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- 6 CE
- 2025 Annual Federal Tax Refresher (AFTR)
Curriculum
- 4 Sections
- 87 Lessons
- 26 Weeks
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- Domain 1: New Tax Law / Recent Updates27
- 1.1New Tax Law / Recent Updates
- 1.21.1 Annual Inflation and Cost of Living Adjustments
- 1.31.1 Annual Inflation and Cost of Living Adjustments
- 1.41.1 Annual Inflation and Cost of Living Adjustments
- 1.51.1 Annual Inflation and Cost of Living Adjustments
- 1.61.1 Annual Inflation and Cost of Living Adjustments
- 1.71.1 Annual Inflation and Cost of Living Adjustments
- 1.81.1 Annual Inflation and Cost of Living Adjustments
- 1.91.1 Annual Inflation and Cost of Living Adjustments
- 1.101.1 Annual Inflation and Cost of Living Adjustments
- 1.111.1 Annual Inflation and Cost of Living Adjustments
- 1.121.1 Annual Inflation and Cost of Living Adjustments
- 1.131.1 Annual Inflation and Cost of Living Adjustments
- 1.141.1 Annual Inflation and Cost of Living Adjustments
- 1.151.1 Annual Inflation and Cost of Living Adjustments
- 1.161.1 Annual Inflation and Cost of Living Adjustments
- 1.171.1 Annual Inflation and Cost of Living Adjustments
- 1.181.1 Annual Inflation and Cost of Living Adjustments
- 1.191.1 Annual Inflation and Cost of Living Adjustments
- 1.201.1 Annual Inflation and Cost of Living Adjustments
- 1.211.1 Annual Inflation and Cost of Living Adjustments
- 1.221.2 New Standard Mileage Rates
- 1.231.3 Third Party Network Transactions
- 1.241.4 Resume Issuing Automated Reminder Notices for Balances Due
- 1.251.5 Direct File Pilot Program
- 1.261.6 SECURE 2.0 Act, Section 325, Roth Plan Distribution
- 1.271.7 SECURE 2.0 Act, Section 603, Catch-Up Contributions Effective for 2024
- Domain 2: General Review50
- 2.12.1 Filing Status Review
- 2.22.2 Taxability of Earnings
- 2.32.3 Schedule B
- 2.42.4 Reporting and Taxability of Retirement Income
- 2.52.5 IRAs
- 2.62.6 Reporting and Taxability of Unemployment Compensation
- 2.72.7 Alimony
- 2.82.8 Schedule C
- 2.92.8.1 Determination of Gross Income & Deductions
- 2.102.8.2 Business versus Hobby
- 2.112.8.3 Business Use of Home
- 2.122.8.4 Recordkeeping Requirements
- 2.132.8.5 Entertainment Expenses
- 2.142.8.6 Section 179
- 2.152.8.7 Depreciation
- 2.162.8.7.1 Bonus Depreciation
- 2.172.8.7.2 Luxury Auto Depreciation Limits
- 2.182.8.7.3 Listed Property
- 2.192.9 Schedule D
- 2.202.10 Standard Deduction
- 2.212.11 Schedule A
- 2.222.11.1 Medical and Dental Expenses
- 2.232.11.2 State and Local Tax Deduction
- 2.242.11.3 Home Mortgage Interest and Home Equity Loans
- 2.252.11.4 Charitable Contributions
- 2.262.11.4.1 60% AGI Limit for Cash Contributions
- 2.272.11.4.2 Contemporaneous Written Acknowledgement
- 2.282.11.5 Federally Declared Disaster Area Casualty Loss Deduction
- 2.292.11.6 Moving Expense Deduction
- 2.302.11.7 Recordkeeping and Documentation of Deductions
- 2.312.12 Tax Credit Eligibility
- 2.322.12 Tax Credit Eligibility
- 2.332.12 Tax Credit Eligibility
- 2.342.13 Energy Credits
- 2.352.14 Clean Vehicle Credits
- 2.362.15 Overview Topics
- 2.372.15.1 Tax Treatment of the Acquisition and Disposition of Digital Assets
- 2.382.15.2 Alternative Minimum Tax
- 2.392.15.3 QBI Deduction
- 2.402.15.4 Kiddie Tax
- 2.412.15.5 Section 529 Plans
- 2.422.15.6 Achieving a Better Life Experience Account
- 2.432.15.7 Cancellation of Student Debt
- 2.442.15.8 Net Operating Loss
- 2.452.15.9 Premium Tax Credit
- 2.462.15.10 Employee Fringe Benefits
- 2.472.15.11 Depreciation of Rental Property
- 2.482.16 Withholding and Estimated Tax Payments
- 2.492.17 Balance Due and Refund Options
- 2.502.18 Tax Return Due Dates and Filing for Extensions
- Domain 3: Practices, Procedures and Professional Responsibility10
- 3.13.1 Tax-Related Identity Theft
- 3.23.2 Safeguarding Taxpayer Data
- 3.33.3 Overview and Expiration of Individual Taxpayer Identification Numbers
- 3.43.4 Preparer Penalties
- 3.53.5 Tax Preparation Due Diligence
- 3.63.6 E-file Requirements
- 3.73.7 Annual Filing Season Program
- 3.83.7.1 Annual Filing Season Program Requirements
- 3.93.7.2 Circular 230
- 3.103.7.3 Limited Representation
- Annual Federal Tax Refresher Final Exam1
1.1 Annual Inflation and Cost of Living Adjustments
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