This bundle combines self-study courses and on-demand webinars designed to meet the full 18-hour IRS Annual Filing Season Program (AFSP) requirement for non-exempt tax preparers. It includes all required topics, including the 6-hour Annual Federal Tax Refresher (AFTR) course, so you can earn your Record of Completion for the 2027 filing season through a mix of learning formats.
No substitutions 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 2027 filing season, preparers must:
- Complete an Annual Federal Tax Refresher (AFTR) course by December 31, 2026 (unless exempt – see the table below).
- 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.
