AFSP Non-Exempt Preparers: The 18-Hour Breakdown (6 + 10 + 2)
- Non-exempt AFSP total: 18 hours.
- Split: 6 AFTR + 10 Federal Tax Law Topics + 2 Ethics.
- The AFTR ends with a comprehension test (70% to pass).
- Finish by December 31, 2026 for the 2027 season.
How many hours does a non-exempt tax preparer need for the AFSP?
A non-exempt preparer needs 18 continuing education hours to earn the AFSP Record of Completion. Those hours break into a 6-hour Annual Federal Tax Refresher (AFTR) course, 10 hours of Federal Tax Law Topics and 2 hours of Ethics. All hours must come from an IRS-approved continuing education provider.
What counts as a non-exempt preparer?
A non-exempt preparer is anyone taking part in the AFSP who does not hold a qualifying credential. Attorneys, CPAs, enrolled agents and certain other credentialed professionals are exempt and follow a shorter 15-hour path. See who qualifies as exempt to check where you fall.
What is in the 6-hour AFTR portion?
The AFTR covers filing season issues and recent federal tax law updates, and it finishes with a knowledge-based comprehension test given by the provider. The passing score is 70%. Details on attempts and timing are in our guide to the AFTR passing score and retakes.
What are the 10 hours of Federal Tax Law Topics?
These are 10 hours of other federal tax law subjects, chosen from approved provider courses. They are separate from the AFTR, so the six refresher hours cannot be counted twice. Read more in the 10-hour Topics requirement.
What do the 2 Ethics hours cover?
The two hours cover professional ethics for return preparers. Ethics hours stand on their own and do not substitute for the Topics hours. See the 2-hour Ethics requirement.
Do you need anything besides the 18 hours?
Yes. You need a current PTIN and you must consent to follow the practice rules in Circular 230 Subpart B and section 10.51. Learn how renewal ties in at PTIN and the Record of Completion.
Is the 18-hour rule different by state?
No. The AFSP is a federal IRS program, so the hour requirements are identical in every state. Your state may have its own separate preparer rules, so check those on your own, but they do not change the AFSP hours.
A simple plan for finishing all 18 hours
Start with the 6-hour AFTR so the test is behind you, then add the 10 Topics hours and the 2 Ethics hours. Because the Record covers only one season, plan to repeat the cycle each year; see annual renewal and the 2027 deadline.
Next step: enroll in the 2026 Annual Federal Tax Refresher (AFTR) course or visit the AFSP & AFTR hub.
Related: exempt preparers take 3 hours of Federal Tax Law Updates instead of the AFTR.
Related reading: does the AFSP cost money? IRS fee vs. provider fees.
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.