ETS Tax Institute

Stay current with the latest tax law changes and maintain your credentials with the IRS Annual Federal Tax Refresher (AFTR) course. This 6-hour continuing education course (300 minutes) is designed for tax preparers seeking to meet the requirements of the IRS Annual Filing Season Program (AFSP).

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
• Practice scenarios and examples based on real-world taxpayer situations

At the end of the 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

Important Details:

• The AFTR Course and test 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 newly pursuing the AFSP designation, this refresher ensures you're prepared, informed, and in compliance with IRS standards.