About this cover
A watch running four seconds fast a day looks correct to anyone who checks it but loses twenty-four minutes across a year. A tax practice drifts the same way. The law moved in places you haven’t read yet, and the returns still came out looking finished. AFTR is the annual recalibration for non-exempt preparers. Rules, limits, forms, penalties.
Photo by Ruben Caldera on Unsplash.
For preparers pursuing the AFSP Record of Completion for the 2027 filing season — the six-hour refresher required for non-exempt AFSP participants, covering 2026 tax law updates, general tax law review, and ethics.
Covers the OBBBA changes for 2026 individual returns — Schedule 1-A deductions, updated brackets, updated phase-outs — plus the general review of filing status, dependency, income, adjustments, deductions, and credits. Ethics coverage includes Circular 230 practitioner obligations and the preparer penalty framework under IRC §§6694, 6695, and 6713.
Six hours across the three Publication 6079 domains, ending with the 100-question timed exam meeting Publication 6012 parameters. AFSP Record of Completion for the 2027 filing season; completion required between June 1 and December 31, 2026.
By the end of this course, participants will be able to:
OBBBA provisions applicable to 2026 individual returns, including the Schedule 1-A deductions, updated brackets and phase-out thresholds, and other statutory changes with 2026 effective dates.
Filing status rules, qualifying child and qualifying relative tests under IRC §152, and reporting of common income items including wages, interest, dividends, and self-employment income.
Adjustments to gross income, the standard vs. itemized deduction choice, and the major federal tax credits including EITC, CTC, AOTC, and the Premium Tax Credit.
Basis rules for property transactions, capital gain and loss treatment, and the general framework for taxation of retirement distributions.
Circular 230 practitioner obligations, preparer penalty framework under IRC §6694, §6695, and §6713 confidentiality, and IRS practice and procedure fundamentals.
The 100-question timed exam meeting Publication 6012 parameters, and completion requirements for AFSP Record of Completion eligibility.
Jennifer Harris Smith, JD, CPA. Attorney (Texas). CPA (Texas). Member of Texas Bar College. Full bio →
Course text published by Winn Publications and used under license. Copyright 2026 by Winn Publications.
The final exam must be passed by 11:59 p.m. on December 31, 2026, in your own time zone.
This AFTR course and its 100-question test are the six required CE hours for non-exempt 2027 AFSP participants. Non-exempt participants must also complete 10 hours of federal tax law CE and 2 hours of ethics from any IRS-approved provider. Exempt participants (see the exemption chart) do not take AFTR; they complete 15 IRS CE hours: 3 Updates, 10 Tax Law, and 2 Ethics. See IRS Publication 5646, the AFSP CE Requirements — AFTR Exemption Chart to confirm your category.
If you are an EA and elect to take this AFTR course, you will not receive credit toward your EA CE requirements. AFTR is designed for non-exempt AFSP participants.
To receive the AFSP Record of Completion from the IRS, non-credentialed AFSP participants must consent to the Circular 230 duties and restrictions when they renew their PTIN. Completing this course does not itself provide the consent; the consent is given through your PTIN account.
Non-credentialed preparers who obtain the AFSP Record of Completion have limited practice rights before the IRS. See the IRS AFSP page for what limited representation permits.
The test is a 100-question multiple-choice exam with a passing score of 70%. You have 3 hours to complete the test in one continuous sitting; the clock displays the time remaining and cannot be paused. Each enrollment allows up to 4 test attempts. If you use all 4 without passing, you may re-enroll for a fresh set of 4 attempts (a discount code is provided at that point). Retake tests use different questions.
Self-study, delivered online. Course and test must both be completed between June 1, 2026 and December 31, 2026 to qualify for 2027 AFSP participation. Certificates of Completion issued between October 1 and December 31, 2026 are uploaded to the student’s PTIN account within 10 business days of completion, as required by the IRS.
This course follows the IRS AFTR Course Outline (Publication 6079).
Any current mainstream browser (Chrome, Safari, Firefox, or Edge, current version or one prior major release) with JavaScript and cookies enabled. Stable internet connection required for the timed test.