Annual Federal Tax Refresher (AFTR) 한국어 모의고사 2026
Free IRS Annual Federal Tax Refresher (AFTR) practice — 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. 모든 문제를 무료로 연습하고 100문항 모의고사를 실제 합격선 70%로 채점하세요.
🎯 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)).
📋 준비물
- ✓
An uninterrupted block of time
The AFTR is an online, timed test taken through your IRS-approved CE provider — there is no test center. Once you start the 3-hour window, plan to finish it.
- ✓
Reference material (limited)
The test permits up to 10 reference lookups — it is a comprehension test, not open book. Know the material; don't rely on looking everything up.
📅 예약 방법
- 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 — Record of Completion for the next filing season.
💡 시험 당일 팁
- •The test is in English and reflects 2026 tax law (for 2026 Form 1040 returns) — use the Chinese/Spanish explanations to understand concepts and learn the English tax terms.
- •The AFTR is a COMPREHENSION test, not memorization: most questions ask who qualifies, what changed, and how a rule applies — the exact dollar amounts usually live in the explanation, not the question.
- •Focus Domain 1 on what's NEW for 2026 — inflation adjustments and the One, Big, Beautiful Bill Act (OBBBA) provisions are the whole point of an annual refresher.
- •Budget your time and lookups: 100 questions in 3 hours is ~1.8 minutes each, and you get at most 10 reference lookups — save them for the few amounts you can't recall.
📚 학습 안내서
모든 연습 문제는 아래 섹션을 기반으로 합니다. 클릭하면 공식 자료를 읽을 수 있습니다.
🔗 공식 자료
IRS Annual Filing Season Program (AFSP) ↗
The official IRS program page — what the AFTR is, who needs it, and how the Record of Completion works.
IRS Pub 6079 — AFTR Course Outline ↗
The official IRS AFTR course outline (Pub 6079) — the exact domains, topics, and 2026 tax-law content the test covers.
❓ 자주 묻는 질문
Annual Federal Tax Refresher (AFTR) 시험은 몇 문항이며 몇 개를 맞혀야 합격하나요?
Annual Federal Tax Refresher (AFTR) 필기시험은 100문항이며 70개(70%)를 맞혀야 합격합니다.
Annual Federal Tax Refresher (AFTR) 시험에서 몇 개까지 틀려도 되나요?
100문항 중 최대 30개까지 틀려도 합격합니다.
Annual Federal Tax Refresher (AFTR) 시험에 무엇을 가져가야 하나요?
An uninterrupted block of time — The AFTR is an online, timed test taken through your IRS-approved CE provider — there is no test center. Once you start the 3-hour window, plan to finish it. Reference material (limited) — The test permits up to 10 reference lookups — it is a comprehension test, not open book. Know the material; don't rely on looking everything up.
Annual Federal Tax Refresher (AFTR) 시험은 어떻게 예약하고 보나요?
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 — Record of Completion for the next filing season.