AFTR Course in Kentucky: What Tax Preparers Need for the 2027 Season
- Non-exempt Kentucky preparers need 18 hours of CE, including the 6-hour AFTR course, by December 31, 2026, to earn the 2027 Record of Completion.
- We found no Kentucky preparer license or exam; the Kentucky Department of Revenue leaves competency credentials to the IRS.
- Kentucky does have an e-file mandate (103 KAR 1:160): preparers of more than 10 individual returns must e-file, with an opt-out waiver on Form 8948-K.
- Exempt preparers (CTEC, Oregon OBTP, Maryland board registrants, recent SEE Part 1 passers) need only 15 hours and skip the AFTR.
§1 Does Kentucky License Tax Preparers?
Not that we could find. The Kentucky Department of Revenue administers the state’s individual income tax (Form 740), but we found no state license, exam, or CE requirement for paid preparers. For a non-credentialed Kentucky preparer, the continuing-education picture runs through the IRS.
What Kentucky does regulate is how returns are filed. Under 103 KAR 1:160, effective for returns due on or after January 1, 2021, preparers who file more than 10 individual returns must submit them electronically, following the IRS threshold. A preparer who can’t comply can request a waiver using Form 8948-K, and penalties for non-compliance fall under KRS 131.990. That’s a filing-method rule, not a competency credential.
§2 Exempt vs. Non-Exempt: Where Kentucky Preparers Land
Kentucky isn’t one of the three states — Oregon, California, and Maryland — whose credential holders qualify for the IRS’s AFSP exemption. Most non-credentialed Kentucky preparers are on the standard non-exempt track and need the full 18-hour package including the AFTR. See our full exempt vs. non-exempt guide.
§3 The Hour-by-Hour Breakdown for Non-Exempt Preparers
Non-exempt Kentucky preparers need 18 CE hours from IRS-approved providers before the December 31 cutoff.
SCHEDULE A — NON-EXEMPT PREPARER CE REQUIREMENTS (2027 FILING SEASON)
| Course Category | Required Hours |
|---|---|
| Annual Federal Tax Refresher (AFTR) — includes comprehension test | 6 |
| Federal Tax Law Topics | 10 |
| Ethics | 2 |
| Total | 18 |
The 10 hours of federal tax law topics can come from any IRS-approved subject area, and the 2 ethics hours must come from a course approved for AFSP ethics credit. The AFTR itself is one timed course with a built-in comprehension test.
§4 The AFTR Course: What to Expect
The AFTR is a 6-hour course offered by IRS-approved providers between June 1 and December 31 of the year before the filing season, so for 2027 your window closes December 31, 2026. It covers upcoming federal tax law changes and common preparer errors, then ends with a pass/fail test — see what the test looks like.
§5 Deadlines and the Record of Completion
December 31, 2026. All CE hours — including the AFTR for non-exempt preparers — must be completed and reported to the IRS by this date to earn the 2027 filing season Record of Completion.
Your IRS-approved provider reports completed hours directly to the IRS. Check your IRS CE transcript, and make sure your PTIN is current, since an expired PTIN voids the credential.
§6 Kentucky’s E-File Rule and Why It Matters
Because Kentucky mandates e-filing for preparers above the 10-return threshold, most working Kentucky preparers are already inside the IRS e-file ecosystem, where federal accuracy and e-file eligibility go hand in hand. The AFSP Record of Completion adds a listing in the IRS’s public Tax Pro Directory and limited representation rights for returns you prepared. For the AFSP hours, see our companion page on AFSP requirements for Kentucky preparers, and browse the AFSP & AFTR guide hub.
§7 FAQs
Does Kentucky require its own tax preparer license?
We found no Kentucky license, exam, or CE requirement for paid preparers. The federal PTIN and the voluntary IRS AFSP are the main credentials available.
Does Kentucky’s e-file mandate change my AFSP or AFTR hours?
No. It governs how you submit Kentucky returns. AFSP and AFTR requirements are set federally and are identical nationwide.
I’m CTEC- or OBTP-registered and also prepare Kentucky returns. Does that exemption carry over?
Yes. AFSP exempt status follows your credential, not the state where you prepare returns.
What happens if I miss the December 31 deadline?
You won’t receive a Record of Completion for that filing season; see what missing it costs you.
Related reading
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.