Annual Federal Tax Refresher Self Study
Completion of the Annual Federal Tax Refresher course (AFTR) is a necessary step in obtaining an Annual Filing Season Program—Record of Completion. This Annual Federal Tax Refresher course covers federal tax law topics in three domains: New Tax Law/Recent Updates; General Review; and Practices, Procedures, and Professional Responsibility. To engage in limited practice, an unenrolled preparer must agree to adhere to the practice requirements of Circular 230. This AFTR course provides the information necessary to pass the examination and obtain the AFSP—Record of Completion.
Upon completion of this course, you will be able to:
- Recognize new law provisions effective for the current tax year.
- Apply new law provisions and updated limitations as appropriate for the benefit of the taxpayer.
- Identify basic taxpayer information necessary to complete an average taxpayer's Form 1040.
- Identify preparer responsibilities in dealings with the IRS.
- Identify preparer responsibilities in dealings with clients.
This course includes an e-book with interactive review questions. CPE is issued after the required 100 question, 3 hour exam is successfully completed.