The 2026 Annual Federal Tax Refresher is an IRS-approved, 6-credit continuing education course designed for non-credentialed tax return preparers who participate in the IRS Annual Filing Season Program (AFSP). This course, covering the preparation of 2026 individual income tax returns for the 2027 filing season, equips preparers with the up-to-date knowledge and professional standards needed to serve clients accurately and confidently.
The 2026 filing season brings significant change. The One Big Beautiful Bill Act (OBBBA) introduced some of the most substantial updates to the individual return in recent years — new above-the-line deductions, enhanced credits, revised reporting thresholds, expanded savings account rules, and more. This course addresses every OBBBA provision affecting the 2026 Form 1040, as well as the annual inflation adjustments that shift thresholds, limits, and phaseouts from one year to the next. Whether you are a returning AFSP participant or completing the AFTR for the first time, this course gives you everything you need to walk into the 2027 filing season prepared.
The course is organized into three domains following the IRS Annual Federal Tax Refresher Course Outline (Publication 6079). Domain 1 covers new tax law and recent updates, including inflation adjustments, OBBBA provisions, revised reporting rules, and changes to credits, deductions, and savings vehicles. Domain 2 provides a comprehensive review of the Form 1040, walking through filing status, all major income categories, deductions, credits, withholding, and filing requirements. Domain 3 addresses practices, procedures, and professional responsibility, from data security and due diligence to preparer penalties, e-file requirements, and the AFSP itself.
Throughout the course, worked examples ground each rule in realistic client scenarios, and 18 ungraded review questions help you check your understanding before the final assessment. To earn credit, learners must pass a 100-question comprehension test with a score of 70% or higher within a single three-hour sitting. Upon successful completion, 6 CE hours will be reported to your PTIN account on the Friday following your completion date.
