AFTR Course for Louisiana Tax Preparers: What the 2027 Season Requires
- Non-exempt Louisiana preparers need 18 hours of CE, including the 6-hour AFTR course, by December 31, 2026, to earn the 2027 Record of Completion.
- Louisiana has no separate state preparer registration; a federal PTIN is sufficient to prepare returns for pay.
- Louisiana Department of Revenue mandates e-filing for preparers of more than 100 Louisiana individual returns per year.
- Exempt preparers (CTEC, Oregon OBTP, Maryland board registrants, recent SEE Part 1 passers) need only 15 hours and skip the AFTR.
§1 Does Louisiana License Tax Preparers?
No. The Louisiana Department of Revenue doesn’t require separate state registration for paid tax preparers, and a federal PTIN is enough to prepare Louisiana returns for compensation. There’s no state exam and no state CE requirement we could find, so for a non-credentialed Louisiana preparer the continuing-education picture runs through the IRS.
Louisiana’s one notable preparer rule is about filing method. A preparer who prepares more than 100 Louisiana individual income tax returns in a calendar year must file those returns electronically; the total counts returns from all employees at all of the preparer’s locations. Preparers subject to the mandate need IRS e-file acceptance, an EFIN, and software approved by the Department, and there’s no separate state e-file registration. That’s a filing rule, not a competency credential.
§2 Exempt vs. Non-Exempt: Where Louisiana Preparers Land
Louisiana isn’t one of the three states — Oregon, California, and Maryland — whose credential holders qualify for the IRS’s AFSP exemption. Most non-credentialed Louisiana preparers are on the standard non-exempt track with the full 18-hour package including the AFTR. See our full exempt vs. non-exempt guide.
§3 The Hour-by-Hour Breakdown for Non-Exempt Preparers
Non-exempt Louisiana preparers need 18 CE hours from IRS-approved providers before the December 31 cutoff.
SCHEDULE A — NON-EXEMPT PREPARER CE REQUIREMENTS (2027 FILING SEASON)
| Course Category | Required Hours |
|---|---|
| Annual Federal Tax Refresher (AFTR) — includes comprehension test | 6 |
| Federal Tax Law Topics | 10 |
| Ethics | 2 |
| Total | 18 |
The 10 federal tax law hours can come from any IRS-approved subject area; the 2 ethics hours must come from a course approved for AFSP ethics credit. The AFTR is a single timed course with a built-in comprehension test.
§4 The AFTR Course: What to Expect
The AFTR is a 6-hour course offered by IRS-approved providers between June 1 and December 31 of the year before the filing season, so for 2027 your window closes December 31, 2026. It covers upcoming federal tax law changes and common preparer errors, and ends with a pass/fail test — see what the test looks like.
§5 Deadlines and the Record of Completion
December 31, 2026. All CE hours — including the AFTR for non-exempt preparers — must be completed and reported to the IRS by this date to earn the 2027 filing season Record of Completion.
Your IRS-approved provider reports completed hours directly to the IRS. Verify them on your IRS CE transcript, and keep your PTIN current — it’s the only state-level credential Louisiana asks for, and an expired one voids the Record of Completion.
§6 Louisiana’s 100-Return E-File Threshold
At 100 returns, Louisiana’s e-file threshold is far higher than the 10-return IRS threshold, so many small Louisiana practices won’t hit it, while high-volume offices will. Either way, it doesn’t change the federal CE hours. The AFSP Record of Completion adds a listing in the IRS’s public Tax Pro Directory and limited representation rights for returns you prepared. For the AFSP hours, see our companion page on AFSP requirements for Louisiana preparers, and browse the AFSP & AFTR guide hub.
§7 FAQs
Does Louisiana require its own tax preparer license?
No. Louisiana requires no separate state registration for paid preparers; a federal PTIN is sufficient. The voluntary IRS AFSP is the main continuing-education credential available.
Does Louisiana’s e-file mandate change my AFSP or AFTR hours?
No. It governs how you submit Louisiana returns if you prepare more than 100 a year. AFSP and AFTR requirements are federal and identical nationwide.
I’m CTEC- or OBTP-registered and also prepare Louisiana returns. Does that exemption carry over?
Yes. AFSP exempt status follows your credential, not the state where you prepare returns.
What happens if I miss the December 31 deadline?
You won’t receive a Record of Completion for that filing season; see what missing it costs you.
Related reading
Tax IQ Academy is an IRS and CTEC approved provider of continuing education for tax professionals, offering AFSP, AFTR, and EA exam prep courses covering federal tax law, ethics, and practice management.