AFTR Course Exemption Info
The Annual Federal Tax Refresher (AFTR) course is required for most tax preparers in order to meet the requirements for the IRS Annual Filing Season Program Record of Completion. Some preparers, however, are exempt from this section of the requirement and only need to complete 3 hours of Federal Tax Updates, 10 hours of Federal Tax Law, and 2 hours of Ethics. The following preparers are exempt from the AFTR requirement:
- Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013
- Established state-based return preparer program participants currently with testing requirements: Return preparers who are active registrants of the Oregon Board of Tax Practitioners, California Tax Education Council, and/or Maryland State Board of Individual Tax Preparers
- SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past two years
- VITA/TCE volunteers: Quality reviewers, instructors, and return preparers with active PTINs
- Other accredited tax-focused credential-holders: The Accreditation Council for Accountancy and Taxation’s Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs
To view detailed requirement descriptions for all preparer categories, please click here.