2024 Annual Federal Tax Refresher (AFTR) - Course Description - Study Material

Sep 26, 2026

2024 Annual Federal Tax Refresher (AFTR) self-study course material from Fast Forward Academy provides a structured 6-hour review of the current federal tax code, focusing on recent changes and key updates for the 2024 individual income tax filing season. It includes guidance on essential individual return preparation fundamentals, as well as professional responsibility requirements under Circular 230. The document defines learning objectives, exam rules for the 100-question AFTR assessment, AFSP requirements for non-exempt preparers, and eligibility exemptions, along with course field of study and delivery details.

LanguageEnglish

CategoryExam

FormatPDF

Pages166

Reading Time6 h 58 min

AccessFree to download

Course Description

Learning Objectives

Field of Study and Course Level

Preface

AFTR Exam Considerations

AFSP Requirements for NON-EXEMPT Preparers

Who is EXEMPT from taking this AFTR course?

DOMAIN 1 – NEW TAX LAW/RECENT UPDATES

2024 ANNUAL FEDERAL TAX REFRESHER (AFTR) Published by Fast Forward Academy, LLC [https://fastforwardacademy.com](https://fastforwardacademy.com) (888) 798-PASS (7277) © 2024 Fast Forward Academy, LLC All rights reserved. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written permission of the publisher. The information provided in this publication is for educational purposes only, and does not necessarily reflect all laws, rules, or regulations for the tax year covered. This publication is designed to provide accurate and authoritative information concerning the subject matter covered, but it is sold with the understanding that the publisher is not engaged in rendering legal, accounting or other professional services. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. To the extent any advice relating to a Federal tax issue is contained in this communication, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication. Course Description This 6-hour AFTR course provides a comprehensive review of the current provisions and recent changes to the tax code. Stay ahead of the curve in a competitive tax preparation environment with this course covering all of the essential developments impacting individual tax returns during the upcoming filing season. This course also includes a review of basic individual tax preparation information needed to prepare 2024 returns. Practices, procedures, and professional responsibility requirements mandated by Circular 230 are covered to equip the practitioner with the relevant information needed to complete a successful filing season. Learning Objectives Upon completion of this course, the reader will be able to: • Recognize the relevant changes affecting 2024 individual tax returns • Identify the applicable inflation adjustments and thresholds affecting 2024 individual tax returns • Distinguish potential sources of taxable income and deductible expenses • Identify the rules of professional responsibility applicable to preparers and preparer penalties Field of Study: Federal Tax Course Level: Basic Prerequisite: None Delivery Method: Self-Study IRS: UBWMF-A-00283-24-S CTEC: 6209-CE-0193 Expiration: In accordance with IRS policies, access to this course will terminate at the end of the year. Incomplete courses will no longer be accessible or reportable to the IRS beyond the end-of-year deadline. Preface The Annual Federal Tax Refresher (AFTR) course exam must be successfully completed by December 31st (midnight local time) to receive credit. The IRS will not accept completions after this date. We report completionsto the IRS based on the date and time you finished the exam. This course is for non-exempt preparers (see who is exempt below) who want to receive an IRS Annual Filing Season Record of Completion. The 2024 AFTR course and test are required to be completed during 2024 by those return preparers to fulfill a requirement to be Annual Filing Season Program (AFSP) participants during 2025. CPAs AND ENROLLED AGENTS SHOULD NOT TAKE THIS COURSE. Those with credentials who wish to earn the AFSP Record of Completion from the IRS may do so by taking a 3-hour Federal tax update in place of this course (6-hour AFTR) . If you are an enrolled agent this course is not for you, it will not count toward IRS requirements. If you are an Enrolled Agent and wish to receive a record of completion you should take the 3-hour tax update course instead of the AFTR. AFTR Exam Considerations • You have a maximum of 3 continuous hours

FAQs

What is the duration and main focus of the 2024 AFTR course?

The course is a 6-hour self-study refresher focused on reviewing the current tax code provisions and recent changes, with emphasis on impacts to 2024 individual tax returns for the upcoming filing season.

How is the AFTR exam time limit and retake policy described?

Learners have a maximum of 3 continuous hours to complete the 100-question AFTR exam. The test may be attempted multiple times if a minimum passing score of 70% is not achieved.

Who is exempt from taking the AFTR course to meet AFSP requirements?

The document explains that certain preparers can be exempt due to completion of other recognized competency tests. It lists groups such as prior RTRP test passers, preparers current with specific state testing requirements, SEE Part 1 passers, qualifying VITA volunteers, and credentialed preparers including attorneys, CPAs, EAs, and other accredited credential holders.

Sep 26, 2026

Uploaded by Aria Callaghan