This all-inclusive 18-hour IRS-approved continuing education package is specifically designed for non-exempt tax preparers who are participating in the IRS Annual Filing Season Program (AFSP). It includes the two mandatory courses required by the IRS for AFSP eligibility—the 6-hour Annual Federal Tax Refresher (AFTR) and 2-hour Ethics: Circular 230—plus 10 hours of Federal Tax Law Related Matters. Together, these courses fulfill all AFSP CE requirements and help tax professionals stay current, compliant, and competitive.
Course Titles Included in This Package
- 2025 Annual Federal Tax Refresher Course (6 Credit Hours of AFTR)
- 2025 Ethics Circular 230 (2 Credit Hours of Ethics)
- 2025 Essential Trust & Estate Tax Strategies to Protect Assets (2 Credit Hours of Federal Tax Law)
- 2025 How to Help Clients Who Haven't Filed in Years (2 Credit Hours of Federal Tax Law)
- 2025 IRS Red Flags & Common Filing Errors (2 Credit Hours of Federal Tax Law)
- 2025 Choice of Entity and Tax Issues (S-Corp, C-Corp, Partnership or Sole Proprietor) (2 Credit Hours of Federal Tax Law)
- 2025 Schedule C Updates for Income Tax Filings (2 Credit Hours of Federal Tax Law)
Course Descriptions
- 2025 Ethics Circular 230
This course covers Circular 230, which outlines the ethical responsibilities, obligations, and penalties for tax preparers. The course includes real-life case examples to help you understand the material.
- 2025 Annual Federal Tax Refresher
Covers 2025 tax law changes, general filing requirements, and IRS procedures to fulfill the federal tax law requirement for non-exempt AFSP participants.
- 2025 Essential Trust & Estate Tax Strategies to Protect Assets
Teaches tax-saving strategies using trusts and estate planning tools, with guidance on completing IRS forms such as 1041, 706, and 709.
- 2025 How to Help Clients Who Haven't Filed in Years
Outlines a step-by-step approach to resolving delinquent taxpayer situations through penalty abatement, installment agreements, and compliance strategies.
- 2025 IRS Red Flags & Common Filing Errors
Identifies common audit triggers and reporting errors while offering actionable strategies to minimize tax risk and ensure filing accuracy.
- 2025 Choice of Entity and Tax Issues
Explores the tax implications, benefits, and limitations of business structures, including S-corporations, C-corporations, partnerships, and sole proprietorships.
- 2025 Schedule C Updates for Income Tax Filings
Details the latest rules for Schedule C filers, including deductible expenses, 1099 reporting, and business classification standards.
Learning Objectives
Annual Federal Tax Refresher (AFTR)
- Implement the latest IRS tax law updates, inflation adjustments, and 2025 bracket changes.
- Accurately determine eligibility for tax credits, deductions, and filing statuses.
- Apply new rules for Forms 1099-K, QBI, student loan relief, and energy credits.
- Ensure compliance with Circular 230, due diligence, and taxpayer data protection standards.
Choice of Entity and Tax Issues
- Differentiate among S-corporations, C-corporations, Partnerships, and Sole Proprietorships.
- Advise clients on entity formation decisions using tax law advantages and limitations.
- Identify potential tax implications and compliance requirements for each structure.
IRS Red Flags and Common Filing Errors
- Detect audit triggers, common misreporting issues, and high-risk deduction areas.
- Apply strategic tax planning tools like Section 179, bonus depreciation, and RMD updates.
- Avoid filing errors and educate clients on audit-proof documentation strategies.
How to Help Clients Who Haven't Filed in Years
- Assess risk and compliance status for non-filers.
- Develop a resolution plan using IRS transcripts, penalty relief, and installment agreements.
- Apply strategies for negotiating Offers in Compromise and other relief options.
Schedule C Updates
- Maximize deductions and avoid IRS scrutiny for sole proprietors and gig workers.
- Distinguish between business vs. hobby income and report home office and vehicle use.
- Understand 1099 reporting requirements and self-employed retirement contributions.
Trust & Estate Tax Strategies
- Reduce estate and gift tax exposure using IRS-approved strategies.
- Understand trust structures and their tax implications (revocable, irrevocable, charitable).
- Accurately complete and file Forms 1041, 706, and 709 for estate and gift tax purposes.
Ethics: Circular 230
- Understand the IRS's ethical framework, including client confidentiality and conflict rules.
- Apply Circular 230 standards to avoid IRS sanctions and disciplinary action.
- Understand how AFSP participation enhances professional credibility and client trust.
Benefits of Taking This Course
- Earn 18 hours of IRS-approved continuing education credits.
- Stay up to date on the latest tax laws and regulations.
- Learn from experienced tax professionals.
- Gain the knowledge and skills to prepare accurate and timely tax returns.
- Improve your chances of success as a tax preparer.
*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, 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 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.
