To be eligible for an AFSP – Record of Completion, a return preparer must complete and pass the AFTR course and obtain their other CE by December 31 prior to the start of the tax season. As AFTR courses are offered by CE providers, return preparers are subject to the schedule of courses offered by [...]
Some unenrolled preparers are exempt from the AFTR course requirement because of their completion of other recognized state or national competency tests. These exempt groups are still required to meet other program requirements, including 15 CE credits (10 Federal Tax Law, 3 Federal Tax Law Updates, and 2 Ethics). Return preparers who can obtain the [...]
The course has not been satisfactorily completed until the comprehension test is passed. The Tax University allows 2 re-takes. If you do not pass after the initial try and 2 re-takes please call our customer support number – (434)227-4480 – to reset your re-takes.
The AFTR Course comprehension test will include all tax law topics covered in the AFTR course. The exam will consist of a minimum of 100 questions made up of multiple choice and True/False style questions. Participants will have a maximum of 3 hours to complete the exam. Refer to the test parameters published by the IRS [...]
Does the IRS administer the comprehension test given at the end of the Annual Federal Tax Refresher Course?
No, the IRS does not administer the comprehension test. IRS-approved Continuing Education Providers offer the Annual Federal Tax Refresher course and are responsible for the development and administration of the comprehension test associated with the AFTR course. The IRS does provide a course outline and test parameters which must be followed by providers.