AFTR Course for North Dakota Tax Preparers: What the 2027 Season Requires
- Non-exempt North Dakota 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 North Dakota preparer license, exam, or state CE requirement; a federal PTIN is the baseline credential.
- North Dakota individual returns are filed with the Office of State Tax Commissioner, and we found no state e-file mandate for preparers.
- Exempt preparers (CTEC, Oregon OBTP, Maryland board registrants, recent SEE Part 1 passers) need only 15 hours and skip the AFTR.
§1 Does North Dakota License Tax Preparers?
Based on what we could find, no. North Dakota individual income tax returns are filed with the Office of State Tax Commissioner, and we found no state registration, exam, or continuing-education program for paid preparers. We also didn’t find an official page stating this outright, and the sources that do are third-party, so confirm with the Tax Commissioner’s office at tax.nd.gov when you set up a practice. Likewise, we found no state e-file mandate for individual return preparers. Preparers who are IRS-authorized e-file providers participate in the state’s e-file program through the federal system.
With no state-level competency credential, the continuing-education picture for a North Dakota preparer runs through the IRS.
§2 Exempt vs. Non-Exempt: Where North Dakota Preparers Land
North Dakota isn’t one of the three states — Oregon, California, and Maryland — whose credential holders qualify for the IRS’s AFSP exemption. Most non-credentialed North Dakota 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 North Dakota 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 North Dakota
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 North Dakota 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 North Dakota preparers, and browse the AFSP & AFTR guide hub.
§7 FAQs
Does North Dakota require its own tax preparer license?
We found no North Dakota 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 North Dakota?
No. They are federal and identical nationwide.
I’m CTEC- or OBTP-registered and also prepare North Dakota 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.