2025 Annual Federal Tax Refresher

Overview

Each year, various limits impacting income tax return preparation and tax planning are affected by inflation-related changes. In addition, various new tax laws may be passed. This course will examine many of those changes.

The Annual Federal Tax Refresher course is designed to meet the requirements of the IRS voluntary Annual Filing Season program. It discusses new tax law and recent updates for the upcoming filing season, provides a general tax review, and examines important rules governing tax return preparer ethics, practices and procedures.

Find this course for your license

License or Certification

Regulator

Learning Objectives

Identify the principal individual income tax changes brought about by recent legislation
Apply the inflation-adjusted and other limits to the proper preparation of taxpayers’ income tax returns
Recognize the federal income tax filing statuses and the criteria for their use
Identify the types of income that must be recognized
Apply the tax rules to the various credits and adjustments to income that are available to taxpayers
Recognize the penalties that may be imposed on a preparer for failing to meet ethical and practice standards in preparing tax returns
Identify the duties and restrictions imposed on tax preparers under Circular 230

Designed For:

Unenrolled (non-exempt) tax professionals looking to gain the IRS's voluntary AFSP Record of Completion. The course is not intended for EAs, CPAs, or attorneys.

AFTR course must be completed by 12/31/2025 and only 4 exam attempts will be allowed for completion.

WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

Course Information

Adding additional credit may change exam requirements.

Prerequisites:	Students should have a general understanding of federal tax law concepts.
Advanced Preparation:	None

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