Annual Federal Tax Refresher eBook

CE Credits:  6 AFTR

Deadline: LTP encourages you to complete this course by December 29th to allow time for reporting credits and any support. The IRS deadline to complete is December 31st*. 

The 2023 Annual Federal Tax Refresher (AFTR) course is intended to prepare the individual for the 2024 filing season. This course covers the latest tax law changes and current tax issues, as well as practice and professional responsibility. This course follows the 3 domains that are set annually by the IRS. They include:

1: New Tax Law/Recent Updates

2: General Review

3: Practices, Procedures and Professional Responsibility

This course contains the 100 questions 3-hour time exam and needs to be completed with a score of 70% or better.



*The IRS deadline to complete this course is December 31st at midnight your local time, however, keep in mind our office will be closed on 12/31. Hours that are completed by the IRS deadline will be reported on the following business day.

How do I obtain an AFSP – Record of Completion?

1. Take 18 hours of continuing education from IRS-Approved CE Providers, including:
– a six (6) hour Annual Federal Tax Refresher (AFTR) course that covers filing season issues and tax law updates, as well as a knowledge-based comprehension test administered at the end of the course by the CE Provider;
– ten (10) hours of other federal tax law topics; and
– two (2) hours of ethics.
2. Have an active preparer tax identification number (PTIN).
3. Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.
Who is exempt and able to obtain the AFSP – Record of Completion without taking the Annual Federal Tax Refresher course?
–  Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013.
–  Established state-based return preparer program participants currently with testing requirements: Return preparers who are active registrants of the Oregon Board of Tax Practitioners, California Tax Education Council, and/or Maryland State Board of Individual Tax Preparers.
–  SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past two years.
–  VITA/TCE volunteers: Quality reviewers, instructors, and return preparers with active PTINs.
–  Other accredited tax-focused credential-holders: The Accreditation Council for Accountancy and Taxation’s Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs.

I meet one of these exemptions. How do I obtain an AFSP – Record of Completion?

Course Details Included in this course
Title: 2023 Annual Federal Tax Refresher Course ( AFTR)
Level: Intermediate
Delivery Method: Self-studyTo earn certificate of completion:

• Pass Final with 70% (or better)
• Complete course survey

• eBook
• Videos
• AFTR Final Exam


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