2026 Annual Federal Tax Refresher (AFSP)

Description

Special Note: This course is intended for Other Tax Return Preparers (OTRP’s) only!!

No credit will be accepted by the IRS for CPA’s and Enrolled Agents. 

For more information about the Annual Filing Season Program please Visit https://www.irs.gov/tax-professionals/general-requirements-for-the-annual-filing-season-program-record-of-completion

Each year, various limits impacting income tax return preparation and tax planning are affected by inflation-related changes. In addition, various new tax laws may be passed. This course will examine many of those changes.

The Annual Federal Tax Refresher course is designed to meet the requirements of the IRS voluntary Annual Filing Season program. It 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.
In organizing this course, the term “domain” is used in place of the more common “chapter” to more closely follow the language of the IRS Annual Federal Tax Refresher course outline.

Course Learning Objectives
Upon completion of this course, you should be able to:
•    Identify the principal Individual income tax changes brought about by recent legislation;
•    Apply the inflation-adjusted and other limits to the proper preparation of taxpayers’ income tax returns;
•    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 that are available to taxpayers;
•    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. 

To complete this course participants need to: Complete the Exam with a passing grade of 70% or higher. You have 3 hours to complete the exam and 2 attempts. This course must be completed by midnight 31 December 2025.

Upon course completion a course evaluation form is provided for your feedback.

Our refund policy can be found at: https://cpeprime.com/cancellation-and-refund/