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:
Windows - Microsoft Edge/Chrome 56/FireFox 51
Mac - Safari 10.0.3/Chrome 56/Firefox 51
iOS 10 - Safari
Android 5.0 - Chrome
