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ACC Tax School
AFTR Course 2026
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2026 Annual Federal Tax Refresher

Each year, various limits affecting income tax return preparation and tax planning are affected by inflation-related changes. In addition, new tax laws come into being that may significantly affect taxpayers’ income tax liability. This course will examine many of those changes.

The Annual Federal Tax Refresher course is designed to meet the requirements of the IRS Annual Filing Season Certificate Program.

It discusses new tax law and recent updates for the upcoming filing season, provides a general tax review, and examines important rules governing tax return preparer ethics, practices and procedures.

Prerequisites

No prior knowledge, experience, or preparation is required before starting this course. Anyone can enroll without completing any prior coursework.

Course Overview

By successfully completing the 2026 Annual Federal Tax Refresher (AFTR) Course and passing the AFTR Comprehension Test, participants complete one of the voluntary requirements for receiving an IRS Annual Filing Season Program (AFSP) Record of Completion for the 2027 filing season.

Anyone interested in understanding the full value of this program can find additional details on the IRS Annual Filing Season Program page .

The course content is organized into three core areas:

  • New Tax Law/Recent Updates*
  • General Income Tax Review
  • Practices, Procedures, and Professional Responsibility

*Content for this section is based on the official outline the IRS published in April 2026.

2026 Annual Federal Tax Refresher

$0.00

This course includes

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Online study guides, printable study materials organized by domain section, and an online AFTR Comprehension Test.

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Students have three (3) continuous hours to complete the AFTR Comprehension Test. The test must be completed in one sitting, with no breaks, and the countdown clock cannot be paused or stopped.

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The AFTR Comprehension Test consists of 100 multiple-choice questions, requires a minimum passing score of 70%, and allows up to two (2) attempts.

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The test is open-book. If necessary, have your course materials available before beginning the test.

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Six (6) IRS CE credits are reported to the IRS upon successful completion of the AFTR Course and AFTR Comprehension Test, subject to IRS approval of the program and accurate student PTIN information. The AFTR Course is designed to meet the 300-minute requirement for the 6-hour AFTR program.

AFSP participants who receive an Annual Filing Season Program Record of Completion have limited representation rights before the IRS. They may represent clients only for returns they prepared and signed, and only before certain IRS employees, including revenue agents, customer service representatives, similar IRS employees, and the Taxpayer Advocate Service. To learn more, visit the IRS Annual Filing Season Program page.

To earn an AFSP Record of Completion for the 2027 filing season, preparers must:

AFSP Record of Completion CE Requirements

  • Non-exempt preparers: 6 credits for the AFTR Course and Test, 10 credits of Federal Tax Law, and 2 credits of Ethics, for a total of 18 CE credits.
  • Exempt preparers: 3 credits of Federal Tax Law Update, 10 credits of Federal Tax Law, and 2 credits of Ethics, for a total of 15 CE credits.

Important Clarification for Exempt Preparers

Exempt preparers may enroll in the AFTR course and may receive 6 hours of continuing education credit, with one important exception: Enrolled Agents do not qualify for IRS CE credit for completing the AFTR course.

For exempt preparers who qualify for CE credit, only 3 of the 6 hours count toward the Federal Tax Law Update requirement.

The remaining 3 hours count toward the Federal Tax Law requirement.

CE Facts

Review the IRS continuing education details for this course.

Affiliation IRS
CPE Awarded 6
Delivery Method Self-Study
Field of Study Annual Federal Tax Refresher (AFTR)
Course ID SLYUB-A-00030-26-S
Sponsor ID SLYUB

Note: Individuals with other professional credentials should check with their state licensing board or accrediting organization to determine if this program meets their continuing education requirements.

Other Details

Last Revision June 2026
Course Expiration The CPE portion of this course expires at midnight on December 31, 2026.

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