AFTR Course for Montana Tax Preparers: What the 2027 Season Requires
- Non-exempt Montana 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 Montana preparer license, exam, or state CE requirement; a federal PTIN is the baseline credential.
- Montana individual returns are filed with the Montana Department of Revenue, and the federal PTIN is what identifies you as a paid preparer.
- Exempt preparers (CTEC, Oregon OBTP, Maryland board registrants, recent SEE Part 1 passers) need only 15 hours and skip the AFTR.
§1 Does Montana License Tax Preparers?
Based on what we could find, no. The Montana Department of Revenue doesn’t appear to require a separate registration, exam, or continuing-education program for paid preparers beyond the federal PTIN. We couldn’t locate Department guidance spelling this out, so confirm with the Department at revenue.mt.gov if you’re setting up a new practice. For a non-credentialed Montana preparer, the continuing-education picture runs through the IRS.
Montana is a state with its own individual income tax, filed with the Department of Revenue. Because there’s no state-level competency credential to point to, clients in a smaller market often compare preparers on the one thing that is publicly checkable: whether they hold an IRS Record of Completion and appear in the Tax Pro Directory.
§2 Exempt vs. Non-Exempt: Where Montana Preparers Land
Montana isn’t one of the three states — Oregon, California, and Maryland — whose credential holders qualify for the IRS’s AFSP exemption. Most non-credentialed Montana 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 Montana 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 Why the Federal Credential Matters in Montana
The AFSP Record of Completion adds a listing in the IRS’s public Tax Pro Directory and limited representation rights for returns you prepared. With no Montana-specific credential to compete on, that federal listing is the clearest public signal of continuing education. For the AFSP hours, see our companion page on AFSP requirements for Montana preparers, and browse the AFSP & AFTR guide hub.
§7 FAQs
Does Montana require its own tax preparer license?
We found no Montana preparer license, exam, or CE mandate. A federal PTIN is the baseline, and the voluntary IRS AFSP is the main continuing-education credential available.
Do AFSP and AFTR requirements differ in Montana?
No. They are federal and identical nationwide.
I’m CTEC- or OBTP-registered and also prepare Montana 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.