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, Subpart B and section 10.51. 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
- Understand preparer responsibilities in dealings with the IRS
- Understand preparer responsibilities in dealings with clients
This course includes an e-book and exam questions to help you earn CPE. CPE is issued after the exam is successfully completed.