AFTR Course for Connecticut Tax Preparers: Why the State Permit Makes It Count
- The AFTR (Annual Federal Tax Refresher) is a 6-hour IRS course that ends in a timed comprehension test.
- Non-exempt Connecticut 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.
- Since January 1, 2022, Connecticut DRS has required an AFSP Record of Completion to obtain or renew a paid preparer permit. For most permit holders, the AFSP isn’t optional.
§1 What the AFTR Is
The Annual Federal Tax Refresher (AFTR) is a 6-hour course whose content the IRS sets. It covers filing-season tax law changes, a general review of federal individual tax topics, and practice and procedure. To earn the Annual Filing Season Program (AFSP) Record of Completion, pass the AFTR test, complete the rest of your CE, and give the Circular 230 consent.
In most states, that Record of Completion is a voluntary credential that helps you stand out. Connecticut is different. There, it’s a prerequisite for the state permit that many paid preparers must hold.
§2 Connecticut’s Permit Rule and Why It Changes the Math
Connecticut has a personal income tax, administered by the Connecticut Department of Revenue Services (DRS). Since January 1, 2019, DRS has required a permit for anyone who prepares more than ten federal or Connecticut individual income tax returns for a fee, and for facilitators of refund anticipation loans or checks. Permits are applied for through the state’s eLicense portal and are valid for two years.
DRS guidance adds a requirement that makes the AFTR directly relevant: since January 1, 2022, non-exempt preparers must hold an IRS AFSP Record of Completion to apply for or renew a permit. Preparing returns without a required permit carries a civil penalty that DRS lists at $100 per day.
Some preparers don’t need the permit at all. The DRS exemption list includes actively licensed accountants, attorneys (and people working under an attorney’s supervision), enrolled agents, government employees acting in their official duties, employees of those exempt professionals, individuals preparing returns only for their own employer’s business, fiduciaries acting for an estate, and IRS-qualified volunteers such as VITA and TCE preparers.
If you’re a non-credentialed Connecticut preparer above the ten-return threshold, the AFSP is effectively required for you. For non-exempt AFSP participants, that means the AFTR.
§3 Do You Need the AFTR? Exempt vs. Non-Exempt
Don’t confuse DRS permit exemption with AFSP exemption. They’re separate lists.
Under the AFSP, non-exempt participants complete 18 hours including the AFTR. Exempt participants complete 15 hours and skip it. You’re AFSP-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.
A Connecticut DRS permit isn’t on the IRS list, so holding one doesn’t make you AFSP-exempt. Most Connecticut permit holders are non-exempt AFSP participants, and the AFTR is part of their year. Try our 2-minute exemption check, or read the full exempt vs. non-exempt guide.
§4 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 |
For a Connecticut preparer whose permit renewal depends on the Record of Completion, a late or failed AFTR creates a state licensing problem on top of a federal credential problem. Aim to finish by October or November so you have room for a retake and for provider reporting. Our inside-the-AFTR-test guide covers what the exam looks like, and how fast your CE provider should report explains how to confirm the IRS actually received your hours.
§5 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 |
These hours are federal and identical in every state. Connecticut doesn’t add its own separate CE hour requirement for permit holders. The state ties the permit to the federal Record of Completion instead. For the complete program, including the exempt track, see AFSP requirements for Connecticut preparers.
§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. If your DRS permit comes up for renewal in 2027, this is the Record of Completion you’ll need.
Match your AFSP year to your permit cycle. DRS emails permit holders about 30 days before a permit expires. If you’ve let the AFSP lapse, you can’t earn a Record of Completion mid-year to catch up, because the AFTR window and the AFSP deadline are fixed. Our PTIN renewal walkthrough covers the federal year-end sequence.
§7 FAQs
Do Connecticut tax preparers need a state permit?
Yes, if you prepare more than ten federal or Connecticut individual income tax returns for a fee and don’t fall into an exempt category such as CPA, attorney, enrolled agent, or IRS-qualified volunteer. The permit is issued by the Department of Revenue Services.
Is the AFSP really required in Connecticut?
Federally, the AFSP is voluntary. But since 2022, Connecticut DRS has required non-exempt preparers to hold an AFSP Record of Completion to obtain or renew a permit, so for most permit holders it’s effectively required.
Does my Connecticut permit make me AFSP-exempt?
No. Only the Oregon, California (CTEC), and Maryland state programs appear on the IRS’s exempt list. Connecticut permit holders qualify for exempt status only through a federal route such as recent SEE Part 1 or qualifying VITA/TCE service.
Is the AFTR different for Connecticut preparers?
No. The AFTR is federal, with the same content, test, and deadline in every state.
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.