Annual Federal Tax Refresher Course requirements.
Earn 6 hours of CE after successfully completing the Annual Federal Tax Refresher (AFTR) Course. To earn credit for the AFTR Course, you must pass a 100 question comprehension test with a score of 70%.
Exemptions from the requirement to complete the AFTR Course.
RTRPs, preparers who passed Part 1 of the Special Enrollment Exam (aka: SEE and EA Exam) during the 2-year eligibility window, and others who have successfully completed certain recognized national or state tests (e.g., California and Oregon), are exempt from the AFTR Course requirement. (See who is exempt.)
NOTE. Enrolled Agents are not eligible for CE credits for completion of the AFTR course.
AFTR Course comprehension test information.
AFTR Course Study Tips [Learn More]
AFTR Course Content [Learn More]