AFTR Course for Nebraska Tax Preparers: What the 2027 Season Requires
- Non-exempt Nebraska preparers need 18 hours of CE, including the 6-hour AFTR course, by December 31, 2026, to earn the 2027 Record of Completion.
- Nebraska’s Department of Revenue requires preparers who filed 25 or more Nebraska individual returns in the prior year to e-file the returns they prepare the next year.
- We found no separate Nebraska preparer license or state CE requirement; a federal PTIN is the baseline credential.
- Exempt preparers (CTEC, Oregon OBTP, Maryland board registrants, recent SEE Part 1 passers) need only 15 hours and skip the AFTR.
§1 What Nebraska Asks of Paid Preparers
Nebraska individual income tax returns are filed with the Nebraska Department of Revenue. According to the Department’s e-file opt-out forms, a paid preparer who filed 25 or more Nebraska individual income tax returns in a given year must e-file all of the Nebraska individual returns they prepare the following year. A client may decline e-filing by signing a written opt-out record, which the preparer keeps for at least three years after the return’s due date and does not mail to the state. The same 25-return threshold appears on the Department’s fiduciary and corporation/partnership forms.
That is an e-file rule, not a competency credential. We found no Nebraska preparer license, exam, or state CE program, though we couldn’t locate Department guidance stating this outright, so confirm with the Department at revenue.nebraska.gov if you’re opening a new practice. For continuing education, the IRS is what governs.
§2 Exempt vs. Non-Exempt: Where Nebraska Preparers Land
Nebraska isn’t one of the three states — Oregon, California, and Maryland — whose credential holders qualify for the IRS’s AFSP exemption. Most non-credentialed Nebraska 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 Nebraska 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 Why the Federal Credential Matters in Nebraska
The AFSP Record of Completion adds a listing in the IRS’s public Tax Pro Directory and limited representation rights for returns you prepared. Nebraska’s e-file rule governs how you file; it says nothing about how current your knowledge is, so the federal credential is the publicly checkable signal. For the AFSP hours, see our companion page on AFSP requirements for Nebraska preparers, and browse the AFSP & AFTR guide hub.
§7 FAQs
Does Nebraska require its own tax preparer license?
We found no Nebraska preparer license, exam, or CE mandate. Nebraska does have an e-file requirement for preparers who filed 25 or more individual returns the prior year. A federal PTIN is the baseline, and the voluntary IRS AFSP is the main continuing-education credential.
Do AFSP and AFTR requirements differ in Nebraska?
No. They are federal and identical nationwide.
I’m CTEC- or OBTP-registered and also prepare Nebraska 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.