Annual Federal Tax Refresher Course (155)

General Description:

This course is intended for non-exempt preparers who wish to earn the IRS Annual Filing Season Program record of completion. See IRS Pub 5646 to determine if you are exempt or non-exempt.
To receive attendance credit, the IRS requires you to pass a test (even if you are a CPA).
Enrolled agents are not allowed to earn credit for this course.

A self-study version of this course is available starting in mid-October 2025. It incorporates video from the seminar taught live on 9/22/2025.

The course is a high level overview of IRS-specified topics related to preparation of 2025 tax returns in 2026, and in order to receive credit, the IRS requires you pass a 100-question exam over those topics. You take the exam online, any time after you attend the course through December 31, 2025. You have three hours in one sitting to complete the exam. You must complete the exam with a passing score (70%) by midnight on December 31, 2025. You may attempt the exam up to 8 times if necessary.

To receive the Annual Filing Season Program Record of Completion, there are additional CE requirements in addition to this AFTR course, and you must also consent to the Circular 230 duties and restrictions (through your PTIN account). For more information on the IRS Annual Filing Season Program and requirements, see IRS.gov/Tax-Professionals/Annual-Filing-Season-Program and IRS Pub 5646.

Learning Objectives:

This course meets the IRS 6-hour (300 minutes) AFTR CE requirement.
Course topics specified by the IRS will be posted here as soon as they are available.

Instructors:

Mark A. Vogel is a retired professor and director of the University of Denver Graduate Tax Program, where for 38 years he taught courses in individual, fiduciary, tax accounting, partnership, and corporate taxation. He is the author of Divorce Taxation Guide (John Wiley & Sons) and Individual Taxation (Shepards/McGraw-Hill). He received a J.D. and LL.M. in Taxation from the University of Denver College of Law and an undergraduate accounting degree from the University of Notre Dame. He is also a CPA licensed in Illinois.

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