who are except to take aftr course

EAs, CPAs, and few others are exempt from the 6-Hour AFTR course. An exempt preparer needs 15 hours of continuing education to earn a Record of Completion. All other preparers need to complete 18 hours (and pass the 6-Hour AFTR course).

Full Answer

Do I need to take an AFTR course each year?

Yes, unless you qualify for an exemption, you will need to pass the AFTR each year and complete 2 hours of ethics and 10 hours of other tax law courses to qualify for your Annual Filing Season—Record of Completion. Where can I learn more about the AFTR course and if I am an exempt preparer?

Who is exempt from the AFTR course and test?

Those who passed the RTRP test will be exempt from the AFTR course as long as the program is in place. 3. What is the deadline for completing the AFTR course and test? (posted 2/4/21)

Can I break up the AFTR course into different parts?

You may break up the six-hour AFTR course into various parts that don’t have to be delivered all at one time. However, the comprehension test must be given after ALL parts of the AFTR course are completed and it must be limited to a maximum of three continuous hours for the 100 test questions.

What links are included in the AFTR course packet?

If you’re participating as an Annual Federal Tax Refresher (AFTR) course provider, this packet includes links to the following: 1. Updated AFTR Course Outline 2.

Who is required to take the aftr?

non-exempt tax return preparersThe AFTR course is required for non-exempt tax return preparers who wish to participate in the Annual Filing Season Program. Along with the AFTR, non-exempt preparers must complete 2 hours of Ethics and 10 hours of Federal Tax Law courses to earn the AFSP Record of Completion.

Who is exempt from taking the aftr exam?

Some unenrolled preparers are exempt from the AFTR course requirement because of their completion of other recognized state or national competency tests. These exempt groups are still required to meet other program requirements, including 15 CE credits (10 Federal Tax Law, 3 Federal Tax Law Updates, and 2 Ethics).

What is an aftr course?

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.

What is exempt preparer?

Exempt preparers are California certified public accountants (CPAs), enrolled agents (EAs), and attorneys who are members of the State Bar of California. As of January 1, 2005, the California Franchise Tax Board (FTB) has the authority to identify and penalize unregistered tax preparers.

What is AFSP designation?

AFSP - Record of Completion. Annual Filing Season Program - Record of Completion. This voluntary program recognizes the efforts of return preparers who are generally not attorneys, certified public accountants, or enrolled agents.

Can an employee claim exempt on their W 4?

Exemption From Withholding If an employee qualifies, he or she can also use Form W-4 to tell you not to deduct any federal income tax from his or her wages. To qualify for this exempt status, the employee must have had no tax liability for the previous year and must expect to have no tax liability for the current year.

What is aftr 2d?

American Federal Tax Reports, 2nd=A.F.T.R.2d (RIA)

How many questions is the AFSP test?

Format & Structure of the AFSP The AFTR test includes 100 multiple-choice questions with four potential answers. However, you must select the best answer. But the providers generously allow a maximum of 3 hours to complete the exam.

Does Fast Forward Academy have an app?

Currently, Fast Forward Academy doesn't offer any kind of app for their educational courses and study materials. However, their prep course has been designed for easy access and use on a variety of smartphones and tablets.

Who needs a PTIN?

The PTIN regulations require all tax return preparers who are compensated for preparing, or assisting in the preparation of, all or substantially all of a tax return or claim for refund of tax to register and obtain a PTIN.

Who is required to register with CTEC?

CTEC registration guidelinesIf you:And you:Does the state of California require CTEC registration?Are a nonexempt tax preparerTake income tax data from a client and enter it into a computer and/or prepare the income tax returnYes8 more rows

What do you call a tax person?

Accountants that specialize in the laws, rules, and regulations for the preparation and calculation of federal, state, and local taxes are typically known as tax accountants. Tax accountants provide a range of tax-related services to both individuals and businesses, which can include preparing and filing tax returns.

Who is exempt from taking the AFTR course?

Some unenrolled preparers are exempt from the AFTR course requirement because of their completion of other recognized state or national competency tests. These exempt groups are still required to meet other program requirements, including 15 CE credits (10 Federal Tax Law, 3 Federal Tax Law Updates, and 2 Ethics).

You Still Need To Complete 15 Hours Of Continuing Education

We put together this course specifically for those that are exempt from the AFTR and is brand new for 2020. This course comes one year after massive changes to the Tax Cuts and Jobs Act. The Tax Cuts and Jobs Act (TCJA) reduced tax rates on both business and individual income, and enhanced incentives for investment by firms.

What is the AFTR course?

The AFTR course is required for non-exempt tax return preparers who wish to participate in the Annual Filing Season Program. Along with the AFTR, non-exempt preparers must complete 2 hours of Ethics and 10 hours of Federal Tax Law courses to earn the AFSP Record of Completion. All AFSP requirements must be completed prior to midnight on December ...

How long is the AFTR exam?

About the AFTR Course and Exam. The Annual Federal Tax Refresher (AFTR) course is a 6-hour course accompanied by a 3-hour, 100 question, comprehension exam. It was first introduced by the IRS in 2015 as part of the Annual Filing Season Program (AFSP), which is intended to recognize tax return preparers who voluntarily enhance their knowledge ...

How many times can you do the same test?

A participant may attempt an identical test two times, as long as no feedback is provided between attempts. If the participant is unsuccessful on both attempts, they may try again but only with a test that is substantially different from the first version.

How many hours of AFTR do I need to complete?

Am I Exempt from the AFTR Course? Some tax preparers do not need to complete the 6-hour Annual Federal Tax Refresher (AFTR) course to qualify for the Annual Filing Season Program (AFSP) Record of Completion. These preparers still need to complete 15 hours of approved continuing education to qualify for the program.

Do actuaries need continuing education for annual filing season?

NOTE: The Annual Filing Season Program is for unenrolled preparers, therefore attorneys, certified public accountants (CPA), enrolled agents (EA), enrolled retirement plan agents (ERPA), and enrolled actuaries do not need to take continuing education for this program.

How many hours of AFTR are required?

The AFTR course consists of six continuing education (CE) credit hours regardless of the delivery method (online, in-person, self-study). The AFTR course that leads to the AFSP certification requires that the entire six credit hour AFTR course be taken together with the test in order to earn the IRS Record of Completion.

What is AFTR course?

The Annual Federal Tax Refresher course (AFTR) is designed for non-credentialed tax preparers (preparers that are not CPAs, EAs, CFPs, and Attorneys) that seek to obtain the IRS Annual Filing Season Program (AFSP) – Record of Completion.

Why are some preparers exempt from AFTR?

Some unenrolled preparers are exempt from the AFTR course requirement because of their completion of other recognized state or national competency tests. These exempt groups are still required to meet other program requirements. The following applicants are not required to take ...

What is annual filing season?

The Annual Filing Season Program is a voluntary program that has been designed to encourage non-credentialed tax return preparers to participate in continuing education courses so they are in the know every single year on the latest legislation regarding tax law. Return preparers fulfill the requirements for the Annual Filing Season Program ...

How many questions are asked in the AFTR test?

Each AFTR test consists of ONLY multiple choice questions with four potential answers and only one correct answer. A maximum of three continuous hours are allowed to complete the 100 question test. The test examines knowledge across three particular domains – New Tax Law, Recent Updates, General Review and Practices, Procedures and Professional Responsibility.

How many times can you retake the SAT if you fail?

However the test is notoriously difficult due to the wide breadth of topics it covers. If you fail the test, you can retake it an unlimited number of times . Just keep in mind that the test questions change at every third attempt and you need a minimum of 70% to pass the test. 3.

How many hours of continuing education do you need to take the IRS?

Every year, they must also successfully complete 15 hours of continuing education from an IRS-approved provider during the calendar year prior to the year for which the Record of Completion is sought. 2. The test is open book. You can take the test online with all your notebooks around for reference. This is allowed.

How many questions are asked in the AFTR exam?

The AFTR Course comprehension test will include all tax law topics covered in the AFTR course. Each AFTR test includes 100 questions that assess a return preparer’s comprehension of each of the three domains on the AFTR course outline. Each AFTR test consists of only multiple choice questions with four potential answers and only one correct answer. Participants have a maximum of 3 hours to complete the exam. Refer to the test parameters PDF published by the IRS for more information.

Why are some preparers exempt from AFTR?

Some unenrolled preparers are exempt from the AFTR course requirement because of their completion of other recognized state or national competency tests. These exempt groups are still required to meet other program requirements, including 15 CE credits (10 Federal Tax Law, 3 Federal Tax Law Updates, and 2 Ethics).

What is annual filing season?

The Annual Filing Season Program is intended to recognize and encourage the voluntary efforts of non-credentialed tax return preparers to increase their knowledge and improve their filing season competency through continuing education. The program is not directed at or necessary for credentialed preparers such as attorneys, CPAs, enrolled agents, ...

How many hours of continuing education is required for AFTR?

Unenrolled preparers who have passed recognized state or national tests qualify for an exemption from the AFTR course but still must obtain 15 hours of continuing education.

What is the 2014-42 tax procedure?

Revenue Procedure 2014-42, which established the Annual Filing Season Program, specifies that you may state you hold a valid Annual Filing Season Program Record of Completion for the calendar year and that you have complied with the IRS requirements for receiving the Record of Completion.

Does the IRS administer the AFTR?

No, the IRS does not administer the comprehension test. IRS-approved Continuing Education Providers offer the Annual Federal Tax Refresher course and are responsible for the development and administration of the comprehension test associated with the AFTR course.

Is PTIN required for tax preparers?

The IRS believes in a mandatory competency standard for federal tax return preparers. To this end, legislation continues to be our priority. In the interim, however, this program recognizes the efforts of unenrolled return preparers to improve their professional competency through continuing education. Anyone with a PTIN can prepare a federal tax return, but for those preparers with a PTIN who also work to ready themselves for the filing season through educational efforts, the program affords them a level of differentiation from the rest of the marketplace.

What is AFTR course?

The AFTR course is a high-level, basic 1040 “refresher” course focusing on tax law pertaining to the preparation of 2021 individual tax returns. Please visit www.irs.gov/newsroom/tax-reform-guidance for the latest in 1040 guidance.

What is the AFSP exam?

The AFSP is open to all tax return preparers but is primarily for non-credentialed return preparers who aspire to a higher level of professionalism. The 2021 AFTR Course is required continuing education for AFSP participants that do not meet certain exemptions (link #5 above). The 2021 AFTR course and test are required to be completed during 2021 by those return preparers to fulfill a requirement to be AFSP participants during 2022. For more information about the AFSP, visit the

How many hours does it take to pass the AFTR exam?

The AFTR course is a six hour course and in addition to completing the materials, you must pass a 100 question exam within a three hour time limit. You are allowed to retake the exam an unlimited number of times, however each exam must contain a mix of different questions.

When do you have to complete CPE courses for AFSP?

(Note: feel free to call or email us if you are not sure about your status of being exempt or non-exempt). Remember, you must complete all courses by December 31st.

Is RTRP exempt from filing?

The RTRP designation is an exception to this rule and anyone who passed the RTRP exam is classified as exempt for the duration of the Annual Filing Season Program.

Is there a cost to obtain a record of completion for AFSP?

Although there is no cost associated with obtaining a record of completion for the AFSP, and many credentialed preparers would already have the necessary CE to meet the standards, there is very little benefit to obtaining the record of completion.

Is AFSP a credentialed program?

The AFSP program is not intended for credentialed preparers who already possess a much higher level of qualification. These preparers are still allowed to participate in the program, and they are required to meet the same CE requirements as preparers in the exempt category.