AFTR Study Guide 2026
Everything you need to pass the AFTR exam in one place: the exam format, every topic to study, real practice questions with explanations, flashcards, and full-length practice tests. Free, no sign-up needed.
AFTR exam key facts
- The AFTR test consists of 100 multiple-choice questions with four potential answers and only one correct answer. Source
- Candidates are allowed a maximum of 3 continuous hours (180 minutes) to complete the AFTR comprehension test. Source
- Fees for the AFTR course and test are determined individually by each IRS-approved CE provider, and the IRS charges no fee for participating in the program. Source
- Multiple test attempts are permitted for the AFTR test based on the size of the provider's test bank, with a different test version required every third attempt. Source
- The Annual Filing Season Program Record of Completion earned through the AFTR course is valid for one filing season. Source
📋 AFTR Exam Format at a Glance
📚 AFTR Topics to Study (19)
✍️ Sample AFTR Questions & Answers
1. What fiduciary duty applies to risk assessment?
Fiduciary duty requires acting in the client's best interest with loyalty, care, and full disclosure of all material facts.
2. The Additional Medicare Tax of 0.9% applies to wages and self-employment income that exceeds what threshold for single filers?
The 0.9% Additional Medicare Tax applies to wages, RRTA compensation, and self-employment income exceeding $200,000 for single filers ($250,000 for MFJ).
3. How should conflicts of interest be managed in portfolio management?
All actual and potential conflicts of interest must be identified, disclosed to clients, and mitigated to maintain trust and compliance.
4. Which form is used by individuals to pay estimated federal income taxes?
Form 1040-ES, Estimated Tax for Individuals, is used to calculate and pay quarterly estimated taxes.
5. What continuing education requirement supports regulatory compliance competence?
Financial markets, regulations, and best practices evolve constantly, requiring ongoing education for competent practice.
6. Employers who pay wages must deposit employment taxes by using:
Employers must deposit federal employment taxes (income tax withheld, Social Security, and Medicare) through EFTPS; deposits by check directly to the IRS are no longer permitted.
🎯 Free AFTR Practice Tests
📖 AFTR Guides & Articles
What Practice Test Geeks adds beyond an AI chat for AFTR
An AI chatbot can quiz you, but it can't reproduce the exam conditions or keep your record. Here you get:
- A timed, full-length AFTR mock exam — 100 questions in 180 minutes with a 70% pass mark, modeled on the official exam's question count and time limit, followed by a score report broken down by exam domain.
- A fixed AFTR question bank: the same test every attempt, so your score is comparable from one try to the next instead of changing with every regenerated quiz.
- Progress saved on your device: completed tests, scores and missed questions stay in My Progress, so you can retake only what you got wrong.
- A printable AFTR cheat sheet you can print or save as a PDF.
- AFTR flashcards built from the same question bank.
- Free AFTR practice tests with the correct answer shown after each question.
How this page was made: written with AI tools and published by Nathan Beja, founder of Practice Test Geeks, who is responsible for its content. Exam facts are checked against the official sources listed below. Not reviewed by a subject-matter expert. Editorial policy
Sources & references
Exam facts on this page (fees, format, dates, passing scores) are checked against these official sources; the date is our last check. Editorial policy
- irs.gov — Test delivery, eligibility, fees, score validity, exam format, registration deadline, retake policy, time limit, score release, test dates · verified Oct 2026