IRS Annual Filing Season Program 2026: 18 Hours of CE
The IRS Annual Filing Season Program asks most preparers for 18 hours of continuing education, or 15 for exempt groups, and the IRS charges no programme fee.
The IRS Annual Filing Season Program is a voluntary programme for tax return preparers who are not CPAs, attorneys or enrolled agents. For most preparers the requirement is 18 hours of continuing education from an IRS-approved provider: a 6-hour refresher course with a test, 10 hours of other federal tax law and 2 hours of ethics. Preparers in some groups skip the refresher course but still need 15 hours. This guide explains the breakdown, the exemptions, the deadline and how the Record of Completion is issued. For other preparer rules, see our tax preparer continuing education guide.
At a glance
| Requirement | What the rules say |
|---|---|
| Standard requirement | 18 hours from an IRS-approved continuing education provider |
| Annual Federal Tax Refresher (AFTR) | 6 hours, ending with a comprehension test |
| Other federal tax law topics | 10 hours |
| Ethics | 2 hours |
| Reduced requirement for exempt groups | 15 hours: 10 federal tax law, 3 federal tax law updates and 2 ethics; no refresher course |
| Programme fee | The IRS charges no fee for taking part; providers set their own course fees |
| Completion deadline | The IRS FAQ says continuing education and the refresher course must be completed by 31 December before the filing season |
| Record of Completion | Generated after PTIN renewal season begins in October, once you have renewed your PTIN and consented to the Circular 230 obligations |
| Refresher test | 100 multiple-choice questions, up to three continuous hours |
What the programme is
The Annual Filing Season Program is voluntary. A preparer who completes it receives an IRS Record of Completion. The programme is separate from the credentials of a CPA, enrolled agent or attorney, which have their own rules.
The 18-hour route
Most preparers follow the 18-hour route. The refresher course takes 6 hours and ends with a comprehension test of 100 multiple-choice questions, which you have up to three continuous hours to finish. Providers report your completion to the IRS only after you pass. The other 12 hours are 10 hours of federal tax law topics and 2 hours of ethics. All of it must come from an IRS-approved provider, and the IRS publishes a provider list on its own provider site.
Who needs 15 hours instead
The IRS exempts several groups from the refresher course because they have already passed another recognised competency test. They are preparers who passed the old registered tax return preparer test between November 2011 and January 2013, active registrants of the Oregon, California or Maryland state programmes, people who passed Part I of the Special Enrollment Examination within the past three years, certain volunteer tax programme quality reviewers, instructors and preparers with active PTINs, and holders of the ABA or ATP credentials. They still need 15 hours: 10 hours of federal tax law, 3 hours of federal tax law updates and 2 hours of ethics. The IRS FAQ says state exemptions must be in place by 31 December each year.
Deadlines and renewal
The IRS FAQ says the continuing education and the refresher course must be completed by 31 December before the filing season. The programme renews every year, and the preparer must renew the PTIN and consent to the Circular 230 rules, including section 10.51, before the Record of Completion is generated. The IRS says that happens after PTIN renewal season begins in October.
What it costs
The IRS says it charges no fee for taking part in the programme. The costs are the course fees set by your provider and the PTIN fee. We could not find the PTIN fee on the programme pages, so check the IRS PTIN page for the current amount.
Enrolled agents and the refresher course
The IRS says enrolled agents cannot earn IRS credit for the refresher course. Enrolled agents follow separate rules of 72 hours per three-year cycle, which we cover in our enrolled agent continuing education guide.
How it fits with state rules
State rules are separate. California, Oregon and Maryland run their own registration programmes, and New York says IRS courses do not count toward its requirement. A preparer in one of those states may hold both an IRS Record of Completion and a state registration, and should check which courses count for each.
Frequently asked questions
How many hours does the Annual Filing Season Program require?
18 hours for most preparers: 6 for the refresher course with a test, 10 for federal tax law topics and 2 for ethics. Exempt groups need 15 hours.
Is the programme mandatory?
No. The IRS describes it as voluntary.
What is the deadline?
The IRS FAQ says the continuing education and the refresher course must be completed by 31 December before the filing season.
How much does it cost?
The IRS charges no fee for the programme. Approved providers set their own course fees.
Do enrolled agents take the refresher course?
Enrolled agents cannot earn IRS credit for the refresher course. They follow the 72-hour enrolled agent rules.
Finding courses that count
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. For the full state-by-state picture, see our tax preparer continuing education guide.
Source: IRS Annual Filing Season Program pages (updated 29 January 2026 and 6 May 2026) and the IRS programme FAQ (29 May 2026), checked October 2026.
This page was last updated:
Learnsignal Education Team
Expert Tutor at Learnsignal
Qualified professional with years of experience helping students advance their professional careers.
View all posts by Learnsignal Education Team
