AFTR Course for Mississippi Tax Preparers: What the 2027 Season Requires
- Non-exempt Mississippi preparers need 18 hours of CE, including the 6-hour AFTR course, by December 31, 2026, to earn the 2027 Record of Completion.
- We found no separate Mississippi preparer license, exam, or state CE requirement; a federal PTIN is the baseline credential.
- The Mississippi Department of Revenue’s e-file program follows IRS rules, and participants must first be accepted into the federal e-file program.
- Exempt preparers (CTEC, Oregon OBTP, Maryland board registrants, recent SEE Part 1 passers) need only 15 hours and skip the AFTR.
§1 Does Mississippi License Tax Preparers?
Based on what we could find, no. The Mississippi Department of Revenue (DOR) doesn’t appear to require a separate registration, exam, or continuing-education program for paid preparers. What the DOR does say is that the IRS’s rules for preparers, transmitters, and originators apply to its e-file program, and that a preparer must be accepted into the federal e-file program before participating in the state program. In practice, that makes IRS standing the gatekeeper for Mississippi e-filing.
That’s a useful framing for the AFSP: the federal credential is the one that travels with you. A Mississippi preparer who not accepted for IRS e-file can’t transmit a client’s state return electronically, so keeping your federal standing clean — PTIN current, EFIN active, CE complete — matters on both sides of the filing.
§2 Exempt vs. Non-Exempt: Where Mississippi Preparers Land
Mississippi isn’t one of the three states — Oregon, California, and Maryland — whose credential holders qualify for the IRS’s AFSP exemption. Most non-credentialed Mississippi 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 Mississippi 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 — an expired one voids the Record of Completion.
§6 Mississippi E-File and the AFSP
The DOR’s reliance on federal e-file acceptance doesn’t change the CE hours, and the AFSP isn’t a state requirement. It does add 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 Mississippi preparers, and browse the AFSP & AFTR guide hub.
§7 FAQs
Does Mississippi require its own tax preparer license?
We found no Mississippi preparer license, exam, or CE mandate. A federal PTIN is the baseline, and the voluntary IRS AFSP is the main continuing-education credential available.
Do I need IRS e-file approval to e-file Mississippi returns?
According to the Mississippi DOR, participants in its e-file program must be accepted into the federal program. This is separate from AFSP and AFTR requirements.
I’m CTEC- or OBTP-registered and also prepare Mississippi 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.