Annual Federal Tax Refresher (AFTR) Practice Test 2026
Free IRS Annual Federal Tax Refresher (AFTR) practice β the comprehension course for the Annual Filing Season Program (AFSP). Covers the three official domains: New Tax Law/Recent Updates (2026 inflation adjustments and One, Big, Beautiful Bill Act provisions), General Review (individual income tax), and Practices, Procedures and Professional Responsibility. Original, IRS-outline-based questions (Pub 6079) with Chinese & Spanish study-aid explanations (the real AFTR test is administered in English: 100 multiple-choice questions, 3 hours, 70% to pass). Content reflects 2026 (TY2026) law for the preparation of 2026 individual Form 1040 returns. Practice every question free, then sit a 100-question mock scored to the real 70% pass line.
π― 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 Β§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 Β§6695(g)); e-file requirements (Pub 1345, Form 8879, no pay-stub filing, reject handling); and the Annual Filing Season Program β Circular 230 consent and the limited representation rights of AFSP participants (Β§10.7(c)).
π What to Bring
- β
An uninterrupted block of time
The AFTR is an online, timed test taken through your IRS-approved CE provider β there is no test center. Once you start the 3-hour window, plan to finish it.
- β
Reference material (limited)
The test permits up to 10 reference lookups β it is a comprehension test, not open book. Know the material; don't rely on looking everything up.
π How to Schedule
- 1
Take it through an IRS-approved CE provider
The AFTR course + test is delivered by IRS-approved continuing-education providers (not the IRS directly). Choose a provider and complete the 100-question test online.
- 2
Pass 70% + complete required CE
Pass the AFTR test (70%) and complete the AFSP's continuing-education hours for the year.
- 3
Get your AFSP Record of Completion
Complete the requirements by the IRS deadline (Dec 31) and consent to Circular 230 to receive the Annual Filing Season Program β Record of Completion for the next filing season.
π‘ Test Day Tips
- β’The test is in English and reflects 2026 tax law (for 2026 Form 1040 returns) β use the Chinese/Spanish explanations to understand concepts and learn the English tax terms.
- β’The AFTR is a COMPREHENSION test, not memorization: most questions ask who qualifies, what changed, and how a rule applies β the exact dollar amounts usually live in the explanation, not the question.
- β’Focus Domain 1 on what's NEW for 2026 β inflation adjustments and the One, Big, Beautiful Bill Act (OBBBA) provisions are the whole point of an annual refresher.
- β’Budget your time and lookups: 100 questions in 3 hours is ~1.8 minutes each, and you get at most 10 reference lookups β save them for the few amounts you can't recall.
π Study Handbook
All practice questions are based on the sections below. Click any to read the official source.
π Official Resources
IRS Annual Filing Season Program (AFSP) β
The official IRS program page β what the AFTR is, who needs it, and how the Record of Completion works.
IRS Pub 6079 β AFTR Course Outline β
The official IRS AFTR course outline (Pub 6079) β the exact domains, topics, and 2026 tax-law content the test covers.
β Frequently asked questions
How many questions are on the Annual Federal Tax Refresher (AFTR) test, and how many do I need to pass?
The Annual Federal Tax Refresher (AFTR) knowledge test has 100 questions. You must answer 70 correctly (70%) to pass.
How many questions can you miss on the Annual Federal Tax Refresher (AFTR) test?
You can miss up to 30 of the 100 questions and still pass.
What should I bring to the Annual Federal Tax Refresher (AFTR) test?
An uninterrupted block of time β The AFTR is an online, timed test taken through your IRS-approved CE provider β there is no test center. Once you start the 3-hour window, plan to finish it. Reference material (limited) β The test permits up to 10 reference lookups β it is a comprehension test, not open book. Know the material; don't rely on looking everything up.
How do I schedule and take the Annual Federal Tax Refresher (AFTR) test?
1. Take it through an IRS-approved CE provider: The AFTR course + test is delivered by IRS-approved continuing-education providers (not the IRS directly). Choose a provider and complete the 100-question test online. 2. Pass 70% + complete required CE: Pass the AFTR test (70%) and complete the AFSP's continuing-education hours for the year. 3. Get your AFSP Record of Completion: Complete the requirements by the IRS deadline (Dec 31) and consent to Circular 230 to receive the Annual Filing Season Program β Record of Completion for the next filing season.