Newly Updated with Our Latest 2026 Tax Courses
Complete your 15 hours of continuing education for the IRS Annual Filing Season Program (AFSP) with a newly updated online package created for exempt tax return preparers.
This 2026 package combines 3 hours of Federal Tax Law Updates, 2 hours of Ethics, and 10 hours of Federal Tax Law. You'll review important federal tax developments while exploring practical topics including OBBBA changes, depreciation, tax strategies for middle-income households, specialized IRS forms, and the Qualified Business Income deduction.
This package delivers practical knowledge you can use immediately with clients.
- IRS-Approved CE Credits Reported Directly
- 100% Video-Based, On-Demand Learning
- Real-World Scenarios + Practical Application
- Led by Trusted Tax Experts
What You’ll Gain From This Package
This is not just a compliance requirement. It’s a complete tax strategy and update system designed to help you:
- Prepare more accurate returns with confidence
- Identify tax-saving opportunities clients are missing
- Reduce audit risk and avoid costly mistakes
- Stay ahead of IRS enforcement trends and new guidance
- Apply new laws like OBBBA in real client scenarios
The 15 hours contained in this package include the following:
- 2 Hours of Ethics
- 3 Hours of Federal Tax Law Updates
- 10 Hours of Federal Tax Law Related Topics
Course titles included in this package:
- 2026 Ethics Circular 230 (2 Credit Hours of Ethics)
- 2026 Federal Tax Law Updates - (3 Credit Hours of Federal Tax Law Updates)
- 2026 Tax Strategies for Middle-Income Households (2 Credit Hours of Federal Tax Law)
- 2026 OBBBA One Year Later (2 Credit Hours of Federal Tax Law)
- 2026 Depreciation Essentials (2 Credit Hours of Federal Tax Law)
- 2026 Understanding Powerful IRS Forms: Form 843, Form 3115 & More (2 Credit Hours of Federal Tax Law)
- 2026 Making Sense of the QBI Deduction (2 Credit Hours of Federal Tax Law)
Learning Objectives:
- Interpret and apply Circular 230 ethical standards to real-world tax situations
- Identify and implement key 2025–2026 tax law updates, including inflation adjustments, retirement limits, and credit changes
- Analyze the impact of the One Big Beautiful Bill Act (OBBBA) on both current returns and forward-looking tax planning
- Apply updated rules for tips, overtime deductions, and charitable strategies under new IRS guidance
- Navigate bonus depreciation, Section 179, and capital investment strategies for individuals and small businesses
- Accurately apply phase-outs, thresholds, and eligibility rules for major credits and deductions
- Execute smart 1099 reporting practices, including IRIS system updates, new thresholds, and digital payment reporting
- Identify common filing errors and IRS red flags to reduce notices and audit exposure
- Resolve complex tax situations using real-world problem-solving frameworks and case studies
- Understand estate, trust, and gifting strategies, including Forms 1041, 706, and 709
- Apply income planning and AGI management strategies to reduce client tax liability
- Strengthen decision-making across entity structures, reporting requirements, and compliance standards
Explore the Courses Included in Your Package
3-Hour Federal Tax Law Updates
Stay current with important federal tax law changes and IRS developments affecting individual taxpayers and tax return preparation for the upcoming filing season.
Learning Objectives:
- Identify recent federal tax law changes that may affect individual tax returns.
- Recognize updated tax provisions and reporting considerations for the upcoming filing season.
2026 Ethics Section: Circular 230
Review the ethical responsibilities and professional standards that apply to tax professionals, including important requirements under Circular 230.
Learning Objectives:
- Identify key responsibilities for tax professionals under Circular 230.
- Apply professional and ethical standards to common tax-practice situations.
2026 Tax Strategies for Middle-Income Households – 2 Hours
Explore practical tax-planning strategies for middle-income households, including AGI planning, income timing, retirement contributions, HSAs, capital losses, and withholding.
Learning Objectives:
- Identify tax-planning opportunities for middle-income households.
- Recognize how income, deductions, retirement contributions, and other planning decisions can affect a taxpayer's overall tax situation.
2026 OBBBA One Year Later – 2 Hours
Take a current look at OBBBA developments and subsequent IRS guidance, including qualified tips and overtime, reporting requirements, mileage rates, Trump Accounts, and other emerging tax issues.
Learning Objectives:
- Explain current rules and reporting considerations for selected OBBBA provisions.
- Identify recent IRS guidance and developments that may affect tax professionals and their clients.
2026 Depreciation Essentials – 2 Hours
Build a stronger understanding of depreciation for business and rental property, including MACRS, bonus depreciation, Section 179, placed-in-service rules, and other important depreciation considerations.
Learning Objectives:
- Identify when property is depreciable and determine when depreciation begins.
- Compare MACRS, bonus depreciation, and Section 179 when evaluating depreciation options.
2026 Understanding Powerful IRS Forms: Form 843, Form 3115 & More – 2 Hours
Explore important IRS forms used to address issues such as refund and abatement requests, accounting-method changes, depreciation corrections, and business asset acquisitions.
Learning Objectives:
- Identify situations in which Forms 843 and 3115 may be appropriate.
- Recognize how specialized IRS forms can be used to address selected tax and accounting issues.
2026 Making Sense of the QBI Deduction – 2 Hours
Break down the Qualified Business Income deduction and the factors that can affect the calculation, including taxable-income limitations, SSTBs, W-2 wages, qualified property, and QBI losses.
Learning Objectives:
- Identify income that may qualify for the Section 199A QBI deduction.
- Recognize limitations and other factors that can affect the amount of the QBI deduction.
Who Is This 15-Hour AFSP Package For?
This package is designed for exempt tax return preparers participating in the IRS Annual Filing Season Program who are not required to complete the 6-Hour Annual Federal Tax Refresher (AFTR).
The package provides 3 hours of Federal Tax Law Updates, 2 hours of Ethics, and 10 hours of Federal Tax Law, for a total of 15 hours of continuing education.
Frequently Asked Questions
What is included in the 2026 15-Hour AFSP Package?
This newly updated package includes 3 hours of Federal Tax Law Updates, 2 hours of Ethics, and 10 hours of Federal Tax Law. Topics include middle-income tax strategies, OBBBA developments, depreciation, specialized IRS forms, and the QBI deduction.
Who is eligible for the 15-Hour AFSP Package?
The 15-hour package is intended for exempt tax return preparers participating in the Annual Filing Season Program who are not required to complete the 6-hour AFTR course.
What is the difference between the 15-Hour and 18-Hour AFSP packages?
The main difference is the AFTR requirement. The 15-hour package is for exempt preparers and includes 3 hours of Federal Tax Law Updates instead of the 6-hour AFTR required for non-exempt preparers.
Does the 15-Hour AFSP Package include the AFTR course?
No. Exempt preparers are not required to complete the 6-hour AFTR course. This package includes 3 hours of Federal Tax Law Updates instead.
Does the 15-Hour AFSP Package include Ethics?
Yes. The package includes 2 hours of Ethics covering professional responsibilities, standards of conduct, and other issues relevant to tax professionals.
Can I complete all 15 hours online?
Yes. All courses in the package are completed online, allowing you to work through the training on your schedule.
Does completing the 15 hours automatically give me an AFSP Record of Completion?
No. Completing the continuing education requirement is one step toward AFSP participation. You must also satisfy the applicable IRS requirements before receiving your Annual Filing Season Program Record of Completion.
Is this 15-Hour AFSP Package newly updated for 2026?
Yes. The package has been newly updated with 2026 courses covering OBBBA developments, depreciation, the QBI deduction, tax strategies for middle-income households, and specialized IRS forms.
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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.
