2026 Annual Federal Tax Refresher (AFTR)

Overview

Each year, various limits affecting income tax return preparation and tax planning are affected by inflation-related changes. In addition, new tax laws come into being that may significantly affect taxpayers’ income tax liability. This course will examine many of those changes. 

The Annual Federal Tax Refresher course is designed to meet the requirements of the IRS Annual Filing Season Program (AFSP) for a tax update course for Non-Exempt tax preparers. This course discusses new tax law and recent updates for the upcoming filing season, provides a general tax review, and examines important rules governing tax return preparer ethics, practices and procedures.
 Important information
  • Enrolled Agents may take the AFTR course, but cannot receive credit
  • All AFSP courses must be completed by December 31
  • This 6-hour AFTR course is only ONE of the courses required for the AFSP

CE hours

6

Price

$33

Final exam

Multiple choice
100 questions

Course materials

PDF
141 pages 

Course numbers

PWX8026 &
PWX8026-2 
  (supplement)

Subject classification

Federal tax *

* See CPE/CE acceptance section below for details

How the AFTR course is setup

IRS course requirements allow 
  • Two different 100 question exams
  • Limited to two attempts each exam


Our AFTR course includes:
  • PWX8026:  Main course which includes Exam A
  • PWX8026-2: Supplement course which includes Exam B

PWX8026

PWX8026-2

When you add to cart and checkout, this package automatically includes these two courses.

Annual Federal Tax Refresher (AFTR) course

CPE /CE Acceptance


  • CPAs in most states (chart)
  • Other Professionals (chart)
  • AFSP (Exempt & Non-Exempt)
  • Tax Preparers

EAs may take the AFTR course but cannot receive CE credit

AFSP-non-exempt credit is posted as an AFTR course

AFSP-exempt PTIN system automatically counts this course as 
  • 3 hours-Federal tax
  • 3 hours-Tax update

Not sure? Contact us!

Online PDF Course Materials


  • Read online / print / save 
  • Clickable table of contents
  • Answers to review questions + explanations
  • Glossary of terms used
  • Worksheets, forms and examples
  • Index with page numbers
* Fully searchable *

Details


 FunCPE Course No: PWX8026
Materials: Online PDF materials
Subject: Federal Tax
Final Exam: 100 multiple choice (limited to 4 total attempts)
  • Exam A: 2 attempts
  • Exam B: 2 attempts

Timed exam: 3 hours
Document length: 141 pages
Passing score: 70%
Last reviewed/updated: 05/20/26
Expiration: Must be completed by 12/31/26

Standard course features

Interactive self-study format | No prerequisites | No advance prep | Course level of Overview

Learning objectives
Upon completion of this course, you should be able to:
  • Apply the inflation-adjusted and other limits to the proper preparation of taxpayers’ income tax returns;
  • Recognize third-party network transaction reporting requirements;
  • Describe the Direct File Pilot program;
  • Recognize the federal income tax filing statuses and the criteria for their use;
  • Identify the types of income that must be recognized;
  • Apply the tax rules to the various credits and adjustments to income available to taxpayers;
  • Review the tax treatment of the acquisition and disposition of digital assets
  • Recognize the penalties that may be imposed on a preparer for failing to meet ethical and practice standards in preparing tax returns; and
  • Identify the duties and restrictions imposed on tax preparers under Circular 230.
Want more detail about what is covered in this course?
For a printable PDF of this complete outline of all topics included in the Annual Federal Tax Refresher course, view the IRS AFTR 2026 outline on the IRS website.