Annual Federal Tax Refresher (AFTR) — Đề Thi Thử Tiếng Việt 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. Luyện mọi câu miễn phí, rồi làm bài thi thử 100 câu chấm theo mức đậu thực 70%.
🎯 Luyện Tập Theo Chủ Đề
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)).
📋 Cần Mang Theo
- ✓
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.
📅 Cách Đặt Lịch
- 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.
💡 Mẹo Ngày Thi
- •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.
📚 Sổ Tay Học Tập
Tất cả câu hỏi đều dựa trên các phần dưới đây. Nhấp để đọc nguồn chính thức.
🔗 Tài Nguyên Chính Thức
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.
❓ Câu hỏi thường gặp
Bài thi Annual Federal Tax Refresher (AFTR) có bao nhiêu câu và cần đúng bao nhiêu để đậu?
Bài thi lý thuyết Annual Federal Tax Refresher (AFTR) có 100 câu. Bạn phải trả lời đúng 70 câu (70%) để đậu.
Bài thi Annual Federal Tax Refresher (AFTR) được sai tối đa bao nhiêu câu?
Bạn được sai tối đa 30 trong 100 câu mà vẫn đậu.
Cần mang gì khi đi thi Annual Federal Tax Refresher (AFTR)?
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.
Làm sao để đăng ký và thi Annual Federal Tax Refresher (AFTR)?
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.