6-Hour CE · AFSP Required · Annual Federal Tax Refresher · IRS-Approved

Annual Federal
Tax Refresher

Tax Year 2026 — All Three Domains
Domain 1
New Tax Law and Recent Updates
Domain 2
General Review of Federal Tax Law
Domain 3
Practices, Procedures, and Professional Responsibility

Is this course required for you? 

AFTR Participants
Complete this AFTR course plus 12 additional IRS CE hours, including 2 hours Ethics, to participate in the 2026 Annual Filing Season Program.
EA / CPA / Attorney
No AFTR credit applies to Enrolled Agents, CPAs, or Attorneys. See IRS Publication 5646 for exempt CE requirements.

6

CE Hours

3

Domains

56

Lessons

100

Test Qs

70%

Pass Score

3 hrs

Test Time

Course structure —Domain 1

1

New Tax Law / Recent Updates

TY2026 inflation adjustments · OBBBA new provisions · Rev. Proc. 2025-32 · P.L. 119-21

  • Annual inflation / Rev. Proc.
  • 1099-K threshold
  • Child & Dependent Care Credit
  • Education Credits
  • Pease suspended
  • Casualty loss
  • SALT deduction
  • NEW — Overtime pay deduction
  • NEW — Enhanced senior deduction
  • 529 plan disbursements
  • Health Savings Accounts 
  • Mileage rates
  • W-2 Box 12 codes
  • Adoption Credit
  • EV charger credit
  • Mortgage interest
  • Gambling losses
  • NEW — Tip income deduction
  • NEW — Auto loan interest deduction
  • Charitable contributions
  • NEW — Trump Accounts

Course structure —Domain 2

2

General Review

Individual income tax fundamentals · all major Form 1040 topics · credits and deductions

  • Filing status — Single, MFJ, MFS, HoH, QSS
  • Interest, dividends, foreign accounts and trusts
  • IRAs — contributions, deductions, distributions, 10% penalty
  • Alimony — pre-2019 and post-2018 agreement rules
  • Capital gains and losses
  • Schedule A — itemized deductions
  • Digital assets — acquisition, disposition, Form 1099-DA
  • Section 529 plans
  • Cancellation of student debt
  • Premium Tax Credit — Form 8962
  • Withholding and estimated tax payments
  • Tax return due dates and filing for extensions
  • Taxability of earnings — wages, salaries, tips
  • Retirement income — Social Security, pensions, annuities, 401(k)
  • Unemployment compensation — reporting and taxability
  • Schedule C — profit or loss from business
  • Standard deduction
  • Tax credits — CTC, EITC, AOTC, child and dependent care
  • Alternative Minimum Tax (AMT)
  • Kiddie Tax — Form 8615
  • ABLE accounts
  • Net operating loss (NOL)
  • Employee fringe benefits
  • Balance due and refund options

Course structure —Domain 3

3

Practices, Procedures & Professional Responsibility

Ethics · Circular 230 · due diligence · AFSP program requirements · data security

  • Tax-related identity theft — IRS Publication 5199
  • ITIN overview and expiration — Form W-7
  • Tax preparation due diligence
  • AFSP requirements 
  • Limited representation rights 
  • Safeguarding taxpayer data
  • Preparer penalties —
  • E-file requirements 
  • Circular 230
  • Tax Pro Account and Individual Online Account

How the AFTR comprehension test works

100

Total Questions

3 hrs

Time Limit

70%

Pass Score

All 3

Domains Tested

The comprehension test is a 100-question multiple-choice examination covering all three AFTR domains. You have 3 hours to complete it. A score of 70% or higher (70 of 100 correct) is required to receive your Certificate of Completion. Questions are randomized on each attempt. The test is not included in the 6 CE hour calculation — it is a separate IRS requirement on top of the coursework. Upon passing, your Certificate of Completion is issued immediately and your CE credit is reported to your PTIN account.