AFTR Course for New Hampshire Tax Preparers: What to Complete Before the 2027 Season
- The AFTR (Annual Federal Tax Refresher) is a 6-hour IRS course that ends in a timed comprehension test.
- Non-exempt New Hampshire 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.
- New Hampshire’s Interest and Dividends Tax was repealed for tax periods beginning on or after January 1, 2025, and the state has no preparer license. The AFTR itself is identical nationwide.
§1 What the AFTR Is
The Annual Federal Tax Refresher (AFTR) is a 6-hour course whose content the IRS sets. It covers filing-season tax law changes, a general review of federal individual tax topics, and practice and procedure. To earn the Annual Filing Season Program (AFSP) Record of Completion, pass the AFTR test, complete the rest of your CE, and give the Circular 230 consent.
New Hampshire doesn’t license or register paid tax preparers. For a non-credentialed preparer in Manchester, Nashua, Concord, or anywhere else in the state, the Record of Completion is the clearest credential clients can check independently. It lists 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.
New Hampshire has no program on that list. 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 time 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 New Hampshire preparers.
§5 The New Hampshire Context: The Last Personal Tax Is Gone
The AFTR’s content, length, test, and deadline are federal and don’t change in New Hampshire. What has changed recently is the state’s tax structure. New Hampshire never taxed wages, but for decades it levied an Interest and Dividends Tax on residents whose investment income exceeded an annual exemption. Legislation signed in 2023 repealed that tax, effective January 1, 2025.
The New Hampshire Department of Revenue Administration has confirmed that no Interest and Dividends Tax is due for tax periods beginning on or after that date. Returns for 2024 and earlier years still had to be filed on the normal schedule. For individual clients going forward, there’s no New Hampshire personal tax return at all.
That makes New Hampshire an unusual case. It was never a flat “no income tax” state the way Texas or Florida are, but for 2025 onward it works like one for individuals. Your value to those clients rests entirely on federal expertise, which is exactly what the AFTR reviews. Business clients are another matter. The state’s Business Profits Tax and Business Enterprise Tax are still in place and fall outside the AFSP curriculum.
§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.
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 New Hampshire require tax preparers to be licensed?
No. New Hampshire has no state licensing or registration program for paid tax preparers. Federally, you need a valid PTIN to prepare returns for pay, and the AFSP is voluntary.
Is the AFTR different for New Hampshire preparers?
No. The AFTR is federal, with the same content and test in every state.
Does New Hampshire still have an interest and dividends tax?
Not for current years. It was repealed for tax periods beginning on or after January 1, 2025. Returns for 2024 and earlier were still due under the old rules.
Do New Hampshire clients file any state return?
Individuals generally don’t for 2025 onward. Businesses may still owe the Business Profits Tax or Business Enterprise Tax, which the Department of Revenue Administration administers.
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.