Successful completion of the 2022 Annual Federal Tax Refresher (AFTR) Course counts toward the voluntary annual requirement for obtaining an IRS Annual Filing Season Program (AFSP) Record of Completion for the 2023 filing season.
The Annual Federal Tax Refresher (AFTR) Course is divided into three domains (view complete course outline):
- New Tax Law/Recent Updates
- General Review
- Practices, Procedures, and Professional Responsibility
This course includes online and printable Study Guides for each domain section and an online AFTR Comprehension Test. To pass the course, you must score 70% or better on the AFTR Comprehension Test.
- You have three hours to complete the test and it must be completed in one sitting.
- *NEW LIMITS ON TEST ATTEMPTS*: IRS parameters require a limit to the number of test attempts. The AFTR Comprehension Test must be passed within six (6) attempts.
- The test is open book. If necessary, reference your printed study guides or other resources.
Six (6) hours of AFTR Course and Test credits are reported to the IRS upon successful completion of this course.
To earn an AFSP Record of Completion for the 2023 filing season, preparers must:
- Complete an Annual Federal Tax Refresher (AFTR) course by December 31, 2022 (unless exempt – see the table below).
- Earn specified continuing education (CE) credits by December 31, 2022 – see the table below.
- Obtain or renew a PTIN for 2023 after the PTIN renewal season begins in October 2022.
- Consent to adhere to the obligations in Circular 230, Subpart B and section 10.51.
|AFSP Record of Completion CE Requirements
|AFTR Exemption Status
||AFTR Course & Exam
||Tax Law Update
||Federal Tax Law
||Total CE Credits
|| 6 credits
|| 10 credits
|| 2 credits
|| 3 credits
|| 10 credits
|| 2 credits
For more information, please see the Annual Filing Season Program FAQs or the AFSP video.
A high-speed internet connection.
Windows - Microsoft Edge/Chrome 56/FireFox 51
Mac - Safari 10.0.3/Chrome 56/Firefox 51
iOS 10 - Safari
Android 5.0 - Chrome
|| Drake Software is an IRS-qualified sponsor of continuing professional education.
Enrolled Agents cannot receive credit toward their Enrolled Agent CE requirements for taking the AFTR course.
To request a refund within 30 days of purchasing the course, email Support@DrakeCPE.com. To be granted a full refund, you must have accessed no more than one domain section of the course. Students must complete the course on or before the expiration date to receive CPE credit. No refunds will be issued after the course expiration date or for completed courses.
For more information regarding the refund policy or to address concerns/complaints regarding courses, contact the DrakeCPE support team at Support@DrakeCPE.com.