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 also available. It incorporates video from the seminar taught live on 9/21/2026.

The course is a high level overview of IRS-specified topics related to preparation of 2026 tax returns in 2027, 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, 2026. 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, 2026. 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:

Domain 1 – New Tax Law/Recent Updates

• Annual inflation and cost of living adjustments
• New standard mileage rates
• Third-Party Network Transaction reporting requirement
• Information Reporting Threshold
• Child and Dependent Care Credit
• Adoption Credit
• American Opportunity and Lifetime Learning Credit
• Alternative Fuel Vehicle Refueling Property Credit
• Itemized Deduction Updates
• Form 1040, Schedule 1-A, Additional Deductions
• Charitable Contributions
• Section 529 Plan Account Disbursements
• Trump Accounts
• Health Savings Accounts

Domain 2 – General Review

• Filing status review
• Taxability of earnings
• Interest, dividends, foreign accounts and trusts
• Reporting and taxability of retirement income
• IRAs (contributions, deductions, distributions and 10% penalty)
• Reporting and taxability of unemployment compensation
• Alimony
• Schedule C, Profit or Loss from Business (Sole Proprietorship)
• Overview of capital gains and losses
• Standard Deduction
• Schedule A, Itemized deductions
• Tax credit eligibility
• Withholding and estimated tax payments
• Balance due and refund options
• Tax return due dates and filing for extensions

Domain 3 – Practices, Procedures and Professional Responsibility

• Tax-related identity theft
• Safeguarding taxpayer data
• Overview and expiration of Individual Taxpayer Identification Numbers (ITINs)
• Preparer penalties
• Tax preparation due diligence
• E-file requirements
• Annual Filing Season Program
• Tax Pro Account and Individual Online Account

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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