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.
- 100 Questions are in each version of the test (mix of multiple choice and true/false).
- Maximum of 3 hours is allowed to complete the 100-question test.
- Passing score is 70%.
- The same version of a test can be given twice, as long as no evaluative feedback is provided. (In other words, we are not permitted to tell you which questions you missed.)