This 15-hour bundle offers a mix of self-study courses and on-demand webinars designed for tax preparers who are exempt from the 6-hour Annual Federal Tax Refresher (AFTR) course. It includes all required topics for exempt preparers to meet the IRS Annual Filing Season Program (AFSP) requirements and earn a Record of Completion for the 2027 filing season. Certain other credentialed preparers may also benefit from this bundle.
All the courses in the bundle include a final exam and a score of 70% or higher must be obtained for each course in order to earn all credits. NOTE: The excess Tax Law Update credits in this bundle apply toward the Federal Tax Law requirement.
No substiutions can be made. If you have already purchased one of these courses and would like to purchase the bundle, please contact Support@DrakeCPE.com.
Annual Filing Season Program (AFSP) Information
The IRS’s Annual Filing Season Program (AFSP) is a voluntary program designed to recognize the efforts of non-credentialed tax return preparers who increase their knowledge through continuing education (CE). To learn more about the benefits of participating in this program, visit the IRS Annual Filing Season Program page.
To earn an AFSP Record of Completion for the 2026 filing season, preparers must:
- Earn specified continuing education (CE) credits by December 31, 2026 – see the table below or IRS Pub 5646.
- Obtain or renew a PTIN for the 2026 filing season after the PTIN renewal season begins in October 2026.
- 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 are not required to take the AFTR course to qualify for an AFSP Record of Completion. Instead, exempt preparers must complete 15 hours of IRS-approved continuing education consisting of 3 hours of federal tax law updates, 10 hours of federal tax law, and 2 hours of ethics. Exempt preparers may choose to take the AFTR course; however, Enrolled Agents do not receive IRS continuing education credit for taking an AFTR course.
For more information, please see the Annual Filing Season Program FAQs or the AFSP video.
