2025 Annual Federal Tax Refresher Self-Study

Summary

Completing the Annual Federal Tax Refresher course (AFTR) is necessary for obtaining an Annual Filing Season Program (AFSP) — Record of Completion. Learning the critical updates for the upcoming 2025 tax season (2024 tax returns), gives tax professionals the knowledge and information to have a leg up over non-credentialed preparers.

This AFTR 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 §10.51. This course provides the information necessary to pass our AFTR exam and obtain the AFSP — Record of Completion, which is included in the materials.

Objectives

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
• Identify taxpayer information necessary to complete a Form 1040, U.S. Individual Income Tax Return
• Understand preparer responsibilities in dealings with the IRS and clients

Course Details

This course includes an e-book and exam questions to help you earn CPE. CPE is issued after the exam is successfully completed.