The AFTR Course for Colorado Tax Preparers: 2027 Season Guide
- The AFTR (Annual Federal Tax Refresher) is a 6-hour IRS course that ends in a timed comprehension test.
- Non-exempt Colorado preparers take it as part of 18 total CE hours for the 2027 AFSP Record of Completion.
- The 2027-season AFTR is open only June 1 – December 31, 2026.
- Colorado has no preparer license or registration, and its income tax return starts from federal taxable income. The AFTR itself is identical nationwide.
§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 new tax law for the filing season, 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, complete the rest of your CE, and give the Circular 230 consent.
Colorado doesn’t license or register paid tax preparers. A federal PTIN is the only credential required to prepare returns for pay. For a non-credentialed preparer in Denver, Colorado Springs, Aurora, Fort Collins, Grand Junction, or anywhere else in the state, the Record of Completion is the most accessible credential a client can check independently. It lists you in the IRS’s public Directory of Federal Tax Return Preparers. It also gives you limited representation rights 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’re exempt if you passed the former RTRP test or passed SEE Part 1 within the past three years. Qualifying VITA/TCE volunteer or instructor service also counts, as does active registration with the Oregon, California (CTEC), or Maryland state preparer programs.
Colorado has no program on that list. Unless a federal route applies, 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 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 |
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 covers what the exam looks like.
§4 How the AFTR Fits the 18 Hours
The AFTR is 6 of your 18 hours. The other 12 are 10 hours of federal tax law topics and 2 hours of ethics. Hours in one category can’t be used for 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 exempt track, see AFSP requirements for Colorado preparers.
§5 The Colorado Context: Federal Accuracy Counts Twice
The AFTR’s content, length, test, and deadline are federal. None of them change in Colorado. What does matter is how closely Colorado’s own return is tied to the federal one. The Colorado individual income tax return (Form DR 0104), administered by the Colorado Department of Revenue’s Taxation Division, starts from federal taxable income. State additions and subtractions are then applied to that figure.
In practice, a federal mistake on filing status, dependents, deductions, or income reporting doesn’t stay on the federal return. It flows directly into the Colorado return and changes the state result too. That makes the AFTR’s review of federal filing-season changes and core individual topics especially useful for Colorado preparers. Getting federal taxable income right is the first step of getting the Colorado return right.
§6 Deadline and Record of Completion
December 31, 2026. To earn the 2027 Record of Completion, you must finish the AFTR, your other 12 CE hours, and your Circular 230 consent by this date. The consent is given in your online PTIN account. Your PTIN must also be renewed for 2027.
Check your CE record in your PTIN account after each course is reported, and renew your PTIN early instead of in the final week. Our PTIN renewal walkthrough covers the full year-end sequence.
§7 FAQs
Does Colorado require tax preparers to be licensed?
No. Colorado has no state licensing, registration, or CE program for paid tax preparers. Federally, you need a valid PTIN to prepare returns for pay, and the AFSP is voluntary.
Is the AFTR different for Colorado preparers?
No. The AFTR is federal, with the same content and test in every state.
Why does federal accuracy matter so much in Colorado?
The Colorado return (DR 0104) starts from federal taxable income, so errors in the federal return carry directly into the state calculation.
Can a Colorado preparer be AFSP-exempt?
Yes, but only through a federal route (recent SEE Part 1, the former RTRP test, or qualifying VITA/TCE service) or through active registration in the Oregon, California, or Maryland programs.
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.