This IRS-approved 18-hour continuing education package is designed for non-exempt tax preparers participating in the 2025 Annual Filing Season Program (AFSP). It includes the mandatory 6-hour Annual Federal Tax Refresher (AFTR) course and 2 hours of ethics, covering Circular 230 standards and ethical practices in tax preparation.
The remaining 10 hours of Federal Tax Law-Related Matters are entirely up to you. Choose from our expanding course library to build a custom package tailored to your professional interests and client needs. Whether you're advising small businesses, handling complex returns, or preparing for evolving tax law, as a tax pro, you'll find content that empowers you to succeed.
Available course topics include, but are not limited to:
- 2025 Choice of Entity and Tax Issues – Understand the tax implications of S-Corps, C-Corps, partnerships, and sole proprietorships.
- 2025 Schedule C Updates for Income Tax Filings – Explore the latest changes and guidance for sole proprietors.
- 2025 IRS Red Flags and Common Filing Errors – Learn how to avoid the most frequent issues that trigger audits.
- 2025 How to Help Clients Who Haven’t Filed in Years – Discover strategies for bringing non-filers into compliance.
- 2025 Key Tax Law Changes – What’s In & What’s Out – Stay current with the latest federal tax law updates.
- 2025 Installment Agreements and Offers in Compromise – Guide clients through resolution options for back taxes.
- 2025 Exploring Credits & Deductions for Maximum Impact – Maximize tax savings with a deep dive into key credits and deductions.
- 2025 Essential Trust & Estate Tax Strategies to Protect Assets – Gain insight into tax-efficient estate planning.
- 2025 Your Top Tax Questions – Answered – Get clear, concise answers to the most common client concerns.
- 2025 International Tax Essentials: Sourcing Rules, Critical Forms & Global Trends – Learn the core principles of the international tax system, including how income is sourced across borders, how different jurisdictions approach taxation, and which U.S. forms are essential for reporting foreign income, assets, and activities.
This flexible package meets all IRS CE requirements and qualifies you for the AFSP – Record of Completion upon successful completion and passing of the AFTR.
The learning objectives of this course are:
- Apply the latest changes to federal tax law to prepare tax returns.
- Follow practices, procedures, and professional responsibility standards.
- Define Circular 230 and understand its purpose.
- Understand the conflict-of-interest rules under Circular 230.
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 you need to prepare accurate and timely tax returns.
- Improve your chances of success as a tax preparer.
This course is perfect for:
- Unenrolled tax return preparers who need to complete their 18 hours of continuing education for the IRS Annual Filing Season Program (AFSP).
- Anyone who wants to learn more about federal tax law and how it affects taxpayers.
*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 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.
