approved course that satisfies the required 6-hour federal tax law requirement for non-exempt tax return preparers participating in the Annual Filing Season Program (AFSP).
If you are a non-exempt tax return preparer, completing this course and passing the required AFTR exam helps you qualify for your IRS Annual Filing Season Program Record of Completion, which can help strengthen client trust and maintain your place in the IRS Directory of Federal Tax Return Preparers.
This updated course follows the official AFTR outline and includes all required domains:
- Domain 1: New Tax Laws and Recent Updates
- Domain 2: General Tax Review
- Domain 3: Practices, Procedures, and Professional Responsibility
Built around the latest IRS guidance and major legislative updates, this course includes extensive coverage of new provisions under the One Big Beautiful Bill Act (OBBBA), along with a practical tax preparation review designed to help preparers avoid costly filing errors during the tax filing season.
The course is taught by a trusted team of tax educators, including Dr. Bart A. Basi, Lacie Henson, CPA, and Roman Basi. Together, they break down complex tax law changes into practical guidance that tax professionals can immediately apply during tax season.
This course must be completed by December 31st, 2026, to receive AFTR credit towards the IRS's Annual Filing Season Program Record of Completion.
What This 2026 AFTR Course Covers
Domain 1: New Tax Laws & Recent Updates
Stay current on major federal tax law changes impacting 2026 returns, including:
- Annual inflation adjustments
- Updated tax brackets
- Standard deduction changes
- New mileage rates
- Form 1099-K reporting updates
- Form 1099-NEC and 1099-MISC threshold changes
- Child and Dependent Care Credit updates
- Adoption Credit changes
- Education credit compliance rules
- Alternative fuel credit updates
- Itemized deduction changes
- SALT deduction changes
- Gambling loss limitations
- Casualty loss updates
- New Schedule 1 deductions
- Tip income deductions
- Overtime deductions
- Auto loan interest deductions
- Enhanced senior deductions
- Charitable deduction updates
- 529 plan changes
- Trump Accounts
- Health Savings Account updates
Domain 2: General Tax Review
Strengthen your understanding of core federal tax preparation concepts:
- Filing status review
- Wage and tip reporting
- Retirement income taxation
- IRA rules
- Unemployment compensation
- Alimony reporting rules
- Schedule C reporting
- Business vs. hobby rules
- Home office deductions
- Recordkeeping requirements
- Business meal deductions
- Section 179 deductions
- Depreciation
- Bonus depreciation updates
- Luxury auto depreciation limits
- Listed property updates
- Capital gains and losses
- Standard deductions
- Itemized deductions
- Tax credits
- Digital asset reporting
- Alternative Minimum Tax
- Qualified Business Income deduction
- Kiddie tax
- Student loan cancellation
- Net operating losses
- Premium Tax Credit
- Balance due options
- Refund options
- Filing deadlines and extensions
Domain 3: Practices, Procedures & Professional Responsibility
Reduce compliance risk and stay aligned with IRS requirements:
- Tax-related identity theft
- Safeguarding taxpayer data
- ITIN rules and expiration updates
- Preparer penalties
- Due diligence requirements
- E-file requirements
- Annual Filing Season Program rules
- Circular 230 responsibilities
- Limited representation rights
- Tax Pro Account updates
Learning Objectives
By the end of this course, participants will be able to:
- Identify major federal tax law changes affecting 2026 tax returns
- Apply new OBBBA deductions, credits, and reporting changes
- Accurately report wage, retirement, investment, and business income
- Navigate Schedule C reporting and business deductions
- Properly apply depreciation and Section 179 rules
- Determine eligibility for major tax credits and deductions
- Understand filing deadlines, extensions, and refund options
- Apply IRS due diligence requirements
- Recognize tax fraud and identity theft risks
- Maintain compliance with Circular 230 and AFSP requirements
Important AFTR Exam Information
The AFTR course requires:
- 100-question final exam
- Minimum passing score of 70%
- Completed in one continuous 3-hour session
- Must be completed by December 31, 2026, to receive AFTR credit
This course counts toward the 6 CE credit hours required for non-exempt tax return preparers participating in the Annual Filing Season Program.
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, 2026.
- This AFTR course meets the 6 CE hours / 300-minute requirement for the Annual Filing Season Program.
- You can see the entire AFTR Course Outline HERE or here: IRS.gov/taxpros/ce.
- Program completion, including a final exam, must be done by December 31, 2026.
- To pass this course, participants must pass a 100-question timed test (3 hours) with a minimum score of 70%. Up to 6 attempts are allowed. 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.
- The test becomes available only after completing all six course modules and certifying video completion.
- This course is not eligible for EA (Enrolled Agent) credit.
- Participants must consent to Circular 230 duties and restrictions to receive the IRS's Annual Filing Season Program Record of Completion.
- Other required CE for the Annual Filing Season Program participation is 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 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.
Frequently Asked Questions
Who needs the Annual Federal Tax Refresher course?
Non-exempt tax return preparers participating in the Annual Filing Season Program must complete this course.
How many CE credits does this course provide?
This course provides the required 6 AFTR credit hours for the IRS Annual Filing Season Program.
Does this course include new OBBBA tax law changes?
Yes. This course includes major tax updates created under the One Big Beautiful Bill Act.
Is there a final exam?
Yes. The AFTR requires a 100-question final exam with a minimum passing score of 70%.
Is this course approved by the IRS?
Yes. This is an IRS-approved AFTR course.
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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.
