AFTR Comprehension Test: Questions, Passing Score and Time Limit
- The AFTR comprehension test has at least 100 multiple-choice questions.
- The passing score is 70%.
- You have three hours or less to finish the test.
- The AFTR course and test must be completed by December 31 to count.
§1 How many questions are on the AFTR comprehension test?
The AFTR comprehension test has a minimum of 100 multiple-choice questions, each with four possible answers and one correct answer. The test follows the 6-hour Annual Federal Tax Refresher course and is part of earning the credit. Only non-exempt preparers take it.
§2 What score do you need to pass the AFTR test?
You must answer at least 70% of the questions correctly. On a 100-question test, that means 70 correct answers. Meeting that threshold is what earns the 6 AFTR hours toward the 18-hour non-exempt AFSP total.
§3 How long do you have to take the AFTR test?
The test must be completed in three hours or less. Plan a quiet block of time, keep your course notes organized, and do not start the test when you are rushed. Providers handle the timer differently, so read your provider’s instructions before you begin.
§4 Can you retake the AFTR test if you fail?
IRS provider rules allow multiple attempts. A student must receive a different version of the test on every third attempt, and the size of the provider’s test bank limits how many attempts are possible. Check your provider’s specific policy before enrolling so there are no surprises.
§5 How to prepare
- Take the full 6-hour refresher course first; the test draws from it.
- Review the topics you found hardest while they are fresh.
- Finish the course and test before December 31. Credit is only given if both are completed by that date.
New to the course? Start with what the AFTR course is, see where the test fits in the 2027 AFSP requirements guide, and confirm timing in the deadline guide. When you are ready, enroll in the 2026 AFTR course or browse the AFSP & AFTR hub.
FAQ FAQs
Do exempt preparers take the AFTR test?
No. Exempt preparers take 3 hours of Federal Tax Law Updates instead of the 6-hour AFTR.
Does the AFTR test differ by state?
No. The AFTR is a federal IRS requirement and is the same in every state.
Do I need the test if I take the AFTR course?
Yes. For non-exempt preparers, the course and the comprehension test together earn the 6 AFTR hours.
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.