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2025 Annual Federal Tax Refresher (AFTR)
2025 Annual Federal Tax Refresher (AFTR)
Curriculum
32 Sections
103 Lessons
26 Weeks
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Domain 1 – New Tax Law /Recent Updates
18
1.1
1.1 Annual Inflation and Cost of Living Adjustments
1.2
Tax Rates
1.3
Unearned Income of Minor Children Subject to the “Kiddie Tax”
1.4
Maximum Capital Gains Rate
1.5
Adoption Credit
1.6
Child Tax Credit
1.7
Earned Income Tax Credit
1.8
Refundable Credit for Coverage Under a Qualified Health Plan
1.9
Rehabilitation Expenditures Treated as Separate New Building
1.10
Low-Income Housing Credit
1.11
Employee Health Insurance Expense of Small Employers
1.12
Exemption Amounts for Alternative Minimum Tax
1.13
Alternative Minimum Tax Exemption for a Child Subject to the “Kiddie Tax”
1.14
Certain Expenses of Elementary and Secondary School Teachers
1.15
Transportation Mainline Pipeline Construction Industry Optional Expense Substantiation Rules for Payments to Employees Under Accountable Plans
1.16
Safe Harbor Rules for Broker Commissions on Guaranteed Investment Contracts or Investments Purchased for a Yield Restricted Defeasance Escrow
1.17
Insubstantial Benefit Limitations for Contributions Associated with Charitable Fund-Raising Campaigns
1.18
Reporting Exception for Certain Exempt Organizations with Nondeductible Lobbying Expenditures
1.2 New Standard Mileage Rates
1
2.1
1.2 New Standard Mileage Rates
1.3 Third Party Network Transactions
1
3.1
1.3 Third Party Network Transactions
1.4 Direct File Pilot Program
1
4.1
1.4 Direct File Pilot Program
1.5 SECURE 2.0 Act, Section 109, higher catch-up contribution limits for individuals aged 60-63 effective for 2025
1
5.1
1.5 SECURE 2.0 Act, Section 109, higher catch-up contribution limits for individuals aged 60-63 effective for 2025
1.6 SECURE 2.0 Act, Section 124, increased age of onset blindness or disability for qualified ABLE programs effective for tax years beginning after 12/31/2025
1
6.1
1.6 SECURE 2.0 Act, Section 124, increased age of onset blindness or disability for qualified ABLE programs effective for tax years beginning after 12/31/2025
Domain 2 – General Review
3
7.1
2.1 Filing Status Review
7.2
Qualifying Widow(er) With Dependent Child
7.3
Gross Income Limitation for a Qualifying Relative
2.2 Taxability of Earnings
2
8.1
2.2 Taxability of Earnings
8.2
Social Security and Medicare Tax on Unreported Tip Income
2.3 Interest, dividends, foreign accounts and trusts
1
9.1
2.3 Interest, dividends, foreign accounts and trusts
2.4 Reporting and Taxability of Retirement Income
1
10.1
2.4 Reporting and Taxability of Retirement Income
2.5 IRAs
5
11.1
2.5 IRAs
11.2
Contributions
11.3
Deductions
11.4
Distributions
11.5
10% Penalty
2.6 Reporting and Taxability of Unemployment Compensation
1
12.1
2.6 Reporting and Taxability of Unemployment Compensation
2.7 Alimony
1
13.1
2.7 Alimony
2.8 Schedule C, Profit or Loss from Business
15
14.1
2.8 Schedule C, Profit or Loss from Business
14.2
Business Expenses Deductions
14.3
Deducting Automobile Expenses
14.4
Business Travel Expenses
14.5
Other Business Deductions
14.6
2.8.1 Determination of Gross Income & Deductions
14.7
2.8.2 Business versus Hobby
14.8
2.8.3 Business Use of Home
14.9
2.8.4 Recordkeeping Requirements
14.10
2.8.5 Entertainment Expenses
14.11
2.8.6 Section 179
14.12
2.8.7 Depreciation
14.13
2.8.7.1 Bonus Depreciation
14.14
2.8.7.2 Luxury Auto Depreciation Limits
14.15
2.8.7.3 Listed Property Updates
2.9 Overview of Capital Gains and Losses
2
15.1
2.9 Overview of Capital Gains and Losses
15.2
Calculating Capital Gains or Loss
2.10 Standard Deduction
1
16.1
2.10 Standard Deduction
2.11 Schedule A, Itemized Deductions
10
17.1
2.11 Schedule A, Itemized Deductions
17.2
2.11.1 Medical and Dental Expenses
17.3
2.11.2 State and Local Tax Deduction
17.4
2.11.3 Home Mortgage Interest and Home Equity Loans
17.5
2.11.4 Charitable Contributions
17.6
2.11.4.1 60% AGI Limit for Cash Contributions
17.7
2.11.4.2 Contemporaneous Written Acknowledgement
17.8
2.11.5 Federally Declared Disaster Area Casualty Loss Deduction
17.9
2.11.6 Moving Expense Deduction
17.10
2.11.7 Recordkeeping and Documentation of Deductions
2.12 Tax Credit Eligibility
6
18.1
2.12 Tax Credit Eligibility
18.2
Credits for Qualifying Children and Other Dependents
18.3
Child and Dependent Care Credit
18.4
Earned Income Tax Credit
18.5
Education Credits
18.6
Form 8862 Information to Claim Certain Credits After Disallowance
2.13 Energy Credits
1
19.1
2.13 Energy Credits
2.14 Clean Vehicle Credits
1
20.1
2.14 Clean Vehicle Credits
2.15 General Topics
13
21.1
2.15.1 Tax Treatment of the Acquisition and Disposition of Digital Assets
21.2
Updated Digital Asset
21.3
2.15.2 Alternative Minimum Tax (AMT)
21.4
Calculating AMT
21.5
2.15.3 QBI Deduction
21.6
2.15.4 Kiddie Tax
21.7
2.15.5 Section 529 Plans
21.8
2.15.6 Achieving a Better Life Experience (ABLE) Account
21.9
2.15.7 Cancellation of Student Debt
21.10
2.15.8 Net Operating Loss
21.11
2.15.9 Premium Tax Credit
21.12
2.15.10 Employee Fringe Benefits
21.13
2.15.11 Depreciation of Rental Property
2.16 Withholding and Estimated Tax Payments
1
22.1
2.16 Withholding and Estimated Tax Payments
2.17 Balance Due and Refund Options
1
23.1
2.17 Balance Due and Refund Options
2.18 Tax Return Due Dates and Filing for Extensions
1
24.1
2.18 Tax Return Due Dates and Filing for Extensions
Domain 3 – Practices, Procedures and Professional Responsibility
1
25.1
3.1 Tax-Related Identity Theft
3.2 Safeguarding Taxpayer Data
1
26.1
3.2 Safeguarding Taxpayer Data
3.3 Overview and Expiration of Individual Taxpayer Identification Numbers (ITINs)
1
27.1
3.3 Overview and Expiration of Individual Taxpayer Identification Numbers (ITINs)
3.4 Preparer Penalties
1
28.1
3.4 Preparer Penalties
3.5 Tax Preparation Due Diligence
3
29.1
3.5 Tax Preparation Due Diligence
29.2
Complete Form 8867
29.3
Compute the Credits
3.6 E-file Requirements
1
30.1
3.6 E-file Requirements
3.7 Annual Filing Season Program
6
31.1
3.7 Annual Filing Season Program
31.2
3.7.1 Annual Filing Season Program Requirements
31.3
3.7.2 Circular 230 and Consent to Circular 230
31.4
Office of Professional Responsibility
31.5
Return Preparer Office
31.6
3.7.3 Limited Representation
Final Exam
2
32.1
AFTR Final Exam Set A
3 Hours
50 Questions
32.2
AFTR Final Exam Set B
3 Hours
50 Questions
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