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It details key operational parameters, including the mandatory program completion deadline of December 31, 2026, and the necessity of achieving a minimum 70% passing score on the examination within a three-hour time limit. The text clarifies that enrolled agents are ineligible for AFTR course credit and highlights the requirement for all participants to sign the Circular 230 consent form. Furthermore, the document provides authoritative links to the Internal Revenue Service (IRS) portals for comprehensive information regarding continuing education credits, program status, and frequently asked questions for tax professionals participating in the Annual Filing Season Program. This summary serves as a foundational guide for tax practitioners aiming to maintain compliance with IRS standards through structured continuing professional education.",{"@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/annual-federal-tax-refresher-course-guidelines-program-requirements/394922/",{"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/annual-federal-tax-refresher-course-guidelines-program-requirements/394922.png","ImageObject",300,407,{"name":92,"@type":93},"percent12345","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-06","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 deadline for completing the AFTR course and exam?","Question",{"text":112,"@type":113},"The program completion, including both the course and the exam, must be finalized by December 31, 2026.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What are the passing requirements for the AFTR exam?",{"text":117,"@type":113},"Participants must achieve a passing score of at least 70% and complete the entire exam in one sitting within a three-hour period.",{"name":119,"@type":110,"acceptedAnswer":120},"Are enrolled agents eligible for AFTR course credit?",{"text":121,"@type":113},"No, enrolled agents cannot receive credit for the AFTR course.","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},394922,1790674128,{"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":8,"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":81,"preview_page_count":4},1099529851338,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","● Program completion (course & exam) by December 31, 2026  \n● Testing 70% passing score/three hours to complete the exam in one sitting.  \n● Enrolled agents cannot receive credit for the AFTR Course  \n● Annual Filing Season Program participants must sign the Circular 230 consent  \n● CE for Annual Filing Season Program Participation  \n○ [https://www.irs.gov/tax-professionals/reduced-require](https://www.irs.gov/tax-professionals/reduced-require)[ments-for-exempt-individuals-for-the-annual-filing-seas](ments-for-exempt-individuals-for-the-annual-filing-seas)[on-program-record-of-completion](on-program-record-of-completion)  \n○ Chart of Annual Filing Season Program CE Requirements  \n● More information about the IRS Annual Filing Season Program  \n○ [https://www.irs.gov/tax-professionals/ce-provider-faqs](https://www.irs.gov/tax-professionals/ce-provider-faqs)annual-federal-tax-refresher-aftr-course","cbCaibs9zWPR03mW","https://ap.wps.com/l/cbCaibs9zWPR03mW","pdf",59220,"English","# Annual Federal Tax Refresher Course Guidelines\n## Program Requirements and Deadlines\n## IRS Compliance and Resources","[{\"question\":\"What is the deadline for completing the AFTR course and exam?\",\"answer\":\"The program completion, including both the course and the exam, must be finalized by December 31, 2026.\"},{\"question\":\"What are the passing requirements for the AFTR exam?\",\"answer\":\"Participants must achieve a passing score of at least 70% and complete the entire exam in one sitting within a three-hour period.\"},{\"question\":\"Are enrolled agents eligible for AFTR course credit?\",\"answer\":\"No, enrolled agents cannot receive credit for the AFTR course.\"}]","Annual Federal Tax Refresher Course Guidelines - Program Requirements | PDF",1790414459]