AFTR Course for Florida Tax Preparers: What You Need Before the 2027 Filing Season
- The AFTR (Annual Federal Tax Refresher) is a 6-hour IRS course ending in a timed comprehension test.
- Non-exempt Florida preparers need the AFTR as part of 18 total CE hours for the 2027 AFSP Record of Completion.
- The AFTR is only available June 1 – December 31, 2026 for the 2027 season.
- Florida has no personal income tax and no state preparer license — the AFTR is federal and identical in every state.
§1 Why the AFTR Matters for Florida Preparers
The Annual Federal Tax Refresher (AFTR) is a 6-hour course designed by the IRS to cover filing-season tax law updates, general federal tax review, and practice and procedure. Completing it (along with the other required CE hours and the Circular 230 consent) earns a non-credentialed preparer the Annual Filing Season Program (AFSP) Record of Completion, a voluntary IRS credential.
That credential matters more in Florida than a first glance might suggest. Florida does not license or register paid tax preparers at the state level, so there is no state credential a client can look up. The AFSP Record of Completion fills that gap: it puts your name in the IRS’s public Directory of Federal Tax Return Preparers and grants limited representation rights before the IRS for returns you prepared and signed. For a Florida preparer without an EA or CPA license, it is the most direct way to show clients you’ve met a federal competency standard.
§2 Do You Need the AFTR? Exempt vs. Non-Exempt
The IRS divides AFSP participants into two groups. Non-exempt preparers must take the AFTR and complete 18 hours total. Exempt preparers skip the AFTR and complete 15 hours. Exempt status comes from having passed a recognized competency test — for example, the former RTRP exam, SEE Part 1 within the past three years, qualifying VITA/TCE volunteer or instructor roles, or active registration with a state preparer program in Oregon, California (CTEC), or Maryland.
Because Florida has no state preparer program, there is no Florida registration that confers exemption. Unless you personally qualify through one of the federal routes above, you are on the non-exempt track and need the AFTR. Our exempt vs. non-exempt guide walks through each exemption category in detail.
§3 Course Format, Window, and the Comprehension Test
The AFTR is offered only through IRS-approved CE providers and only during a fixed window before each filing season. For the 2027 season, that window is June 1 through December 31, 2026. The course ends with a timed comprehension test; you must pass it to receive credit, and 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 |
Florida’s peak seasonal workload overlaps with busy months for many service businesses in the state, and a lot of preparers here work the season part-time. If that describes you, plan to finish the AFTR in October or November rather than December, when provider support queues are longest and a failed test attempt leaves the least room to recover.
§4 How the AFTR Fits the 18-Hour Requirement
The AFTR covers only 6 of the 18 hours non-exempt preparers need. The remaining 12 hours are split between federal tax law and ethics, and the categories can’t be swapped for one 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 a category-by-category breakdown of both tracks, see how many CE hours the AFSP requires by preparer type. Planning the AFSP side of the season in more depth? Our companion page on AFSP requirements for Florida preparers covers the full program.
§5 The Florida Context: What Changes and What Doesn’t
Nothing about the AFTR itself changes in Florida. The course content, length, test, and deadline are set by the IRS and are the same in all 50 states. The Florida Department of Revenue administers the state’s taxes, but Florida does not impose a personal income tax, so there is no Florida individual income tax return to prepare and no state CE mandate for preparers.
In practice, that means a Florida preparer’s individual-return work is almost entirely federal, and federal CE is the whole continuing-education picture. It also means clients who moved to Florida from a state that does have an income tax may still need a part-year or nonresident return filed in their former state — a reason to keep your general federal and multistate knowledge current, even though Florida itself asks nothing extra of you.
§6 Deadline and Record of Completion
December 31, 2026. The AFTR, the other 12 CE hours, and your Circular 230 consent (given through your online PTIN account) must all be complete by this date to receive the 2027 Record of Completion. Your PTIN must also be renewed for 2027.
After your provider reports your hours, check your CE record in your online PTIN account. Reporting delays and PTIN mismatches are among the most common reasons a preparer who did the work still misses the credential. Our PTIN renewal walkthrough covers the full year-end sequence.
§7 FAQs
Does Florida require tax preparers to be licensed?
Florida does not have a state licensing or registration program for paid tax preparers. Federally, anyone preparing returns for pay needs a valid PTIN. The AFSP is voluntary, but it’s the main credential available to non-credentialed preparers.
Is the AFTR different for Florida preparers because there’s no state income tax?
No. The AFTR is a federal course with identical content, length, and testing nationwide. Florida’s lack of a personal income tax affects your practice, not the course.
Can I take the AFTR in January for the 2027 season?
No. The 2027-season AFTR is only available June 1 through December 31, 2026, and all AFSP requirements must be complete by December 31.
What does the Record of Completion give me?
A listing in the IRS Directory of Federal Tax Return Preparers and 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.