AFSP 2026: Two Clocks, One Plan
The AFTR course is the core of the Annual Filing Season Program — and it has a December 31 deadline. The rest of your CE hours close out by June 15.
The Annual Filing Season Program (AFSP) is the IRS's record of completion for preparers who commit to continuing education each year. The Annual Federal Tax Refresher (AFTR) course is its core requirement — one course, six CE hours, a timed exam, and a hard December 31 deadline. The rest of the program's hours can be finished by June 15. This page lays out the path and the two deadlines so nothing surprises you in December.
AFSP 2026 Deadline Checklist
Anyone mapping their AFSP year
One page: both deadlines, hour requirements, and what counts toward the program
AFTR — Annual Federal Tax Refresher
PTIN holders completing the AFSP refresher requirement
The AFTR course — law updates, vignettes, and the timed completion exam (6 CE hours)
AFSP Complete Program
Preparers who want the full requirement in one purchase
AFTR plus the remaining required CE hours, bundled — done by the deadlines, not in a December scramble
How the program fits together
AFTR is one course and one part of AFSP: it carries 6 CE hours and must be completed by December 31 of the program year.
The program's full continuing-education requirement is completed by June 15 of the following year.
Complete both and the IRS issues your AFSP record of completion.
Questions
No. The AFTR is one course and the core requirement of the AFSP; the program also requires additional continuing-education hours completed by June 15.
December 31 of the program year. The remaining program hours are due June 15 of the following year.
PTIN holders — particularly non-credentialed preparers — who want the IRS record of completion for the year.
Enrollment opens once course offerings are finalized. Nothing here implies IRS approval or endorsement; the AFSP record of completion is issued by the IRS upon meeting its requirements.
Don't learn about the deadline in December
Get the free one-page AFSP 2026 deadline checklist — both clocks and the hour requirements on one page.
Get the checklist