Deadline: LTP encourages you to complete this course by December 29th to allow time for reporting credits and any support. The IRS deadline to complete is December 31st, 2025*.
The 2025 Annual Federal Tax Refresher (AFTR) course is intended to prepare the individual for the 2026 filing season. . This course covers the latest tax law changes and current tax issues, as well as practice and professional responsibility. This course follows the 3 domains that are set annually by the IRS. They include:
1: New Tax Law/Recent Updates
2: General Review
3: Practices, Procedures and Professional Responsibility
Objectives
At the end of this course, the student will be able to do the following:
- Understand limited representation rights.
- Recognize the annual inflation rates for the standard deduction.
- Comprehend the difference between business vs hobby.
- Identify taxpayers who qualify for a federally declared disaster area.
This course contains the 100 questions 3-hour time exam and needs to be completed with a score of 70% or better.
Need the full 18 hours of the Annual Filing Season Program? Click here to view our bundle.
*The IRS deadline to complete this course is December 31st at midnight your local time, however, keep in mind our office will be closed on 12/31 at 5 pm PT. Hours that are completed by the IRS deadline will be reported on the following business day.
How to access your course?
First-time users: You will receive an email with the subject line «Welcome to Prendo365 – DO NOT REPLY«. This email will contain your username and password. Please check your spam/junk folder if you do not see the email. Prendo365.com is our powerful, user-friendly E-learning system where you can access the eBook, quizzes, practice tax returns, finals, and more!
Returning users: You can access your course on Prendo365.com with the same login credentials as previously used. If you forgot your password, simply click «Forgot your password?» right below the sign-in box on Prendo365.
How do I obtain an AFSP – Record of Completion?
3. Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.
– Established state-based return preparer program participants currently with testing requirements: Return preparers who are active registrants of the Oregon Board of Tax Practitioners, California Tax Education Council, and/or Maryland State Board of Individual Tax Preparers.
– SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past two years.
– VITA/TCE volunteers: Quality reviewers, instructors, and return preparers with active PTINs.
– Other accredited tax-focused credential-holders: The Accreditation Council for Accountancy and Taxation’s Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs.
I meet one of these exemptions. How do I obtain an AFSP – Record of Completion?
- Take fifteen (15) hours of continuing education, including:
- three (3) hours of federal tax law updates,
- ten (10) hours of other federal tax law topics and
- two (2) hours of ethics.
- Have an active preparer tax identification number (PTIN).
- Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230 PDF.
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Course Details |
Included in this course |
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Title: 2025 Annual Federal Tax Refresher Course ( AFTR) To earn certificate of completion: • Pass Final with 70% (or better) |
• eBook |