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 December 31, 2026. Preparers who miss this deadline cannot earn a Record of Completion 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.

Built for the Way Preparers Actually Study

Delivered entirely online, the course is accessible 24/7 on any device, so tax professionals can work through it at their own pace and on their own schedule. Content is anchored in real-world scenarios and reinforced with built-in assessments designed to foster lasting comprehension.

The course concludes with the IRS-required comprehension test: 100 multiple-choice questions, completed in three hours or less, with a passing score of 70%. WebCE allows for up to four exam attempts within the completion window. Completions are reported to IRS PTIN accounts electronically every business day, and a certificate of completion is available to print the moment the test is passed.

Where the AFTR Fits in the AFSP

The AFTR course is one requirement among several. For most non-exempt preparers, the AFSP requires a total of 18 hours of continuing education each year:

• the 6-hour Annual Federal Tax Refresher course,

• 2 hours of ethics, and

• 10 hours of other federal tax law topics.

Preparers must also hold an active Preparer Tax Identification Number (PTIN) and consent to the practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230 through their PTIN account.

The Record of Completion is issued after PTIN renewal season opens in mid-October, once all requirements are met. If you need the full program, our complete AFSP package bundles the AFTR course with ethics and federal tax law hours.

Exempt? You May Only Need 15 Hours

Not every preparer is required to take the 6-hour AFTR course. Exempt preparers instead complete a 3-hour federal tax update, 2 hours of ethics, and 10 hours of other federal tax law topics for a total of 15 hours.

This group includes:

• those who passed the Registered Tax Return Preparer test,

• active registrants of the Oregon, California (CTEC), and Maryland state preparer programs,

• those who passed the Special Enrollment Exam Part I within the past three years, and

• VITA/TCE volunteers

Enrolled agents, CPAs, and attorneys cannot earn IRS credit for the AFTR.

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!