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Overview

The Annual Federal Tax Refresher (AFTR) course is just one part of the Annual Filing Season Program (AFSP).  Non-exempt tax preparers need a total of 18 CPE hours, including this 6 hour AFTR course.

Each year, various limits affecting tax return preparation and planning are affected by inflation-related changes. In addition, the SECURE Act and Taxpayer Certainty and Disaster Relief Act of 2019 significantly affect tax planning and may also affect taxpayers’ income tax liability. This course will examine many of those changes.

The Annual Federal Tax Refresher course is designed to meet the requirements of the IRS voluntary Annual Filing Season program. It discusses new tax law—including various tax extenders—and recent updates for the 2022 filing season, provides a general tax review, and examines important rules governing tax return preparer ethics, practices and procedures. 

All AFSP courses must be completed by December 31.

CPE Acceptance

 

CPE Course For:

AFSP-Non-exempt
Tax Preparer-Non-exempt

Not Valid For:

CPAs
Other Professionals
EA

Not sure?  Contact us!

NOTE:  most tax preparers are non-exempt.  You can determine if you are exempt or non-exempt here.

Online Course Materials

This is a fully online materials course that does NOT require the separate purchase of a book.

How will I access the materials?

Once you login to your course, click on the materials link to access the PDF materials and

  • Read online
  • Download to your computer
  • Print out

Details

FunCPE Course #: PWX8021
Materials: Online materials
Format: Interactive self-study
Subject: Federal Tax
Exam questions:  Final-100 multiple choice
Document length:  125 pages
Passing score: 70%
Prerequisites: None
Advance prep: None
Course level: Overview
Last reviewed/updated: 05/19/21
Expiration: Complete by 12/31/21

This course final exam:

3 hour timed exam

Limit of 4 exam retakes

Learning objectives

Upon completion of this course, you should be able to:

  • Identify the principal individual income tax changes brought about by the SECURE Act and Taxpayer Certainty and Disaster Relief Act of 2019;
  • Apply the inflation-adjusted and other limits to the proper preparation of taxpayers’ income tax returns;
  • Recognize the federal income tax filing statuses and the criteria for their use;
  • Describe the current status of tax extenders;
  • Identify the types of income that must be recognized;
  • Apply the tax rules to the various credits and adjustments to income that are available to taxpayers;
  • Recognize the penalties that may be imposed on a preparer for failing to meet ethical and practice standards in preparing tax returns; and
  • Identify the duties and restrictions imposed on tax preparers under Circular 230.