ANNUAL FEDERAL TAX REFRESHER (AFTR)
NOTE: This course is specifically written for Annual Filing Season Program participants. NO CE CREDIT IS GIVEN TO ENROLLED AGENTS. It is recommended that you check if you may be exempt from the Annual Federal Tax Refresher (AFTR) course and examination before purchasing this course. A list of exemption can be found here. https://www.irs.gov/pub/irs-utl/afsp_exempt_non-exempt_ce_chart.pdf
This Annual Federal Tax Refresher course and test are required to be completed by midnight local time on December 31, 2022 to fulfill your requirement to be an Annual Filing Season Program participant during 2023.
The 2022 Annual Federal Tax Refresher (AFTR) course and test are required to be completed during 2022 by those return preparers that are seeking to fulfill the requirements to be Annual Filing Season Program participants during 2023.
The course consists of three separate lessons:
- New Tax Law/Recent Updates
- General Review
- Practices, Procedures and Professional Responsibility
For information on subjects that are included in the Lessons, please feel free to download the table of contents.
- The self-study format allows you to access the material online 24/7 and study at your own pace
- This course must be completed, and the final exam submitted, on or before midnight of December 31, 2022. No extensions will be allowed.
- In addition to the 6-hour Annual Federal Tax Refresher (AFTR) course, there will be a 3-hour maximum, timed continuous test consisting of 100 questions. You may complete your final exam at any time and get graded instantly. You will have only two attempts to pass the examination at no additional charge.
- To obtain CE credit, the participant must obtain a passing score of at least 70%. Test takers will not be provided feedback on incorrect answers
- Upon passing the exam, you will be able to print your own certificate of completion. Note that this certificate is for completing the course only and is NOT the official certification of your Annual Filing Season Program status. A final certificate will be issued from the IRS once you have completed ALL the requirements of the Annual Filing Season Program.
This course material deals with complex matters and may not apply to particular facts and circumstances. As well, the material contained reflects laws and practices which are subject to change. For these reasons, the course material should not be relied upon as a substitute for specialized professional advice