AFTR Course for Tax Preparers in New York: What the 2027 Season Requires
- The AFTR course is 6 hours, timed, and required for non-exempt New York preparers.
- Non-exempt New York preparers need 18 total hours of federal CE to earn the 2027 AFSP Record of Completion.
- AFTR is only offered June 1 through December 31, 2026.
- New York separately requires its own state-registered tax preparers to complete 4 hours of state CE annually — a distinct requirement from the federal AFSP.
- What Is the AFTR Course, and Why New York Preparers Need It
- Who Must Take It: Exempt vs. Non-Exempt
- The 6-Hour AFTR Course: Format, Window, and Passing Score
- Where AFTR Fits in the Full 18-Hour AFSP Requirement
- AFTR Is Federal — New York’s Own CE Rules Are Separate
- Deadlines and the Record of Completion
- FAQs
§1 What Is the AFTR Course, and Why New York Preparers Need It
The Annual Federal Tax Refresher (AFTR) is a 6-hour IRS course covering the coming season’s federal tax law changes, filing rules, and common preparer errors. It anchors the IRS Annual Filing Season Program (AFSP), the voluntary credential that earns non-credentialed preparers limited representation rights before the IRS and a spot in the public Tax Pro Directory.
New York adds a layer most states don’t have: the state itself separately regulates paid tax preparers through the New York State Department of Taxation and Finance, which runs its own registration and continuing education system for non-credentialed preparers. The AFTR and the AFSP sit entirely outside that state system — they’re federal, administered by the IRS, and required (or not) based on IRS rules alone.
§2 Who Must Take It: Exempt vs. Non-Exempt
Non-exempt preparers — PTIN holders without a recognized competency credential — must complete the AFTR as part of an 18-hour CE package. Exempt preparers, including those who passed the old RTRP test, hold active registration with Oregon, California (CTEC), or Maryland’s state programs, passed SEE Part 1 within three years, or serve as qualifying VITA/TCE volunteers, skip the AFTR and complete 15 hours instead.
New York’s own state preparer registration is not on the IRS’s exemption list — unlike CTEC in California or Oregon’s board — so being registered with New York State does not exempt a preparer from the AFTR. Most non-credentialed New York preparers fall into the standard non-exempt, AFTR-required track.
§3 The 6-Hour AFTR Course: Format, Window, and Passing Score
The AFTR is available only June 1 through December 31 of the year before the filing season, offered exclusively through IRS-approved CE providers, taken as one continuous 6-hour course, and completed with a timed comprehension test.
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 |
§4 Where AFTR Fits in the Full 18-Hour AFSP Requirement
NON-EXEMPT AFSP REQUIREMENT — 18 HOURS
| Course Category | Required Hours |
|---|---|
| AFTR course + comprehension test | 6 |
| Federal Tax Law Topics | 10 |
| Ethics | 2 |
| Total | 18 |
See our complete AFSP hours guide for the exempt-track breakdown as well.
§5 AFTR Is Federal — New York’s Own CE Rules Are Separate
New York requires its own registered tax preparers (those who aren’t attorneys, CPAs, EAs, or otherwise exempt) to complete continuing education through the state’s Tax Preparer Registration Program, administered by the Department of Taxation and Finance — a requirement that exists independently of, and in addition to, the AFSP. Completing the AFTR and the AFSP satisfies IRS requirements only; it does not substitute for New York’s own state registration or CE obligations, and vice versa. Preparers working in New York generally need to track both calendars separately.
§6 Deadlines and the Record of Completion
December 31, 2026. The AFTR and the remaining 12 hours of federal CE, plus your Circular 230 consent through your PTIN account, must be complete by this date for the 2027 AFSP Record of Completion.
Confirm your AFTR provider reported your hours correctly in your IRS CE transcript via your Tax Pro Account. See our PTIN renewal guide for the full federal renewal sequence.
§7 FAQs
Does New York State registration exempt me from the AFTR?
No. Unlike California, Oregon, or Maryland, New York’s state tax preparer registration is not on the IRS’s list of AFSP exemption categories. New York-registered preparers still need the AFTR unless they qualify through a separate federal exemption (RTRP, SEE Part 1, VITA/TCE).
If I complete New York’s state CE, do those hours count toward the AFTR or AFSP?
No. New York state CE and federal AFSP/AFTR CE are tracked and reported through completely separate systems. Hours from a New York state-approved course don’t automatically transfer to your IRS CE record unless the provider is also IRS-approved and specifically tags the course for AFSP credit.
When can I take the AFTR for the 2027 season?
Between June 1 and December 31, 2026, through any IRS-approved CE provider.
What happens if a non-exempt New York preparer skips the AFTR?
No AFSP Record of Completion for that filing season — meaning no IRS Tax Pro Directory listing and no limited representation rights, regardless of New York state registration status. See our full AFSP requirements guide.
Ready to complete your AFTR course? Enroll in the 2026 AFTR course, or browse the 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.