What Is the AFTR?

In the tax industry, AFTR stands for Annual Federal Tax Refresher. It’s a required:

• 6-hour continuing education course that covers filing season issues and tax law updates, as well as knowledge based comprehension exam

• 10 hours of other federal tax law topics

• 2 hours of ethics

for non-credentialed tax preparers who choose to participate in the IRS’s Annual Filing Season Program (AFSP).

Why It Matters

The AFTR course is designed to keep tax professionals current, compliant, and credible by:

• Keeping you updated: Covers the latest tax law changes, IRS updates, and filing season procedures.

• Reinforcing essentials: Reviews key federal tax topics, professional ethics, and proper filing practices.

• Meeting IRS standards: Successful completion of the course and exam qualifies most unenrolled preparers to receive an official AFSP Record of Completion from the IRS.

Who’s Exempt?

Credentialed tax professionals such as Enrolled Agents, CPAs, and Attorneys are exempt from the AFTR requirement, although they may complete it for general continuing education credit if they choose.