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The 2026 Annual Federal Tax Refresher (AFTR)

The 2026 Annual Federal Tax Refresher (AFTR)

$69$59
  • SKU : PW2026
  • OUR PRICE :$59
  • YOU SAVE : $10 (14%)
  • CREDIT HOURS : 6

The 2026 Annual Federal Tax Refresher (AFTR)

 

Course Description:

 

 

Annual Federal Tax Refresher

Each year, various limits affecting income tax return preparation and tax planning are affected by inflation-related changes. In addition, new tax laws come into being that may significantly 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 Annual Filing Season Certificate program. It discusses new tax law and recent updates for the upcoming filing season, provides a general tax review, and examines important rules governing tax return preparer ethics, practices and procedures. For the course outline, please click the following link - https://www.irs.gov/pub/irs-pdf/p6079.pdf

AFSP participants must consent to the Circular 230 duties and restrictions to receive the AFSP Record of Completion from the IRS.

*Enrolled Agents cannot receive IRS credit for the Annual Federal Tax Refresher course.

*The exam for this course is online and is not printable. You will be unable to save your exam answers during this course, and the exam must be completed within the allotted 3 hours of time in one sitting. There are only 2 attempts allowed for the exam for this course. If you do not pass the exam within the 2 allotted attempts you can contact our Customer Service Department for 2 additional attempts with a different exam. A passing score for this course is 70% or higher.

 

Learning Objectives:

 

Upon successful completion of this course, participants will be able to:

  • - Identify the principal individual income tax changes brought about by recent legislation;
  • - 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;
  • - 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.


 
 
Course Deadline: This course and final exam must be completed by 11:59 PM on 12/31/2026  
Course Number: PW2026  
NASBA Field of Study: Taxes  
Level Overview  
Author/Instructor: Paul J. Winn  
Publication Date:
June 1, 2026
 
CPE Credits:
6
 
Program Prerequisites:
None
 
Advanced Preparation:
None
 
IRS Approval Code
XW9MP-A-02050-26-S
 
 
 

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