Annual Federal Tax Refresher Course

2025 Annual Federal Tax Refresher Course (AFTR)

CE Credits: 6 AFTR
Deadline: LTP encourages you to complete this course by December 29th to allow time for reporting credits and any support. The IRS deadline to complete is December 31st, 2025*.

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The 2025 Annual Federal Tax Refresher (AFTR) course prepares you for the 2026 filing season by covering the latest tax law changes, current tax issues, and professional practice standards. This course follows the three domains set annually by the IRS:

1. New Tax Law/Recent Updates

2. General Review

3. Practices, Procedures, and Professional Responsibility

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Objectives:
By the end of this course, you will be able to:

• Understand limited representation rights

• Recognize the annual inflation rates for the standard deduction

• Comprehend the difference between business vs. hobby

• Identify taxpayers who qualify for a federally declared disaster area

This course includes a 100-question, 3-hour timed exam that must be completed with a score of 70% or better.

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Need the full 18 hours for the Annual Filing Season Program?
Click here to view our bundle.

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The IRS deadline to complete this course is December 31st at midnight your local time. Note: Our office will be closed on 12/31 at 5pm PT. Hours completed by the IRS deadline will be reported on the following business day.

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How to Access Your Course:

• First-time users: You will receive a “Welcome to Prendo365 - DO NOT REPLY” email with your username and password (check spam/junk if you don’t see it).

• Returning users: Access your course at Prendo365.com with your usual login. Forgot your password? Use the “Forgot your password?” link below the sign-in box.

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How to Obtain an AFSP – Record of Completion:

1. Take 18 hours of continuing education from IRS-Approved CE Providers, including:

   • 6-hour AFTR course (this course)

   • 10 hours of other federal tax law topics

   • 2 hours of ethics

2. Maintain an active PTIN

3. Consent to practice obligations under Treasury Department Circular No. 230, Subpart B & section 10.51

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Who is exempt from taking the AFTR course for the AFSP Record of Completion?

• Those who passed the IRS Registered Tax Return Preparer test (Nov 2011–Jan 2013)

• State program participants with active testing (OR, CA, MD)

• SEE Part I Test-Passers (last 2 years)

• VITA/TCE volunteers with active PTINs

• Accredited Business Accountant/Advisor (ABA) or Accredited Tax Preparer (ATP)

If exempt:

• Take 15 hours of CE: 3 hrs federal tax law updates, 10 hrs federal tax law topics, 2 hrs ethics

• Maintain an active PTIN

• Consent to Circular 230 obligations

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Course Details:

• Title: 2025 Annual Federal Tax Refresher Course (AFTR)

• Level: Intermediate

• Delivery Method: Self-study

To earn your certificate of completion:

• Pass the final exam with 70% or better

• Complete the course survey

Included in this course:

• eBook

• Videos

• AFTR Final Exam