AFTR Course for Utah Tax Preparers: What the 2027 Season Requires
- Non-exempt Utah preparers need 18 hours of CE, including the 6-hour AFTR course, by December 31, 2026, to earn the 2027 Record of Completion.
- The Utah State Tax Commission says preparers who prepared over 100 returns in the prior calendar year must e-file their Utah individual returns, with exceptions for client opt-outs and undue hardship.
- Utah asks paid preparers to enter their name, address, and PTIN below the taxpayer’s signature on the return. We found no separate Utah preparer license or state CE requirement.
- Exempt preparers (CTEC, Oregon OBTP, Maryland board registrants, recent SEE Part 1 passers) need only 15 hours and skip the AFTR.
§1 What Utah Asks of Paid Preparers
Utah individual income tax returns (Form TC-40) are filed with the Utah State Tax Commission. The Commission’s instructions ask a paid preparer to enter their name, address, and PTIN in the section below the taxpayer’s signature, so a federal PTIN is the baseline for working on Utah returns.
The Commission also sets an e-file rule: a preparer, or preparers affiliated in the same establishment, who prepared over 100 returns in the prior calendar year must submit their Utah individual returns electronically. Taxpayers can choose not to file electronically, and a hardship exception exists for preparers. Software vendors describe the exact threshold slightly differently, so check the Commission’s current instructions if your count is close to the line.
That is a filing-method rule, not a competency credential. We found no Utah preparer license, exam, or state CE program, so for continuing education the IRS is what governs.
§2 Exempt vs. Non-Exempt: Where Utah Preparers Land
Utah isn’t one of the three states — Oregon, California, and Maryland — whose credential holders qualify for the IRS’s AFSP exemption. Most non-credentialed Utah 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 Utah 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. You can start with TIQA’s AFTR course.
§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, and Utah returns need that PTIN. See also what missing the deadline costs you.
§6 Why the Federal Credential Matters in Utah
The AFSP Record of Completion adds a listing in the IRS’s public Tax Pro Directory and limited representation rights for returns you prepared. Utah’s rules govern how you identify yourself and how you file, not how current your knowledge is, so the federal credential is the publicly checkable signal. For the AFSP hours, see our companion page on AFSP requirements for Utah preparers, and browse the AFSP & AFTR guide hub.
§7 FAQs
Does Utah require its own tax preparer license?
We found no Utah preparer license, exam, or CE mandate. Utah does ask preparers to put their PTIN on returns and has an e-file rule for high-volume preparers. A federal PTIN is the baseline, and the voluntary IRS AFSP is the main continuing-education credential.
Do AFSP and AFTR requirements differ in Utah?
No. They are federal and identical nationwide.
I’m CTEC- or OBTP-registered and also prepare Utah 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, and you lose the limited representation rights and directory listing until the following season.
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.