The Annual Filing Season Refresher (AFR) refers to a required educational program for tax preparers who wish to participate in the IRS Annual Filing Season Program (AFSP).
The purpose of this program is to ensure tax professionals remain up to date with the latest tax laws, regulations, and ethical practices, while also providing them with the opportunity to distinguish themselves in the industry.
Upon successful completion of the Annual Filing Season Refresher, tax preparers receive an AFSP–Record of Completion
, which allows them to be included in the IRS public database of tax preparers and grants them limited representation rights before the IRS, such as the ability to represent clients before IRS agents and customer service representatives.
This program is voluntary but beneficial for tax preparers who want to improve their knowledge, enhance their professional standing, and comply with IRS regulations.
Due Diligence & Penalties
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The Annual Filing Season Refresher courses
Federal Tax Refresher Course
This provides an in-depth review of the most important and current aspects of federal tax law that impact individual tax returns, including changes to tax rates, credits, deductions, and other relevant updates.
Tax Ethics Course
This focuses on professional ethics, including standards of conduct, regulations governing tax preparers, and the responsibilities tax preparers have to their clients and the IRS.
Tax Law Continuing Education (CE)
This covers various tax law topics that are relevant to tax preparers’ day-to-day work. It includes changes to tax legislation, procedures, and strategies for accurate and effective tax preparation.
Who Should Take It?
The AFTR course is mandatory for tax preparers who want to participate in the IRS Annual Filing Season Program (AFSP) and gain access to the associated benefits, including limited representation rights. It's recommended for any tax preparer looking to stay current with federal tax law updates and improve their expertise.
Why It’s Important
Completing the AFTR course is a step toward maintaining professional standing in the tax community. It demonstrates to clients that you are committed to staying informed and compliant with IRS requirements. Additionally, it enhances your ability to handle more complex tax issues and represent clients effectively.
Record of Completion
Once you successfully complete the AFTR course and pass the assessment, you will earn an AFSP–Record of Completion. This record enables you to be included in the IRS Public Database of Return Preparers and grants you limited representation rights. This means you can represent clients before IRS agents, customer service representatives, and others within the IRS, including the Taxpayer Advocate Service.
Requirements
The AFTR is a 6-hour course, and it must be completed by December 31st of the year before the filing season for which you wish to be compliant (e.g., for the 2026 filing season, the course must be completed by December 31, 2025).Assessment: After completing the course, you must pass a final exam or assessment to demonstrate your understanding of the material. You can retake the assessment as many times as needed to pass.The course is self-paced and can be taken online, providing flexibility to complete it at your convenience.
Lyman, SC, United States, South Carolina
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