AFTR vs. AFSP: What Is the Difference Between the Course and the Program?
Last reviewed: October 22, 2026 · By TAX IQ Academy
- The AFSP is the IRS program; the AFTR is one course inside it.
- The AFTR is 6 hours with a comprehension test.
- Non-exempt AFSP total is 18 hours; exempt is 15 hours.
- Exempt preparers skip the AFTR.
What is the difference between the AFTR and the AFSP?
The Annual Filing Season Program (AFSP) is the IRS voluntary program that leads to a Record of Completion. The Annual Federal Tax Refresher (AFTR) is a 6-hour course, with a comprehension test, that non-exempt preparers must complete as part of the AFSP. One is the program; the other is a required piece of it.
| AFSP | AFTR | |
|---|---|---|
| What it is | IRS program | 6-hour course and test |
| Hours | 18 (non-exempt) or 15 (exempt) | 6 |
| Result | Record of Completion | Counts toward the AFSP |
Do you need the AFTR to earn the Record of Completion?
Only if you are non-exempt. Non-exempt preparers need the 6-hour AFTR plus 10 hours of topics and 2 hours of ethics. Exempt preparers replace the AFTR with 3 hours of federal tax law updates. See the 18-hour breakdown.
Does taking the AFTR alone give you the Record of Completion?
No. The AFTR covers 6 of the 18 hours. You still need the other 12 hours, an active PTIN and consent to Circular 230 obligations. Read the Circular 230 consent guide.
What does the AFTR test involve?
The AFTR ends with a comprehension test; the passing score is 70%, and rules on attempts vary by provider. See the AFTR passing score and retakes and what the AFTR course is.
Who takes the AFTR and who is exempt?
Non-exempt preparers take it. Exempt preparers, such as those who passed a recognized competency test, do not. Check who qualifies as exempt.
Is the AFTR or AFSP different by state?
No. Both are federal IRS items and identical in every state.
Next step
Enroll in the 2026 Annual Federal Tax Refresher (AFTR) course, read what the AFSP is, or visit the AFSP & AFTR hub. Source: IRS AFSP.
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.