AFTR Course for Illinois 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 Illinois 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.
- Illinois has no preparer license or exam, but its State Tax Preparer Oversight Act requires your PTIN on every paid Illinois return. 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.
Illinois doesn’t issue a license or permit to paid tax preparers. For a non-credentialed preparer in Chicago, Springfield, Rockford, Peoria, or anywhere else in the state, the Record of Completion is the most accessible credential a client can look up independently. It puts 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.
Illinois has no program on that list, because it has no preparer registration at all. 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 Illinois preparers.
§5 The Illinois Context: No License, but Real Oversight
The AFTR’s content, length, test, and deadline are federal. None of them change in Illinois. What sets Illinois apart is how it polices preparers without licensing them. Under the State Tax Preparer Oversight Act (35 ILCS 35), paid preparers have had to enter their IRS-issued PTIN on every Illinois income tax return and refund claim they prepare, for tax years beginning on or after January 1, 2017. Preparers who work for a firm also list the firm’s name, FEIN, address, and phone number.
The Illinois Department of Revenue uses that PTIN data to spot fraudulent or erroneous returns. It can fine preparers who leave the PTIN off ($50 per offense, capped at $25,000 per year, unless there’s reasonable cause). After notice and a hearing, it can bar or suspend a preparer from filing returns with the Department for good cause, and it shares information on suspected or disciplined preparers with the IRS. Illinois has no exam or state CE mandate. Still, your PTIN is effectively your identity with both the IRS and Springfield, and a Record of Completion attached to it is worth having.
Illinois also has its own individual income tax (Form IL-1040), so nearly every individual client has a state return alongside the federal one. Federal accuracy flows straight into it, and the AFTR’s federal review supports that.
§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, and in Illinois that same PTIN goes on every state return you prepare.
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 Illinois require tax preparers to be licensed?
No. Illinois has no preparer license, permit, or exam. It does require paid preparers to put their PTIN on Illinois income tax returns, and the Illinois Department of Revenue can fine or bar preparers under the State Tax Preparer Oversight Act.
Is the AFTR different for Illinois preparers?
No. The AFTR is federal, with the same content and test in every state.
Does Illinois have a CE requirement for tax preparers?
No. Illinois sets no state CE hours for preparers. The AFSP hours are voluntary and federal.
Can an Illinois 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.