Do Ohio Tax Preparers Need the AFTR Course? The 2027 Season Answer
- The AFTR (Annual Federal Tax Refresher) is a 6-hour IRS course that ends in a timed comprehension test.
- Non-exempt Ohio 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.
- Ohio has no preparer license, but state law requires e-filing once a preparer files more than 11 original returns a year, with a per-return penalty for non-compliance. The AFTR itself is identical nationwide.
§1 What the AFTR Is
The Annual Federal Tax Refresher (AFTR) is a 6-hour course whose content is set by the IRS. It covers new tax law for the filing season, a general review of federal individual tax topics, and practice and procedure. To earn the Annual Filing Season Program (AFSP) Record of Completion, you pass the AFTR test, complete the rest of your CE, and give the Circular 230 consent.
Ohio doesn’t issue a license or permit to paid tax preparers. For a non-credentialed preparer in Columbus, Cleveland, Cincinnati, or anywhere else in the state, the Record of Completion is the most accessible credential a client can look up independently. It puts 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.
Ohio has no program on that list, because it has no preparer registration at all. 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 room 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 Ohio preparers.
§5 The Ohio Context: No License, an 11-Return E-File Rule
The AFTR’s content, length, test, and deadline are federal. None of them change in Ohio. What sets Ohio apart is a volume-based e-file mandate. Under Ohio Revised Code 5703.263, a paid preparer who files more than 11 original Ohio returns in a calendar year must file the rest electronically; the rule doesn’t apply if you prepared 10 or fewer returns the year before. The Ohio Department of Taxation enforces it on individual income tax returns along with several business tax types, and it can assess a $50 penalty for each return over the eleventh that isn’t filed electronically. Ohio has no license, exam, or state CE requirement for preparers, but this rule means that once a practice grows past a handful of clients, paper filing stops being a realistic option.
Ohio also has its own individual income tax (Form IT 1040), so nearly every individual client has a state return that starts from the same federal figures the AFTR reviews. A busy season built around volume, with an e-file mandate attached to it, is exactly the kind of practice where the AFSP’s verifiable credential and the federal accuracy review both pay off.
§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 Ohio require tax preparers to be licensed?
No. Ohio has no preparer license, permit, or exam. It does require preparers who file more than 11 original returns a year to e-file the rest, under Ohio Revised Code 5703.263.
Is the AFTR different for Ohio preparers?
No. The AFTR is federal, with the same content and test in every state.
Does Ohio have a CE requirement for tax preparers?
No. Ohio sets no state CE hours for preparers. The AFSP hours are voluntary and federal.
Can an Ohio preparer be AFSP-exempt?
Yes, but only through a federal route (recent SEE Part 1, the former RTRP test, or qualifying VITA/TCE service) or through active registration in the Oregon, California, or Maryland programs.
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.