시험 정보
- 문제 수
- 알 수 없음 · 아직 확인되지 않음
- 합격 기준
- 70%
- 제한 시간
- 알 수 없음 · 아직 확인되지 않음
- 공식 시험 응시료
- 알 수 없음 · 아직 확인되지 않음
- 재응시
- 알 수 없음 · 아직 확인되지 않음
- PassPrep 학습 비용
- 무료
공식 시험 또는 신청 수수료가 부과될 수 있으며 PassPrep이 아닌 담당 기관에 납부합니다.
PassPrep 학습 언어
English · 中文 · Español
공식 시험 언어 제공 여부
알 수 없음 · 아직 확인되지 않음
공식 시험 기관에 확인하세요. PassPrep 학습 언어만 보고 제공 여부를 추정하지 마세요.
출처: Annual Federal Tax Refresher (AFTR)마지막 확인: 알 수 없음 · 아직 확인되지 않음
🎯 주제별 연습
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)).