AFTR Course for Alaska Tax Preparers: What the 2027 Filing Season Requires
- The AFTR (Annual Federal Tax Refresher) is a 6-hour IRS course that ends in a timed comprehension test.
- Non-exempt Alaska preparers take the AFTR as part of 18 total CE hours for the 2027 AFSP Record of Completion.
- The 2027-season AFTR is available only from June 1 to December 31, 2026.
- Alaska has no individual income tax and no preparer registration, but the Permanent Fund Dividend is taxable on the federal return.
§1 What the AFTR Is
The Annual Federal Tax Refresher (AFTR) is a 6-hour course whose content is set by the IRS. It covers filing-season tax law updates, a general review of federal individual tax topics, and practice and procedure. To earn the Annual Filing Season Program (AFSP) Record of Completion, you pass the AFTR test, finish the rest of your continuing education, and sign the Circular 230 consent. The IRS then issues the record.
Alaska has no license or registration for paid tax preparers. For a non-credentialed preparer in Anchorage, Fairbanks, Juneau, or a smaller community, the Record of Completion is the most straightforward way to show clients a verifiable federal standard. It puts you in the IRS’s public Directory of Federal Tax Return Preparers. It also gives you limited representation rights before the IRS for returns you prepared and signed.
§2 Do You Need It? Exempt vs. Non-Exempt
Only non-exempt AFSP participants take the AFTR, as part of 18 hours. Exempt participants complete 15 hours and skip it. You count as exempt if you’ve passed a recognized competency test. The routes are the former RTRP test, SEE Part 1 within the past three years, qualifying VITA/TCE volunteer or instructor service, or active registration in the Oregon, California (CTEC), or Maryland state preparer programs.
Alaska doesn’t run a program on that list. Unless one of the federal routes applies to you, you’re non-exempt and the AFTR is part of your requirement. Try our 2-minute exemption check, or read the full exempt vs. non-exempt guide.
§3 Course Format, Window, and Test
The AFTR is offered only by IRS-approved CE providers, and only during a fixed window before the filing season. It ends with a timed comprehension test that you must pass for credit. Your provider then reports the completion to the IRS under your PTIN.
AFTR COURSE AT A GLANCE
| Element | Detail |
|---|---|
| Course length | 6 hours |
| Available window | Jun 1 – Dec 31, 2026 |
| Test format | Timed, open-book |
| Required for | Non-exempt preparers |
The course is taken online, which helps in a state where many preparers work far from a classroom. Aim to finish by October or November. That leaves room for a retake or a slow provider report before December 31. Our inside-the-AFTR-test guide explains what the exam looks like.
§4 How the AFTR Fits the 18 Hours
The AFTR counts for 6 of your 18 hours. The other 12 are 10 hours of federal tax law and 2 hours of ethics. Hours can’t be moved from one category to another.
NON-EXEMPT AFSP REQUIREMENT — 18 HOURS
| Course Category | Required Hours |
|---|---|
| AFTR course + comprehension test | 6 |
| Federal Tax Law Topics | 10 |
| Ethics | 2 |
| Total | 18 |
For the complete program, including the 15-hour exempt track, see AFSP requirements for Alaska preparers.
§5 The Alaska Context: No State Return, One Big Federal Item
The AFTR’s content, length, test, and deadline are the same in every state. Alaska’s tax structure is unusual, though. The state has no individual income tax, and the Alaska Department of Revenue doesn’t require a personal state income tax return. For individual clients, your work is almost entirely federal.
Alaska has one federal item that almost no other state’s preparers see every season: the Permanent Fund Dividend. Alaska doesn’t tax the PFD, but the IRS treats it as taxable income on the federal return. It is typically reported on Form 1099-MISC and carried to Schedule 1 as other income. Dividends paid for children are a classic source of questions about dependents’ income and the kiddie tax. Getting the PFD right is a small but constant test of federal accuracy. Alaska preparers also see plenty of seasonal and self-employment income, including fishing, tourism, and resource work. The AFTR’s broad federal review supports exactly that kind of client base.
§6 Deadline and Record of Completion
December 31, 2026. The AFTR, your other 12 CE hours, and your Circular 230 consent (given in your online PTIN account) must all be complete by this date to earn the 2027 Record of Completion. Your PTIN must also be renewed for 2027.
Check your CE record in your PTIN account after each course is reported. Renew your PTIN early instead of in the final week. Our PTIN renewal walkthrough covers the full year-end sequence.
§7 FAQs
Does Alaska require tax preparers to be licensed?
No. Alaska has no state licensing or registration program for paid tax preparers. Federally, you need a valid PTIN to prepare returns for pay. The AFSP is voluntary.
Is the AFTR different for Alaska preparers?
No. The AFTR is a federal course with the same content and test in every state.
Is the Permanent Fund Dividend taxable?
Not by Alaska, which has no individual income tax. The PFD is taxable income on the federal return, so it must be reported for each recipient, including children.
What does the Record of Completion give me?
A listing in the IRS Directory of Federal Tax Return Preparers, plus limited representation rights before the IRS for returns you prepared and signed during the covered period.
Ready to get started? Enroll in Tax IQ Academy’s 2026 AFTR course, or browse the full AFSP & AFTR resource 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.