2023 Annual Federal Tax Refresher Course (AFTR)

Successful completion of the 2023 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 2024 filing season.

To be eligible for an AFSP Record of Completion, participants must pass the Annual Federal Tax Refresher (AFTR) Course and complete all other required continuing education by midnight (your local time), December 31, 2023.

This AFTR course is based upon the IRS AFTR course outline.


Prerequisites are not necessary to participate in this course and no advance preparation is needed.

Course Description

Successful completion of the 2023 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 2024 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 an online and printable Course Handout 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. The combined Course Handout is also available on your "My Courses" page on DrakeCPE.

  • You have three hours to complete the test and it must be completed in one sitting.
  • Our AFTR Comprehension Test structure allows up to six (6) attempts to pass the final exam.
  • The test is open book. If necessary, have your Course Handout or other resources available.
  • Please note that the IRS does not allow us to share specific results on questions you get right or wrong.

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 2024 filing season, preparers must:

  • Complete an Annual Federal Tax Refresher (AFTR) course by December 31, 2023 (unless exempt – see the table below). 
  • Earn specified continuing education (CE) credits by December 31, 2023 – see the table below.
  • Obtain or renew a PTIN for 2024 after the PTIN renewal season begins in October 2023.
  • 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 Ethics      Total CE Credits
     Non-Exempt  6 credits    10 credits  2 credits 18
     Exempt    3 credits  10 credits  2 credits 15 


     For more information, please see the Annual Filing Season Program FAQs or the AFSP video.


    System Requirements:
    A high-speed internet connection. 
    Internet browsers:
    WindowsMicrosoft Edge/Chrome 56/FireFox 51
    MacSafari 10.0.3/Chrome 56/Firefox 51
    iOS 10  - Safari
    Android 5.0Chrome 

CPE Facts

Affiliation* CPE Awarded Delivery Method Field of Study Course ID Sponsor ID
IRS 6 Self-Study Federal Tax Update FQTGU-A-00608-23-S FQTGU

* Individuals with other professional credentials should check with their state licensing board or accrediting organization to determine if this program meets their continuing education requirements.

Other Details
Last Revision June 2023
Course Expiration The CPE portion of this course expires at midnight on December 31, 2023
DrakeCPE Course Policies and CPE Affiliations