Overview

The Annual Federal Tax Refresher (AFTR) course is just one part of the Annual Filing Season Program (AFSP).  Non-exempt tax preparers need a total of 18 CPE hours, including this 6 hour AFTR course.

Each year, various limits affecting tax return preparation and planning are affected by inflation-related changes. In addition, various laws passed to address the financial consequences of the coronavirus pandemic significantly affect tax planning and may also affect taxpayers’ income tax liability. This course will examine many of those changes.

The Annual Federal Tax Refresher course is designed to meet the requirements of the IRS voluntary Annual Filing Season program. It discusses new tax law—including various tax extenders—and recent updates for the 2023 filing season, provides a general tax review, and examines important rules governing tax return preparer ethics, practices and procedures. 

All AFSP courses must be completed by December 31.

CPE Acceptance

 

CPE Course For:

AFSP-Non-exempt
Tax Preparer-Non-exempt

Not Valid For:

AFSP-Exempt
CPAs
EA
Other Professionals

Not sure?  Contact us!

NOTE:  most tax preparers are non-exempt.  You can determine if you are exempt or non-exempt here.

Online Course Materials

Fully online PDF materials included in course.

Login to your course to read online / print / save to local drive

Materials include:

  • Clickable table of contents
  • Learning objectives--each section
  • Review questions--each section
  • Answers to review questions + explanations
  • Glossary of terms used
  • Worksheets, forms and examples
  • Index with page numbers

* Fully searchable *

Details

Fun CPE Course #: PWX8022
Materials: Online materials
Format: Interactive self-study
Subject: Federal Tax
Exam questions:  Final-100 multiple choice
Document length:  126 pages
Passing score: 70%
Prerequisites: None
Advance prep: None
Course level: Overview
Last reviewed/updated: 05/16/22
Expiration: Complete by 12/31/22

This course final exam:

3 hour timed exam

Limit of 4 exam retakes

Learning objectives

Upon completion of this course, you should be able to:

  • Identify the principal individual income tax changes brought about by recent legislation;
  • Apply the inflation-adjusted and other limits to the proper preparation of taxpayers’ income tax returns;
  • Recognize the federal income tax filing statuses and the criteria for their use;
  • Describe the current status of tax extenders;
  • Identify the types of income that must be recognized;
  • Apply the tax rules to the various credits and adjustments to income that are available to taxpayers;
  • Recognize the penalties that may be imposed on a preparer for failing to meet ethical and practice standards in preparing tax returns; and
  • Identify the duties and restrictions imposed on tax preparers under Circular 230.

    Want more detail about what is covered in this course?

    For the complete outline of all topics included in the Annual Federal Tax Refresher course, view the IRS AFTR 2022 outline.