AFTR Course for Maine Tax Preparers: What the 2027 Season Requires
- Non-exempt Maine 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 separate Maine preparer license, exam, or state CE requirement; a federal PTIN is the baseline credential.
- Maine Revenue Services has its own e-file participation rules for preparers (Rule 104), so confirm the current volume threshold directly with MRS.
- Exempt preparers (CTEC, Oregon OBTP, Maryland board registrants, recent SEE Part 1 passers) need only 15 hours and skip the AFTR.
§1 Does Maine License Tax Preparers?
Based on what we could find, no. Maine Revenue Services (MRS), the state’s tax agency, doesn’t appear to require a separate registration, exam, or continuing-education program for paid preparers beyond the federal PTIN. We’d recommend confirming current rules with MRS if you’re setting up a new practice, but for a non-credentialed Maine preparer, the continuing-education picture runs through the IRS.
Maine does have e-file participation rules for preparers under MRS Rule 104, which apply once a preparer’s volume of individual returns passes a set threshold. Secondary sources cite different figures over the years, so we’re not quoting one here; check the current rule on the MRS website. Either way, it’s a filing-method rule, not a competency credential.
§2 Exempt vs. Non-Exempt: Where Maine Preparers Land
Maine isn’t one of the three states — Oregon, California, and Maryland — whose credential holders qualify for the IRS’s AFSP exemption. Most non-credentialed Maine preparers are on the standard non-exempt track with 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 Maine 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 federal tax law hours can come from any IRS-approved subject area; the 2 ethics hours must come from a course approved for AFSP ethics credit. The AFTR is a single 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, and 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. Verify them on your IRS CE transcript, and keep your PTIN current — an expired one voids the Record of Completion.
§6 Maine E-Filing and the AFSP
Maine returns start from your federal figures, so accuracy on the federal side carries straight through to the state return. The e-file rules don’t change the federal CE hours. 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 Maine preparers, and browse the AFSP & AFTR guide hub.
§7 FAQs
Does Maine require its own tax preparer license?
We found no Maine preparer license, exam, or CE mandate. A federal PTIN is the baseline, and the voluntary IRS AFSP is the main continuing-education credential available.
Does Maine’s e-file rule change my AFSP or AFTR hours?
No. It governs how you submit Maine returns. AFSP and AFTR requirements are federal and identical nationwide.
I’m CTEC- or OBTP-registered and also prepare Maine 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.