AFTR Course for Rhode Island Tax Preparers: What the 2027 Season Requires
- Non-exempt Rhode Island preparers need 18 hours of CE, including the 6-hour AFTR course, by December 31, 2026, to earn the 2027 Record of Completion.
- Under R.I. Gen. Laws § 44-1-31.1, the Tax Administrator may require preparers of more than 100 Rhode Island returns in the prior year to e-file them.
- We found no separate Rhode Island 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 Rhode Island Asks of Paid Preparers
Rhode Island personal income tax returns are filed with the Rhode Island Division of Taxation. R.I. Gen. Laws § 44-1-31.1 authorizes the Tax Administrator to require paid preparers who prepared more than 100 Rhode Island returns in the prior year to file their clients’ returns electronically. The statute covers personal and corporate income tax returns and other return types. The Administrator may excuse a particular return when the client asks that it not be e-filed, and regulations allow a one-year hardship waiver. A preparer who ignores the mandate, or causes returns to be filed falsely or improperly, can be barred from preparing Rhode Island returns after a show-cause hearing.
That is an e-file rule, not a competency credential. We found no separate Rhode Island preparer license, exam, or state CE program, so confirm with the Division of Taxation if you’re opening a new practice. For continuing education, the IRS is what governs.
§2 Exempt vs. Non-Exempt: Where Rhode Island Preparers Land
Rhode Island isn’t one of the three states — Oregon, California, and Maryland — whose credential holders qualify for the IRS’s AFSP exemption. Most non-credentialed Rhode Island 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 Rhode Island 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. You can start with TIQA’s AFTR course.
§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. See also what missing the deadline costs you.
§6 Why the Federal Credential Matters in Rhode Island
The AFSP Record of Completion adds a listing in the IRS’s public Tax Pro Directory and limited representation rights for returns you prepared. Rhode Island’s e-file rule governs how you file, not 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 Rhode Island preparers, and browse the AFSP & AFTR guide hub.
§7 FAQs
Does Rhode Island require its own tax preparer license?
We found no Rhode Island preparer license, exam, or CE mandate. Rhode Island does have an e-file mandate that can apply to preparers of more than 100 returns. A federal PTIN is the baseline, and the voluntary IRS AFSP is the main continuing-education credential.
Do AFSP and AFTR requirements differ in Rhode Island?
No. They are federal and identical nationwide.
I’m CTEC- or OBTP-registered and also prepare Rhode Island 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, and you lose the limited representation rights and directory listing until the following season.
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.