Tax Talk Today - The Task Show For The Tax Pro

Annual Federal Tax Refresher (AFTR) Course & Test

Available Now Through December 31, 2016


This program was recorded live on August 3, 2016

Continuing Education

6 CPE Credits; NO prerequisites or advance preparation
For OTRPs, Unenrolled Tax Preparers, Return Preparers
(participation voluntary)*:
IRS/RPO Approved Program 7ZBUJ-A-00054-16-S (Self Study) Archive

Program Content

Tax Talk Today has a cooperative arrangement with Wilkes University, Wilkes-Barre, PA, Continued Learning Department, which produced and presented the live AFTR Course at Wilkes University in August.

Tax Talk Today is providing this AFTR Course in a self-study, on-line format that can be viewed at your convenience.

Course Instructions

The course is over 300 minutes long (6 CPE Credits) and can be viewed in Video Sections after your purchase. You can view the Video Sections at your own pace. The slides used in the presentation are available in the Resources, which you can review after your purchase. You can print the slides upon which you may want to take notes when viewing the Video Sections.

Test Instructions

At the end of the presentation there is an 100 hundred multiple choice test, that needs to be passed with 70% or better. If you do not finish all 100 questions, your test will be graded on the number of correct answers out of 100 questions.

This test will be a 3-hour timed test. Once you start the test, the clock will run continuously for 3 hours; the clock can not be stopped, even if you leave your computer. Upon completing the test (or time has expired) you will submit your answers for immediate grading. If you have time remaining, you can review your answers and make any changes you would like. Once you click on Submit, there can be no changes.

TESTING CHANGE FOR 2016: You will be able to take the test twice. However this year, we will provide reference numbers from the IRS Outline on topics, on all your incorrect answers, if you do not pass the test. You will be able to download a CPE certificate for your records. Tax Talk Today will submit your passing results directly to the IRS.

Lastly, after passing the test, you must complete the Circular 230 Consent information. Click here to find out "How To".



Program Learning Objectives

The Tax Talk Today AFTR Course is designed to test the knowledge of non-credentialed tax preparers. The course will cover all the points for the Annual Federal Tax Refresher (AFTR) course outline provided by the IRS.

Program Outline

Download Program Outline (.PDF)


Annual Filing Season Program Overview

The Annual Filing Season Program aims to recognize the efforts of non-credentialed return preparers who aspire to a higher level of professionalism. Those who choose to participate can meet the requirements by obtaining 18 hours of continuing education, including a six hour federal tax law refresher course with a test. Upon completion of the requirements, the return preparer receives an Annual Filing Season Program - Record of Completion from the IRS.

Those participants who achieve the Annual Filing Season Program - Record of Completion are included in a public database of return preparers on the IRS website.

Requirements for calendar year 2016.

Return Preparer Categories Description of Preparer Category Annual Federal Tax Refresher (AFTR) Course & Test Tax Law Update CE Credits Federal Tax Law CE Credits Ethics CE Credits Total CE Credits
Non-Exempt Preparers - AFTR Course Required
Non-exempt or non-credentialed preparer All other non-credentialed return preparers who do not meet one of the exempt categories 6 hour AFTR course and test is required annually N/A 10 2 18

Click Here for: ALL Annual Filing Season Preparer Categories

12 CPE Requirements

Non-Exempt, non-credentialed return preparers can easily earn the needed 12 CPE credits by purchasing the 12 CPE Package and viewing the scheduled Tax Talk Today programs throughout the year.



What are the benefits of getting an AFSP - Record of Completion?
In addition to being included in the public directory of tax return preparers launched in 2015, the AFSP - Record of Completion differentiates you in the marketplace. The IRS launched a public education campaign in 2015 encouraging taxpayers to select return preparers carefully and seek those with professional credentials or other select qualifications.

Continuing in 2017, representation rights of return preparers will be as follows:

Attorneys, CPAs, and enrolled agents will continue to be the only tax professionals with unlimited representation rights, meaning they can represent their clients on any matters including audits, payment/collection issues, and appeals.

AFSP participants will have limited representation rights, meaning they can represent clients whose returns they prepared and signed, but only before revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service.

PTIN holders without an AFSP - Record of Completion or other professional credential will only be permitted to prepare tax returns. They will not be allowed to represent clients before the IRS.



Marianne M. Rexer, Ph.D., CPA
Professor of Accounting at Wilkes-University

Marianne M. Rexer, Ph.D., CPA is the Robert S. Capin, Professor of Accounting at Wilkes-University. She received a Ph.D., in Accounting from Drexel University and is a member of the American Accounting Association, the American Institute of CPAs, and the Pennsylvania Institute of CPAs. A widely published author of books, research papers, and continuing education courses; Dr. Rexer also developed a methodology to teach accounting for the Kabul Beauty School initiative. Her work with students and teams led to conference presentations and award winning competitions for the students as well as her being honored with Wilkes-University's highest teaching award.

About Wilkes

Founded in 1933, Wilkes University is a private, co-ed, comprehensive institution. The university is located in Wilkes-Barre, Pennsylvania. Wilkes-Barre is located in Northeastern Pennsylvania, on the western edge of the Pocono Mountains Region. The Jay S. Sidhu School of Business offers degrees in Business Administration, Accounting, Entrepreneurship, Finance, Management, Marketing and a Masters in Business Administration. For more information, visit