ETS Tax Institute

Stay current with the latest tax law changes with the Annual Filing Season (AFSP) Bundle. This 18 hour continuing education bundle is designed for tax preparers seeking to meet the requirements of the IRS Annual Filing Season Program (AFSP).

This bundle includes the required 6 hour AFTR course, 2 hour ethics course, and 10 hours of additional continuing education. When you purchase the bundle, you will also receive our recent One Big Beautiful Bill Act update course. 

The AFTR course provides a comprehensive review of:

• New tax law updates and provisions affecting the current filing season
• General individual tax filing issues, including filing requirements, standard vs. itemized deductions, and common credits
• Ethical responsibilities and due diligence requirements for tax preparers

At the end of the AFTR course, participants must complete a 100-question, open-book comprehension exam. Testing requirements include:

• A 70% passing score
• The test must be completed in one sitting, with a three-hour time limit
• 2 test attempts are allowed before receiving a different test
• The exam will be administered virtually through Brillium and Thinkific

For each additional course, participants must take a knowledge assessment and receive a 70% score to receive their continuing education credits.

Important Details:

• The AFTR Course, test, and additional continuing education hours must be successfully completed by December 31, 2025 to qualify for the AFSP Record of Completion.
• Enrolled Agents (EAs) do not receive CE credit for the AFTR course.
• AFSP participants must consent to the Circular 230 duties and restrictions to receive their official Record of Completion from the IRS.
• Additional CE requirements apply for full AFSP eligibility. For details, refer to the Annual Filing Season Program CE Requirements – AFTR Exemption Chart (Pub 5646).
• Information on limited representation rights for AFSP Record of Completion holders is available here.
• Review the AFTR Course Syllabus to verify the AFTR course meets the full 6-CE hour requirement.
• For the official AFTR Course Outline, visit the IRS CE Provider page.

Technical Requirements & Course Policies:

Participants should ensure their internet browser is up to date and compatible with the course platform. Full course policies, including refund and accessibility details, will be provided upon registration.

Whether you're returning for another tax season or pursuing voluntary participation in the 2026 Annual Filing Season program, this refresher ensures you're prepared, informed, and in compliance with IRS standards.