Annual Federal Tax Refresher Course and Comprehension Test

The Annual Federal Tax Refresher (AFTR) course is a six-hour course accompanied by a timed, 100-question knowledge-based comprehension test.

Credentialed tax preparers, and those who have completed certain national or state tests are exempt from the AFTR course. To determine if you qualify for exempt status, please click here.

AFTR Course Information:

• The refresher course will be based on general filing season concepts, tax updates and typical trouble areas identified by the IRS, and it is divided into three domains.  For the course outline, please click here.

• An exam must be taken to earn credit for the AFTR course.  This exam is administered by the CE provider.  For Surgent’s AFTR course, full instructions are provided to the user at the time of order, and the exam is taken online at surgentcpe.com. The AFTR exam consists of 100 multiple-choice questions. A passing score on the AFTR exam is 70% or higher.

• The AFTR test must be completed in 3 hours or less and must be completed in one sitting.

• The test may be taken up to four times to obtain a passing score; however, no two exams are the same.

• Surgent will automatically report all AFTR course credit to the IRS.

• Reminder: EAs and CPAs cannot receive credit for the AFTR course.

• AFSP participants must consent to the Circular 230 duties and restrictions to receive the AFSP Record of Completion from the IRS.

Return to Annual Filing Season Program page