Delivery Method: Self-Study
Learning Objective: After completing this course, and subsequently passing the timed (3-hr) final examination, the student will have completed the IRS annual refresher course and competency exam portion of the requirements to qualify for a “Record of Completion” under the IRS voluntary program. To complete the requirements for the IRS program you must also complete 2-hours of ethics and an additional 10-hours of federal tax subjects and have a valid PTIN for the 2022 season.
Hours: Federal Tax Refresher Course (AFTR) = 6 Credits / Total = 6 Credits
Field of Study: Federal Tax Refresher Course
Publication Date: 6/1/2021
Instructional Delivery Method: Self-Study
Advanced Preparation: No Advanced Preparation Required
Course Material: A copy of the course material is available for download under the Additional References tab.
Author: Lee T. Reams, Sr.
Final Exam Grading Policy: This course is specifically designed to meet the IRS Annual Federal Tax Update Course (AFTR) requirement. The IRS requires this course and exam to be completed no later than December 31, 2021. The final examination is a 3-hour timed exam that requires a score of 70% or better to pass. Should you fail the exam, you can retake it up to 4 times. The completion certificate will be automatically generated by the system when the test is passed. There are no refunds for this course.
For the 2022 filing season, the continuing education requirements for a non-exempt tax preparer are:
- 6-Hours IRS Annual Federal Tax Refresher Course
- 2-hours Ethics
- 10-hours Federal Tax Subjects
Note: Exempt tax preparers are not required to take this course but are required to complete 3 hours of Federal Tax Update, 10 hours of Federal Tax Subjects, and 2 hours of Ethics education annually.
ClientWhys offers a bundled package of CE for both exempt and non-exempt tax preparers. Click here for information on who is exempt, why you should participate in the program, and the process for obtaining a record of completion.