IRS AFSP 18-Hr
IRS Annual Filing Season Program (AFSP) 18-Hour Bundle & 100-Q AFTR Exam
Complete all three pillars of the annual IRS tax preparer program in one place: the 6.0-hour Annual Federal Tax Refresher (AFTR) + 100-question open-book exam, 10.0 hours of Post-OBBBA Federal Tax Law, and 2.0 hours of Treasury Circular 230 Ethics.
All 18.0 hours of AFTR, Federal Tax Law, and Circular 230 Ethics curriculum and the 100-question open-book AFTR exam below are engineered to strict IRS Return Preparer Office specifications. While our IRS Form 8498 Provider Number is pending final issuance, this bundle operates in Self-Study Professional Development & Readiness Mode (do not claim official IRS PTIN / AFSP Record of Completion credit until our active IRS Provider Number is displayed above).
1. Select Your IRS AFSP Preparer Track (18.0 Hours)
Annual Federal Tax Refresher (AFTR) Course & 100-Question Open-Book Exam
100 multiple-choice questions · 3-hour (180-min) timed open-book exam · >= 70% pass · Complete by Dec 31
Post-TCJA / OBBBA Federal Tax Updates, Individual Phase-Outs & Business Rules
8-chapter interactive self-study course · 30-question final assessment (>= 70% pass)
Federal Tax Compliance, Basis Substantiation, Penalties & IRS Controversy
6-chapter interactive self-study course · 20-question final assessment (>= 70% pass)
Treasury Circular 230 Practitioner Ethics, Form 8867 Due Diligence & Conflicts
4-chapter interactive self-study course · 10-question final assessment (>= 70% pass) · 1st Course Free
IRS PTIN Format Check & Dec 31 Deadline
To receive IRS credit once reporting is active, your Preparer Tax Identification Number must start with P followed by 8 digits and match your legal PTIN account name exactly.
Upgrade From AFSP Limited Rights to IRS Enrolled Agent (EA)
AFSP grants limited representation only for returns you personally prepared and signed. Passing the 3-part open-sit IRS Special Enrollment Exam (SEE) unlocks unlimited representation rights before IRS Collections, Appeals, and Audits—and permanently exempts you from the annual 100-question AFTR exam.
Explore #1 Ranked IRS EA Course ($19/mo) →6.0-Hour Annual Federal Tax Refresher & 100-Q Open-Book Exam
New Tax Law / Recent Updates
Covers inflation-indexed Form 1040 standard deductions, marginal tax brackets, Post-OBBBA individual & pass-through provisions (IRC § 199A QBI permanence, SALT cap adjustments, qualified tips/overtime rules), SECURE 2.0 retirement catch-up thresholds, and Form 1099-K / digital asset reporting.
General Review (Form 1040, Schedules 1–3, C, D, E & SE)
Covers filing status & qualifying child/relative tests, taxable vs. nontaxable income, Schedule C sole-proprietorship expenses & 92.35% Schedule SE self-employment tax, capital gains & home sale exclusions (IRC § 121), refundable vs. nonrefundable credits (EITC, AOTC, LLC), and estimated tax safe harbors.
Practices, Procedures & Professional Responsibility
Covers Form 8867 Paid Preparer Due Diligence penalties (IRC § 6695(g)), PTIN renewal & e-file mandates, Written Information Security Plan (WISP / FTC Safeguards Rule, IRS Pub. 4557), Form 2848 / Form 8821 authorization rules, AFSP Record of Completion limited representation boundaries, and Circular 230 practitioner duties.
Isabella started a small consulting business in 2025. She is determining her tax obligations for the year. To be required to file Schedule SE and pay self-employment tax, what is the minimum amount of net earnings from self-employment she must have?
Pastor Williams, a duly ordained minister, received a salary of $45,000 for his services in 2025. His church, which has not elected to withhold FICA taxes, also provided him with a parsonage that has a fair rental value of $18,000 for the year. What is Pastor Williams's net earnings from self-employment, which serves as his self-employment (SE) tax base?
Nancy, a 45-year-old single individual, earned W-2 wages of $75,000 during 2025. She is covered by a high-deductible health plan for the entire year. During the year, she made a $7,000 contribution to her traditional IRA (she is not covered by a workplace retirement plan), paid $2,500 in student loan interest, and contributed $4,300 to her Health Savings Account (HSA). What is Nancy's Adjusted Gross Income (AGI) for 2025?
Sam paid $8,000 in state income tax and $7,000 in property tax for 2025. He files as Married Filing Jointly and has a modified adjusted gross income (MAGI) of $200,000. What is his state and local tax (SALT) deduction?
Uma, a single individual under age 65, has total allowable itemized deductions of $13,000 for tax year 2025. What is the most advantageous deduction method for Uma to use on her Form 1040, and what is the resulting benefit compared to the alternative?