This bundle features a curated mix of self-study courses 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 2026 filing season on your own schedule.
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 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 the 2026 filing season 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.
