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2026 Annual Federal Tax Refresher (AFTR)
Curriculum
38 Sections
37 Lessons
26 Weeks
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Domain 1 – New Tax Law /Recent Updates
1
1.1
1.1 Annual Inflation and Cost of Living Adjustments
1.2 New Standard Mileage Rates
1
2.1
1.2 New Standard Mileage Rates
1.3 Third Party Network Transactions – Form 1099-K
1
3.1
1.3 Third Party Network Transactions – Form 1099-K
1.4 Information Reporting Threshold (1099-NEC and 1099-MISC)
1
4.1
1.4 Information Reporting Threshold (1099-NEC and 1099-MISC)
1.5 Child and Dependent Care Credit
1
5.1
1.5 Child and Dependent Care Credit
1.6 Adoption Credit
1
6.1
1.6 Adoption Credit
1.7 American Opportunity and Lifetime Learning Credit
1
7.1
1.7 American Opportunity and Lifetime Learning Credit
1.8 Alternative Fuel Vehicle Refueling Property Credit
1
8.1
1.8 Alternative Fuel Vehicle Refueling Property Credit
1.9 Itemized Deduction Updates
1
9.1
1.9 Itemized Deduction Updates
1.10.1 Deduction for Tip Income
1
10.1
1.10.1 Deduction for Tip Income
1.11 Charitable Contribution
1
11.1
1.11 Charitable Contribution
1.12 529 Plan Account Disbursements
1
12.1
1.12 529 Plan Account Disbursements
1.13 Trump Accounts
1
13.1
1.13 Trump Accounts
Domain 2 – General Review
1
14.1
2.1 Filing Status Review
2.2 Taxability of Earnings
1
15.1
2.2 Taxability of Earnings
2.3 Interest, dividends, foreign accounts and trusts
1
16.1
2.3 Interest, dividends, foreign accounts and trusts
2.4 Reporting and Taxability of Retirement Income
1
17.1
2.4 Reporting and Taxability of Retirement Income
2.5 IRAs
1
18.1
2.5 IRAs
2.6 Reporting and Taxability of Unemployment Compensation
1
19.1
2.6 Reporting and Taxability of Unemployment Compensation
2.7 Alimony
1
20.1
2.7 Alimony
2.8 Schedule C, Profit or Loss from Business (Sole Proprietorship)
1
21.1
2.8 Schedule C, Profit or Loss from Business (Sole Proprietorship)
2.9 Capital Gains and Losses
1
22.1
2.9 Capital Gains and Losses
2.10 Standard Deduction
1
23.1
2.10 Standard Deduction
2.11 Schedule A, Itemized Deductions
1
24.1
2.11 Schedule A, Itemized Deductions
2.12 Tax Credits
1
25.1
2.12 Tax Credits
2.13 General Topics
1
26.1
2.13 General Topics
2.14 Withholding and Estimated Tax Payments
1
27.1
2.14 Withholding and Estimated Tax Payments
2.15 Balance Due and Refund Options
1
28.1
2.15 Balance Due and Refund Options
2.16 Tax Return Due Dates and Extensions
1
29.1
2.16 Tax Return Due Dates and Extensions
Domain 3 – Practices, Procedures and Professional Responsibility
1
30.1
3.1 Tax-Related Identity Theft
3.2 Safeguarding Taxpayer Data
1
31.1
3.2 Safeguarding Taxpayer Data
3.3 Overview and Expiration of Individual Taxpayer Identification Numbers (ITINs)
1
32.1
3.3 Overview and Expiration of Individual Taxpayer Identification Numbers (ITINs)
3.4 Preparer Penalties
1
33.1
3.4 Preparer Penalties
3.5 Tax Preparation Due Diligence
1
34.1
3.5 Tax Preparation Due Diligence
3.6 E-file Requirements
1
35.1
3.6 E-file Requirements
3.7 Annual Filing Season Program
1
36.1
3.7 Annual Filing Season Program
3.8 Tax Pro Account and Individual Online Account
1
37.1
3.8 Tax Pro Account and Individual Online Account
Final Exam
1
38.1
AFTR Final Exam
3 Hours
100 Questions
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