AFTR Practice Test
Updated for October 2026
The AFTR (Annual Federal Tax Refresher) test is an essential course for non-credentialed tax preparers participating in the AFSP (IRS Annual Filing Season Program). It ensures that tax professionals stay up-to-date with the latest tax law changes, ethics standards, and tax preparation procedures, helping them provide better service to clients. This comprehensive guide outlines all aspects of the AFTR, including its importance, registration process, requirements, and exam structure. Practice with the free AFTR - Annual Federal Tax Refresher practice test on PracticeTestGeeks (7 questions with answer explanations).
AFTR: upcoming dates and official changes
- Jun 1, 2026 – Dec 31, 2026: IRS-approved CE providers may offer the 2026 Annual Federal Tax Refresher (AFTR) course to students from June 1, 2026 through December 31, 2026. (Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program)
- Dec 31, 2026: The AFTR course and comprehension test must be successfully completed by December 31, 2026, midnight local time, to count toward the 2027 Annual Filing Season Program, with no exceptions. (Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program)
Facts verified Oct 20, 2026 against Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program. Dates that have passed are removed automatically.
- The AFTR comprehension test has 100 multiple-choice questions, each with four answer choices and one correct answer, covering the three domains of the AFTR course outline. (Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program)
- Candidates get at most three continuous hours (180 minutes) to finish the 100-question AFTR comprehension test, with a countdown clock that cannot be paused. (Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program)
- The cost of the AFTR course and test is set by each IRS-approved continuing education provider, and the IRS charges no fee to take part in the Annual Filing Season Program. (Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program)
- The AFTR test can be taken more than once, but the number of attempts depends on the provider's test bank size, and a different test version is required at every third attempt. (Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program)
- Each AFSP Record of Completion earned through the AFTR course states the single filing season for which it is valid. (Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program)
- To get an AFSP Record of Completion each year, a preparer needs 18 CE hours from IRS-approved providers (including the 6-hour AFTR course with test), a renewed PTIN and consent to the Circular 230 obligations. (Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program)
- The AFTR course is 6 hours long whether taken online, in person or by self-study through an IRS-approved CE provider, and the test that follows lasts at most three continuous hours. (Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program)
- Candidates need an IRS preparer tax identification number (PTIN) to take the AFTR course and test so the provider can report completion to the IRS. (Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program)
- IRS-approved CE providers may offer the 2026 Annual Federal Tax Refresher (AFTR) course to students from June 1, 2026 through December 31, 2026. (Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program)
Facts verified Oct 20, 2026 against Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program. Dates that have passed are removed automatically.
AFTR Exam at a Glance
| Item | Detail | Official source |
|---|
| Number of questions | 100 multiple-choice questions (4 options, 1 correct) | Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program |
| Time limit | 3 continuous hours (180 minutes) maximum | Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program |
| Exam fee | Set by each IRS-approved CE provider; IRS charges no program fee | Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program |
| Retake policy | Multiple attempts allowed; number limited by provider test bank; new version every third attempt | Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program |
| Validity | Record of Completion valid for one filing season | Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program |
| Renewal | Yearly: 18 CE hours (incl. 6-hr AFTR), PTIN renewal and Circular 230 consent | Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program |
| Delivery | Through IRS-approved CE providers: online, in-person or self-study; 6-hour course + test | Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program |
| Eligibility | Must hold a PTIN; EAs get no IRS credit for AFTR | Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program |
| Registration deadline | Course and test must be passed by December 31, 2026 (midnight local time) | Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program |
| Testing window | June 1 – December 31, 2026 (2026 AFTR course for the 2027 filing season) | Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program |
Facts verified Oct 20, 2026 against Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program. Dates that have passed are removed automatically.
Free AFTR - Annual Federal Tax Refresher Study Tools
Interactive AFTR - Annual Federal Tax Refresher resources on PracticeTestGeeks, free to start:
AFTR Practice Test Questions
Prepare for the AFTR - Annual Federal Tax Refresher exam with our free practice test modules. Each quiz covers key topics to help you pass on your first try.
Key Takeaways
Free AFTR Practice Test Online
- The Annual Federal Tax Refresher (AFTR) course is a vital part of the Annual Filing Season Program (AFSP), designed to enhance non-credentialed tax preparers' knowledge and skills.
- Completing the AFTR course earns an IRS Record of Completion, provides limited representation rights, and includes participants in the IRS Directory of Federal Tax Return Preparers.
- The course covers 6 hours of federal tax law updates and ethical guidelines, concluding with a multiple-choice exam.
- Registration is straightforward through IRS-approved CE providers, and participants must pass with a score of at least 70%.
Specialized Tax Knowledge: Expert Skills for Success
The Annual Federal Tax Refresher (AFTR) course is tailored for tax preparers aiming to improve their professional expertise. By completing the AFTR, preparers gain valuable knowledge on updated federal tax laws, ethical responsibilities, and efficient tax preparation practices.
Why is specialized tax knowledge important?
- Ensures compliance with constantly evolving tax regulations.
- Builds trust and credibility with clients by demonstrating expertise.
- Provides a competitive edge in the tax preparation industry.
Completing the AFTR course not only enhances a preparer's skills but also allows participation in the Annual Filing Season Program, which offers IRS recognition and limited representation rights.
Confirm your exam appointment and location Bring required identification documents Arrive 30 minutes early to check in Read each question carefully before answering Flag difficult questions and return to them later Manage your time — don't spend too long on one question Review flagged questions before submitting What is the Annual Filing Season Program?
The Annual Filing Season Program (AFSP) is a voluntary IRS initiative designed for non-credentialed tax preparers. Its goal is to encourage continuing education and promote a higher standard of knowledge among preparers.
Key features of the AFSP:
- Recognition: Participants earn an IRS Record of Completion, showcasing their dedication to professional growth.
- Limited Representation Rights: Preparers can represent clients before the IRS for returns they prepared, but only in limited circumstances.
- Inclusion in the IRS Directory: Participants are listed in the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, making it easier for clients to find qualified tax professionals.
The AFSP emphasizes ethical behavior and the importance of staying informed on changes to federal tax laws, making it a vital program for any serious tax preparer.
How to Register for the Annual Federal Tax Refresher Course
Registration for the AFTR course is straightforward and begins by selecting an IRS-approved Continuing Education (CE) provider.
Steps to register:
- Choose an IRS-approved provider: Look for providers listed on the official IRS website. These organizations offer the AFTR course in both online and in-person formats.
- Create an account: Register with the chosen provider and select the AFTR course. Ensure the course meets the required standards set by the IRS.
- Pay the course fee: Fees vary by provider, so compare options before making a decision.
- Access course materials: After registration, you’ll receive study materials, including updated tax law guides and ethics content.
AFTR Course Requirements
To successfully complete the AFTR course and qualify for the IRS Annual Filing Season Program, participants must meet specific requirements:
- Course Duration: The AFTR course includes 6 hours of federal tax law and updates, as well as ethical standards for tax preparers.
- Continuing Education Total: Participants need 18 hours of continuing education annually, comprising:
- 10 hours of federal tax law topics
- 6 hours of the AFTR course
- 2 hours of ethics
- Final Exam: Passing the AFTR test with a score of at least 70%.
Participants who meet these requirements receive an IRS Record of Completion, valid for the upcoming tax season.
Annual Federal Tax Refresher Exam
The AFTR exam is the final step in completing the course. This open-book test evaluates a preparer’s knowledge of federal tax law changes, ethical guidelines, and essential filing procedures.
Exam Details:
- Format: Multiple-choice questions.
- Number of Questions: Typically 100 questions.
- Time Limit: Varies by provider but is generally 3 hours.
- Passing Score: At least 70%.
Tips for passing the AFTR exam:
- Review course materials thoroughly: Pay special attention to tax law updates and ethics guidelines.
- Practice sample questions: Many CE providers offer mock exams to help familiarize you with the test format.
- Understand common filing errors: These are frequently covered in the exam.
After passing the exam, you’ll qualify for the IRS Record of Completion, gaining recognition and limited representation rights.
Conclusion
The Annual Federal Tax Refresher (AFTR) course is more than just a requirement for the Annual Filing Season Program (AFSP)—it's a tool for building professional credibility and staying updated on federal tax laws. By participating, preparers gain recognition, expand their knowledge, and enhance their service quality. It also helps tax preparers stand out in a competitive field and build trust with clients by demonstrating their commitment to professional development. With proper preparation, completing the AFTR course and exam can be a seamless process, paving the way for continued success in the tax preparation field while meeting IRS standards.
Pros
- Validates your knowledge and skills objectively
- Increases job market competitiveness
- Provides structured learning goals
- Networking opportunities with other certified professionals
Cons
- Study materials can be expensive
- Exam anxiety can affect performance
- Requires dedicated preparation time
- Retake fees apply if you don't pass
Pros and Cons at a Glance
| Pros | Cons |
|---|
| Validates your knowledge and skills objectively | Study materials can be expensive |
| Increases job market competitiveness | Exam anxiety can affect performance |
| Provides structured learning goals | Requires dedicated preparation time |
| Networking opportunities with other certified professionals | Retake fees apply if you don't pass |
Sample AFTR - Annual Federal Tax Refresher Practice Questions
Try these questions from our free AFTR - Annual Federal Tax Refresher practice tests. The correct answer and an explanation follow each question.
What is the standard deadline for filing federal income taxes in the United States?
- A. January 15
- B. April 15
- C. June 15
- D. December 31
Answer: B. April 15
The standard deadline for filing federal income tax returns for individuals in the United States is April 15th of the year following the tax year. If April 15th falls on a weekend or holiday, the deadline is typically extended to the next business day. This date is widely recognized as Tax Day and is a critical deadline for most taxpayers.
Which form is used by individuals to pay estimated federal income taxes?
- A. Form 1040-ES
- B. Form 1040-V
- C. Form 2210
- D. Form W-4P
Answer: A. Form 1040-ES
Form 1040-ES, Estimated Tax for Individuals, is used to calculate and pay quarterly estimated taxes.
A taxpayer converts a traditional IRA to a Roth IRA. How is the converted amount treated for federal income tax purposes?
- A. It is tax-free
- B. It is taxable as ordinary income in the year of conversion
- C. It is taxable as capital gains
- D. It is deferred until withdrawals begin
Answer: B. It is taxable as ordinary income in the year of conversion
The pre-tax amount converted from a traditional IRA to a Roth IRA is included in gross income as ordinary income in the year of conversion.
Which form does an employee complete to tell their employer how much federal income tax to withhold?
- A. Form W-2
- B. Form W-4
- C. Form 1099-W
- D. Form 941
Answer: B. Form W-4
Form W-4, Employee's Withholding Certificate, is submitted to the employer to designate withholding allowances and any additional withholding amounts.
Take the full AFTR - Annual Federal Tax Refresher practice test
AFTR Questions and Answers
What is the AFTR exam?
The Annual Federal Tax Refresher (AFTR) exam is a 100-question test administered as part of the IRS Annual Filing Season Program (AFSP). It covers new tax law updates, general tax review, and ethics, and is required for non-credentialed tax return preparers who want to earn the AFSP Record of Completion.
How many questions are on the AFTR exam?
The AFTR exam contains 100 multiple-choice questions drawn from the three domains outlined by the IRS. Test takers must complete all questions within a three-hour time limit in a single sitting, and the test is closed-book with no outside resources allowed.
What is the passing score for the AFTR exam?
Candidates must score at least 70% to pass the AFTR exam, meaning they need to answer 70 out of 100 questions correctly. The exam is graded immediately upon submission, and preparers who pass receive credit toward their six-hour AFTR requirement for the AFSP.
How long do I have to complete the AFTR exam?
The AFTR exam must be completed within a strict three-hour time limit once started. The test is timed continuously, so breaks count against your allotted time. Most IRS-approved providers allow multiple attempts if you do not pass on the first try, though policies vary by provider.
Who administers the AFTR exam?
The AFTR exam is administered by IRS-approved continuing education providers, not directly by the IRS itself. Approved providers must follow an IRS-published outline covering new tax law, general review, and ethics, and they issue completion credits that are reported to the IRS on behalf of participants.
When must I complete the AFTR exam each year?
The AFTR exam must be completed by December 31 each year to qualify for the following filing season's AFSP Record of Completion. The IRS typically releases the updated AFTR course outline in June, and most providers make the course available from June through December 31.
How much does the AFTR exam cost?
The AFTR course and exam typically cost between $40 and $150, depending on the IRS-approved provider and whether it is bundled with other continuing education credits. Many providers offer package deals that include the full 18 hours of CE required for the AFSP Record of Completion.
How should I prepare for the AFTR exam?
Study the IRS-published AFTR course outline, focusing on the three domains: new tax law updates, general tax review, and ethics. Review the current year's tax changes, inflation adjustments, and Form 1040 updates. Take practice tests to build familiarity with the question format and identify weak areas before attempting the timed exam.
When is the next AFTR testing window?
IRS-approved CE providers may offer the 2026 Annual Federal Tax Refresher (AFTR) course to students from June 1, 2026 through December 31, 2026. (Verified Oct 20, 2026 against Internal Revenue Service (IRS), Return Preparer Office — Annual Filing Season Program.)