2025 Annual Federal Tax Refresher Course (AFTR)

Successful completion of the 2025 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 2026 filing season. To learn more about the benefits of participating in this program, visit the IRS Annual Filing Season Program page.

The Annual Federal Tax Refresher (AFTR) Course is divided into three domains:

• New Tax Law/Recent Updates
• General Review
• Practices, Procedures, and Professional Responsibility

This course includes online Study Guides and a 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 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.

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 2026 filing season, preparers must:

• Complete an Annual Federal Tax Refresher (AFTR) course by December 31, 2025 (unless exempt – see the table below). 
• Earn specified continuing education (CE) credits by December 31, 2025 – see the table below or IRS Pub 5646.
• Obtain or renew a PTIN for 2026 after the PTIN renewal season begins in October 2025.
• 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

   

  NOTE:  “Exempt” preparers may take the AFTR course and earn 6 hours of continuing education credit, except Enrolled Agents, who cannot receive CE credit for taking an AFTR course.  Exempt preparers earn 3 hours toward the federal tax update CE requirement, and the excess 3 hours earned apply towards the federal tax law CE requirement.

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