Annual Federal Tax Refresher 6H 2026

This course fulfills the 6-hour requirement for the Annual Federal Tax Refresher (AFTR) and covers the topics required under the Annual Filing Season Program for return preparers participating in the January 2027 filing season for 2026 tax returns.

*The information contained in this course is provided for educational purposes only. It should not be considered legal, tax, or financial advice.

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El AFSP es un programa voluntario que reconoce los esfuerzos de los preparadores de declaraciones de impuestos, que generalmente no son Abogados, Contadores Públicos Certificados (CPA) o Agentes Matriculados. El IRS emite un “Record of Completion” para los preparadores de declaraciones que obtienen un cierto número de horas de educación continua en preparación para un año fiscal específico.

Para obtener el “Record of Completion” cada preparador necesitará tener un Número de Identificación de Preparador de Impuestos (Preparer Tax Identification Number) (PTIN) activo y completar las horas mencionadas anteriormente cada año, a través de un proveedor aprobado por el IRS.

Este curso cumple con los requisitos de 6 horas del Curso Anual de Actualización de Impuestos Federales (AFTR). Los preparadores no exentos deben tomar el test de 100 preguntas en una sola sesión de 3 horas y aprobarlo con más del 70%. Los preparadores exentos deben asistir a la clase en vivo y enviar una constancia que indique su estatus de exento.

Para ser elegible para el AFSP, este curso debe completarse y aprobarse antes del 31 de diciembre de 2026. Adicionalmente el preparador debe completar las 10H de Leyes Federales y las 2H de Ética.

The Annual Filing Season Program (AFSP) is a voluntary initiative that recognizes the commitment of return preparers who are generally not attorneys, Certified Public Accountants (CPAs), or Enrolled Agents (EAs). The IRS awards a Record of Completion to return preparers who satisfy the continuing education requirements established for a specific tax year.

Exempt return preparers (CPAs, attorneys, Enrolled Agents (EAs), and others) or those who have successfully passed a national or state competency examination (RTRP, CTEC, OBTP, Part 1 of the Special Enrollment Examination (SEE), etc.) must complete 15 hours of continuing education, consisting of 10 hours of Federal Tax Law, 2 hours of Ethics, and 3 hours of Federal Tax Update. Non-exempt return preparers must complete 18 hours of continuing education, consisting of 10 hours of Federal Tax Law, 2 hours of Ethics, and 6 hours of Annual Federal Tax Refresher (AFTR). For more information about exempt and non-exempt return preparers, click here.

To obtain a Record of Completion, each return preparer must maintain an active Preparer Tax Identification Number (PTIN) and complete the required annual continuing education hours each year through an IRS-approved provider.

This course satisfies the 6-hour Annual Federal Tax Refresher (AFTR) requirement. Non-exempt return preparers must complete the 100-question AFTR comprehension test in a single three-hour session and earn a score of 70% or higher.

To be eligible for the AFSP, this course must be completed and approved by December 31, 2026. In addition, return preparers must complete the required 10 hours of Federal Tax Law and 2 hours of Ethics.

Record of Completion

With your Record of Completion, you will be authorized to represent your clients

by preparing their tax returns during the upcoming filing season.

Return Preparer Directory

Your name will be included in the IRS directory of credentialed return preparers
an excellent way to enhance your professional visibility and credibility with clients.

Professionalism

Demonstrate your professionalism by distinguishing yourself from return

preparers who are not listed in the IRS directory.

FAQs

¿Quién está exento y capacitado para obtener el registro de finalización del AFSP (AFSP - Record of Completion) sin tomar el curso del Annual Federal Tax Refresher?

Cualquiera que haya pasado la prueba de preparador de impuestos registrado (Registered Tax Return Preparer test), administrado por el IRS entre Noviembre y Enero.
Los participantes de programas establecidos para preparadores estatales que cuentan con requerimientos de prueba: Preparadores de impuestos que son registrantes activos del Oregon Board of Tax Practitioners, California Tax Education Council, y/o Maryland State Board of Individual Tax Preparers.
Véase para quienes aprueban la Parte I del examen: Los profesionales de impuestos que hayan pasado la Parte I del Examen de Matrícula Especial (Special Enrollment Exam Part I) dentro de los tres años anteriores.
Volutarios de VITA/TCE: Inspectores de calidad, instructores y preparadores de impuestos con PTINs activos.
Propietarios de otras credenciales enfocadas a los impuestos: Accreditation Council for Accountancy y programas de Taxation’s Accredited Business Accountant/Advisor (ABA) y Accredited Tax Preparer (ATP).

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 three 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.

Cumplo una de estas excepciones. ¿Cómo obtengo un registro de finalización del AFSP?

Tome quince (15) horas de educación continua de un proveedor de educación continua aprobado por el IRS (IRS Approved CE Providers), incluyendo:

Tres (3) horas de actualización de leyes de impuestos federales.
Diez (10) horas de otros temas de leyes de impuestos federales.
Dos (2) horas de ética.
Tener un número de identificación de preparador de impuestos PTIN activo.
Dar consentimiento de adherirse a las obligaciones específicas de práctica resaltadas en la Subparte B y la sección 10.51 de la Circular 230 del Departamento del Tesoro.

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

Take fifteen (15) hours of continuing education from IRS-Approved CE Providers, including:

three (3) hours of federal tax law updates,
ten (10) hours of other federal tax law topics and
two (2) hours of ethics.
Have an active preparer tax identification number (PTIN).
Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.

¿Cómo y cuándo obtendré mi registro de finalización?

Cuando comience la temporada de renovación de su PTIN para el próximo año, se le generará un certificado de finalización después de completar su educación continua y renovar su PTIN.
Si tiene una cuenta PTIN en línea, recibirá un correo electrónico de taxpros@ptin.irs.gov con instrucciones sobre cómo firmar el consentimiento de la Circular 230 y recibirá su certificado en su buzón seguro de Internet.
Si no tiene una cuenta PTIN en línea, recibirá una carta con instrucciones para completar el proceso de solicitud y obtener su certificado.

How and when will I get my Record of Completion?

When your PTIN renewal season begins for the next year, a certificate of completion will be generated after you complete your continuing education and renew your PTIN.
If you have an online PTIN account, you will receive an email from taxpros@ptin.irs.gov with instructions on how to sign the Circular 230 consent and you will receive your certificate in your secure Internet mailbox.
If you do not have an online PTIN account, you will receive a letter with instructions on how to complete the application process and obtain your certificate.

¿Los preparadores con credenciales no pueden participar en el AFSP?

Este programa no está diseñado, dirigido o destinado a preparadores acreditados que ya poseen un nivel de calificación mucho más alto. Sin embargo, si un abogado, un contador profesional certificado, un agente inscrito, un agente inscrito en un plan de jubilación o un actuario inscrito busca participar en el programa, se le exigirá que cumpla con los mismos requisitos de Educación Continua que los preparadores en la categoría exenta.

Are credentialed preparers precluded from participating in the AFSP?

This program is not designed, directed or intended for credentialed preparers who already possess a much higher level of qualification. However, if an attorney, certified professional accountant, enrolled agent, enrolled retirement plan agent, or enrolled actuary seeks to participate in the program, you would be required to meet the same CE requirements as preparers in the exempt category.

Annual Federal Tax Refresher 6H

Reporting hours:

Difficulty Level:

Format

On-Demand access until December 31!

Annual Filing Season Program AFSP 2027