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It specifies required publication references and forms, updates to the AFTR outline including inflationary adjustment coverage, and detailed rules for AFTR course hours, written materials, reconciliation documentation, and the timed continuous test structure.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/2026-annual-federal-tax-refresher-aftr-course/394697/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/2026-annual-federal-tax-refresher-aftr-course/394697.png","ImageObject",300,407,{"name":92,"@type":93},"WPS_1790064749","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-09","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":44},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the purpose of the 2026 AFTR course and test guidance?","Question",{"text":112,"@type":113},"It guides CE providers in developing the 2026 AFTR course and test to support the voluntary 2027 IRS Annual Filing Season Program.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"Who can participate in the Annual Filing Season Program (AFSP) and how do CE hours work?",{"text":117,"@type":113},"AFSP is voluntary and open to tax return preparers seeking CE on current individual income tax law; non-exempt participants must complete the 6-CE hour AFTR course and additional IRS CE hours, while exempt participants follow an hours breakdown including Updates, Ethics, and Tax Law.",{"name":119,"@type":110,"acceptedAnswer":120},"What requirements apply to the AFTR course content, hours, and reconciliation?",{"text":121,"@type":113},"Providers must follow the AFTR Course Outline (Pub 6079), include required inflation-related adjustments and relevant topics only from the outline, deliver exactly 6 CE hours, and complete reconciliation forms to substantiate that all required topics are covered.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},394697,1791183575,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":44,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":14,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":24,"preview_page_count":4},3985747859154,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","2026 Annual Federal  \nTax Refresher (AFTR) Course  \nThis Publication guides Continuing Education (CE) providers in developing the 2026 AFTR Course and Test to support the voluntary 2027 IRS Annual Filing Season Program; including links to the following:  \n1. AFTR Course Outline,(Pub 6079)  \n2. AFTR Course Outline Reconciliation Form  \n3. Word Count Formula  \n4. AFTR Comprehension Test Parameters,(Pub 6012)  \n5. AFTR Test Reconciliation Form  \n6. Annual Filing Season Program CE Requirements-AFTR Exemption Chart (Pub 5646)  \nNote: Please review our CE provider FAQs for developing your course material and test.  \nWhat’s New  \nIn addition to specific tax topics, the AFTR Outline now includes requirements to cover specific inflationary adjustments from Revenue Procedures and the best area to present the information in your course material. We’ve included One, Big, Beautiful  \nBill Act revisions that impact the 2026 Form 1040. We offer course developers more help by including many IRS forms and references.  \nYou must follow the AFTR Course Outline (Pub 6079), and complete the reconciliation forms when developing your AFTR Course and Test.  \nWhat You Need to Know  \nAnnual Filing Season Program (AFSP):  \nThe AFSP is voluntary and open to all tax return preparers who seek to enhance their knowledge of current tax law for individual income tax filing and improve their competency through CE.  \nNon-credentialed AFSP participants will have limited representation rights and are included with enrolled agents (EAs), enrolled retirement plan agents (ERPAs), enrolled actuaries, certified public accountants (CPAs) and attorneys ina public database of tax return preparers on [IRS.gov](IRS.gov).  \nThe 6-CE hour 2026 AFTR Course and Test, along with 12 additional IRS CE hours, are required CE for non-exempt 2027 AFSP participants.  \nAFSP participants who are exempt from the AFTR Course and Test must complete 15 IRS CE hours including: 3 CE hours Updates, 2 CE hours Ethics and 10 CE hours Tax Law. See:  \nExempt requirements  \nAFSP participants, whether exempt or non-exempt from the AFTR Course and Test, must have their required CE hours  \nuploaded into their preparer tax identification number (PTIN) accounts so the IRS can verify the CE requirements have been met. Timely issuance of Certificates of Completion and uploads of CE credit by providers are essential. Therefore, CE credits in the last quarter (October 1–December 31) are required to be uploaded within 10 business days of program completion dates.  \nAFSP participants must:  \n􀂄 Have an active PTIN for the upcoming year,  \n􀂄 Be in good standing with the IRS and  \n􀂄 Meet all other requirements outlined in their PTIN accounts.  \nAfter meeting all requirements and signing their application, the tax return preparer receives an AFSP Record of Completion from the IRS. The signature requirement is met for the following with the:  \n􀂄 Consent to the Circular 230 for non-credentialed preparers  \n􀂄 Election to Participate for credentialed preparers:  \n􀂄 EAs,  \n􀂄 ERPAs,  \n􀂄 Enrolled actuaries,  \n􀂄 CPAs and  \n􀂄 Attorneys.  \nFor detailed information about the AFSP, visit [IRS.gov/afsp](IRS.gov/afsp). Also, see a short video detailing how to participate in AFSP.  \nAFTR Course:  \n􀂄 The AFTR Course is a high-level, basic 1040 “refresher” course focusing on current tax law and the preparation of 2026 individual tax returns.  \n􀂄 The AFTR Course Outline reflects the flow of the Form 1040 and Schedules 1-3, listing the topics you must cover. An AFTR Course Outline Reconciliation  Form should be used to substantiate all topics are covered in your course material.  \n􀂄 General topics (line 2.13) should be kept at a high level of understanding.  \n􀂄 You must provide detailed written material to aid students in preparing for and taking the AFTR Test, regardless of the delivery method. Course material should only include the subject areas on the AFTR Course Outline. The outline lists topics required to be covered from in","cbCaiiHu508TpuIh","https://ap.wps.com/l/cbCaiiHu508TpuIh","pdf",494603,"English","# What’s New\n# What You Need to Know\n## Annual Filing Season Program (AFSP)\n## AFTR Course\n## AFTR Comprehension Test\n## AFSP Exempt/Non-exempt CE Chart (Pub 5646)","[{\"question\":\"What is the purpose of the 2026 AFTR course and test guidance?\",\"answer\":\"It guides CE providers in developing the 2026 AFTR course and test to support the voluntary 2027 IRS Annual Filing Season Program.\"},{\"question\":\"Who can participate in the Annual Filing Season Program (AFSP) and how do CE hours work?\",\"answer\":\"AFSP is voluntary and open to tax return preparers seeking CE on current individual income tax law; non-exempt participants must complete the 6-CE hour AFTR course and additional IRS CE hours, while exempt participants follow an hours breakdown including Updates, Ethics, and Tax Law.\"},{\"question\":\"What requirements apply to the AFTR course content, hours, and reconciliation?\",\"answer\":\"Providers must follow the AFTR Course Outline (Pub 6079), include required inflation-related adjustments and relevant topics only from the outline, deliver exactly 6 CE hours, and complete reconciliation forms to substantiate that all required topics are covered.\"}]","2026 Annual Federal Tax Refresher (AFTR) Course | PDF",1790410425]