The 2026 Annual Federal Tax Refresher (AFTR) Course Is Now Available

The 2026 Annual Federal Tax Refresher (AFTR) course is now available in WebCE’s Tax & Accounting Education catalog. This online course helps non-credentialed professionals meet the core requirements of the Annual Filing Season Program (AFSP), a voluntary IRS initiative that recognizes preparers who commit to a higher standard of professionalism. Completing the 2026 AFTR course is the first step toward earning an AFSP Record of Completion for the 2027 tax filing season.

Due to the IRS’s strict availability window, the AFTR course can only be offered between June and 11:59PM on December 31, 2026. Preparers who miss this deadline cannot earn an AFSP Record of Completion (AFSP-RoC) for the upcoming season, so it pays to start early.

What the 2026 AFTR Course Covers

The 2025 AFTR course is built around the three domains the IRS defines each year, and this year reflects the most significant overhaul of the individual income tax return in years.

The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, is reshaping the Form 1040 for the 2026 tax year. Among the changes the course reviews are the qualified business income deduction made permanent; the new deductions for qualified tips, overtime, and car-loan interest; an expanded casualty loss deduction tied to federally and state-declared disasters; and revised rules governing charitable contributions.

Beyond the new legislation, the course offers a comprehensive review of 2026 income tax topics, including filing statuses, the types of income that must be recognized, the credits and adjustments available to taxpayers, and the inflation-adjusted limits that apply to a properly prepared return. The course concludes by exploring the rules governing preparer ethics, practices, and procedures, including the penalties a preparer can face for failing to meet these standards.

Meet Every AFSP Requirement

The AFTR course is one requirement among several for preparers to earn their AFSP-RoC. For most non-exempt preparers, the AFSP requires a total of 18 hours of continuing education each year. After completing all 18 hours of CE, preparers must then log into their PTIN account and consent to Circular 230.

These 18 hours include:

• the 6-hour Annual Federal Tax Refresher course,

• 2 hours of ethics, and

• 10 hours of other federal tax law topics.

After all CE hours have been completed and reported, preparers must then log in to their active Preparer Tax Identification Number (PTIN) account and consent to the practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.

Even if they have completed all 18 hours of CE, preparers who do not consent to Circular 230 will not receive their AFSP Record of Completion until they complete this final step.

Exempt? You May Only Need 15 Hours

Not every preparer is required to take the 6-hour AFTR course.

Exempt preparers include:

• Anyone who passed the RTRP (Registered Tax Return Preparer) exam (between Nov 2011 and Jan 2013).

• Anyone who is in a state with testing requirements. This includes, CA (CTEC) Preparers, OR Preparers, and Maryland preparers.

• People who have passed the SEE Part 1 (Special Enrollment Exam, there are 3 parts must be part 1) in the past 2 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.

NOTE: Enrolled Agents cannot earn CE credit for completing the AFTR course; the IRS considers this a basic refresher course and therefore will not grant credit to these advanced tax professionals.

If a person falls into one of the above categories, they will only need to complete the following 15 hours of CE:

• 3 hours of federal tax law update,

• 10 hours of other federal tax law topics and

• 2 hours of ethics

Once CE is completed and reported, to earn their AFSP-RoC, a preparer must then log into their PTIN account and consent to Circular 230. 

Why Preparers Complete the Annual Filing Season Program

Those who meet all of the program’s requirements earn an Annual Filing Season Program Record of Completion from the IRS and are listed in the public Directory of Federal Tax Return Preparers with Credentials and Select Qualifications alongside attorneys, CPAs, enrolled agents, enrolled retirement plan agents, and enrolled actuaries.

Just as important, the Record of Completion preserves limited representation rights. Since 2016, only AFSP participants and credentialed preparers may represent clients before the IRS. AFSP participants may do so only for returns they prepared and signed, before revenue agents, customer service representatives, and Taxpayer Advocate Service. Unenrolled preparers without the credential have no representation rights.

In short, earning an AFSP Record of Completion offers a structured path for preparers who want to stay current on the law, demonstrate a commitment to professionalism, and stand out in a crowded marketplace.

Get Started

With updated tax law content, flexible online delivery, and built-in comprehension assessments, WebCE’s 2026 AFTR course gives tax professionals a complete path to meet the AFSP requirements and prepare for the 2027 filing season with confidence.

Enroll today and complete the course before the December 31 deadline!