Do SEE Part 1 Passers Skip the AFTR? AFSP Exemption Explained
Last reviewed: October 23, 2026 · By TAX IQ Academy
- Passing Special Enrollment Examination (SEE) Part 1 recently can exempt you from the 6-hour AFTR.
- Exempt preparers still complete 15 hours: 3 Updates + 10 Topics + 2 Ethics.
- Check the recency window in the current IRS chart; sources differ.
Does passing SEE Part 1 exempt you from the AFTR course?
Yes, in the IRS Annual Filing Season Program (AFSP), tax practitioners who recently passed Part 1 of the Special Enrollment Examination are exempt from the 6-hour AFTR course and its test. The IRS FAQ lists the window as the past three years; some providers describe two. Confirm the current window with the IRS.
What else exempts a preparer from the AFTR?
The IRS FAQ also names preparers who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013. Credentialed professionals (attorneys, CPAs, enrolled agents) are outside the program’s main audience. See whether CPAs, EAs and attorneys need the AFSP.
How many hours do exempt preparers still need?
Exempt preparers still complete 15 hours from an IRS-approved CE provider: 3 hours of Federal Tax Law Updates, 10 hours of Federal Tax Law Topics and 2 hours of Ethics. Hours must be finished by December 31 and reported to the PTIN account.
| Path | Hours | AFTR test |
|---|---|---|
| Exempt (e.g., recent SEE Part 1 passer) | 15 | No |
| Non-exempt | 18 | Yes |
The AFSP is a federal program and identical in every state.
Next step
See who qualifies as an exempt preparer, the AFSP vs. Enrolled Agent comparison, or the state hub. Not exempt? Enroll in the 2026 Annual Federal Tax Refresher (AFTR). More in the AFSP & AFTR hub. Source: IRS AFSP FAQ.
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.