Annual Federal Tax Refresher (AFTR) Practice Test 2026
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🎯 Practice by Topic
New Tax Law/Recent Updates
The 2026 annual inflation and cost-of-living adjustments (Rev. Proc. 2025-32) and the One, Big, Beautiful Bill Act (OBBBA) provisions: the new tip-income and overtime-pay deductions, the enhanced senior deduction, the increased SALT limit and its phaseout, the Child and Dependent Care Credit rate increase, the gambling-loss limitation, updated Form 1099-K and information-reporting thresholds, 529 and charitable-contribution changes, Trump Accounts, and HSA updates.
General Review
A general review of individual income tax: filing status; taxability of wages, tips, interest, dividends, retirement income and IRAs (including the 10% early-distribution additional tax); Schedule C (business vs. hobby, depreciation, bonus depreciation and §179); capital gains; the standard deduction and Schedule A itemized deductions; tax credits (CTC, EITC, education and care credits); the QBI deduction; AMT; digital assets; the Premium Tax Credit; and withholding, estimated tax, and filing deadlines.
Practices, Procedures and Professional Responsibility
Tax-related identity theft and safeguarding taxpayer data; ITINs and Form W-7; preparer penalties and due diligence (Form 8867, IRC §6695(g)); e-file requirements (Pub 1345, Form 8879, no pay-stub filing, reject handling); and the Annual Filing Season Program — Circular 230 consent and the limited representation rights of AFSP participants (§10.7(c)).