2025 Annual Filing Season Program (AFSP) – 18 Hour CE Course This course qualifies for 18 hours of IRS-approved continuing education: 10 hours Federal Tax Law 6 hours Annual Federal Tax Refresher (AFTR) 2 hours Behavioral Ethics Upon successful completion of this course (70% or higher on all exams), tax professionals will have limited representation rights for their clients. How to Obtain Your AFSP – Record of Completion for Filing Season 2026: Complete a 6-hour Annual Federal Tax Refresher (AFTR) course, including a knowledge-based comprehension test at the end (administered by the CE provider). Complete 10 hours of additional federal tax law topics. Complete 2 hours of ethics. Hold an active preparer tax identification number (PTIN) for 2021 or later. Consent to specific practice obligations outlined in Subpart B and Section 10.51 of Treasury Department Circular No. 230. Important:You must have a PTIN account to receive an email from [email protected] with instructions on signing the Circular 230 consent and accessing your certificate in your secure online mailbox. If you do not have an online PTIN account, you will receive a letter with instructions for completing the process and obtaining your certificate. Course Objectives: By the end of this course, you will be able to: Understand your limited representation rights Know the penalty amount per refundable credit Recognize the annual inflation rates for the standard deduction Fields of Study: Federal Tax Law: 10 Hours Behavioral Ethics: 2 Hours AFTR: 6 Hours Course Level: IntermediatePrerequisite: General tax preparation knowledge is requiredDelivery Method: Self-Study Expiration Date: You must complete all 18 CE credits by December 31, 2025 (midnight, local time). The 6-hour AFTR portion expires on December 31, 2025. After 12/31/25, only the 10 hours of Federal Tax Law and 2 hours of Ethics will be reported for CE credit, per IRS regulations. This course does not qualify for California Continuing Education hours.eBook is copyright protected and cannot be downloaded.
