AFTR Test Passing Score and Retakes: What the IRS Requires
- The AFTR comprehension test requires at least 70% correct to pass.
- Retakes are allowed, but the number of attempts depends on the provider’s test bank, so check your course syllabus.
- The AFTR course and test must be finished by December 31 (midnight local time) to count for the filing season.
- The AFTR is 6 hours and is required for non-exempt preparers only.
What is the passing score on the AFTR test?
You must answer at least 70% of the questions correctly to pass the AFTR course comprehension test. The IRS sets this minimum for every approved provider, so it is the same no matter which company you take the course from. A lower score means the course hours do not count yet and you need to retake the test.
Can you retake the AFTR test if you fail?
Yes. The IRS permits multiple attempts, but it does not promise unlimited attempts. Providers draw from a bank of test questions, and the size of that bank limits how many times you can test. IRS guidance also requires that every third attempt be a noticeably different version of the test. Because limits vary, read your provider’s syllabus before you start so a failed first try does not surprise you.
When must the AFTR test be finished?
The AFTR course and its comprehension test must be successfully completed by December 31, with the deadline running to midnight in your local time. For the 2027 filing season that date is December 31, 2026. Waiting until the last week leaves little room for a retake, so finish early.
Who has to take the AFTR course?
Only non-exempt preparers take it. Non-exempt means 6 hours of AFTR plus 10 hours of federal tax law topics and 2 hours of ethics, for 18 hours in total. Exempt preparers skip the AFTR and complete 3 hours of federal tax law updates, 10 topics and 2 ethics, for 15 hours. See the full breakdown in our exempt vs. non-exempt requirements guide.
How to prepare so you pass the first time
Work through the full 6 hours instead of skimming. Take notes on the filing-season updates, because the test covers the material in the course. Keep your ethics and topics hours separate, since the AFTR cannot be split across shorter courses and extra hours in one category do not replace another.
Ready to start? Enroll in the 2026 Annual Federal Tax Refresher (AFTR) course, read what the AFTR course is, or return to the AFSP & AFTR hub. Also see the AFSP deadline for the 2027 season.
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.