How Many Hours Is the AFTR Course? Time, Test and Deadline
- The AFTR course is 6 credit hours of federal tax law updates, with a comprehension test.
- Non-exempt preparers total 18 hours: 6 AFTR + 10 Topics + 2 Ethics.
- Exempt preparers skip the AFTR and complete 15 hours.
- Finish by December 31, 2026 for the 2027 season.
How many hours is the AFTR course?
The Annual Federal Tax Refresher course is 6 continuing education hours. It reviews the year’s federal tax law changes and ends with a comprehension test. It is one component of the 18 hours that non-exempt preparers need for the AFSP.
Does the test count toward the 6 hours?
The 6 hours are the AFTR credit itself, and passing the comprehension test is required to earn it. Reading the material and then testing are both part of finishing the course. See the AFTR passing score and retakes.
Can you finish the AFTR course in one day?
Often yes. Many online courses are self-paced, so you can complete the six hours in a single day or spread them across several sessions. Choose the pace that lets you retain the material rather than racing the clock.
Who has to take the AFTR course?
Non-exempt preparers who want the Record of Completion. Exempt preparers, such as certain credentialed professionals, replace it with 3 hours of Federal Tax Law Updates. Check who qualifies as exempt.
What else is needed besides the AFTR?
You also need 10 hours of Federal Tax Law Topics and 2 hours of Ethics. Details: the 10-hour Topics requirement and the 2-hour Ethics requirement.
When must the course be completed?
By December 31, 2026 for the 2027 filing season. Because the Record covers one season, you repeat the cycle every year; see annual renewal and the 2027 deadline.
Is the AFTR the same in every state?
Yes. It is a federal IRS program, so the hours and test are the same everywhere. Learn more in what the AFTR course is.
Next step: enroll in the 2026 Annual Federal Tax Refresher (AFTR) course or visit the AFSP & AFTR hub.
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.