2025 Annual Federal Tax Refresher (AFTR)
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Curriculum
4 Sections
87 Lessons
26 Weeks
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Domain 1: New Tax Law / Recent Updates
27
1.1
New Tax Law / Recent Updates
1.2
1.1 Annual Inflation and Cost of Living Adjustments
1.3
1.1 Annual Inflation and Cost of Living Adjustments
1.4
1.1 Annual Inflation and Cost of Living Adjustments
1.5
1.1 Annual Inflation and Cost of Living Adjustments
1.6
1.1 Annual Inflation and Cost of Living Adjustments
1.7
1.1 Annual Inflation and Cost of Living Adjustments
1.8
1.1 Annual Inflation and Cost of Living Adjustments
1.9
1.1 Annual Inflation and Cost of Living Adjustments
1.10
1.1 Annual Inflation and Cost of Living Adjustments
1.11
1.1 Annual Inflation and Cost of Living Adjustments
1.12
1.1 Annual Inflation and Cost of Living Adjustments
1.13
1.1 Annual Inflation and Cost of Living Adjustments
1.14
1.1 Annual Inflation and Cost of Living Adjustments
1.15
1.1 Annual Inflation and Cost of Living Adjustments
1.16
1.1 Annual Inflation and Cost of Living Adjustments
1.17
1.1 Annual Inflation and Cost of Living Adjustments
1.18
1.1 Annual Inflation and Cost of Living Adjustments
1.19
1.1 Annual Inflation and Cost of Living Adjustments
1.20
1.1 Annual Inflation and Cost of Living Adjustments
1.21
1.1 Annual Inflation and Cost of Living Adjustments
1.22
1.2 New Standard Mileage Rates
1.23
1.3 Third Party Network Transactions
1.24
1.4 Resume Issuing Automated Reminder Notices for Balances Due
1.25
1.5 Direct File Pilot Program
1.26
1.6 SECURE 2.0 Act, Section 325, Roth Plan Distribution
1.27
1.7 SECURE 2.0 Act, Section 603, Catch-Up Contributions Effective for 2024
Domain 2: General Review
50
2.1
2.1 Filing Status Review
2.2
2.2 Taxability of Earnings
2.3
2.3 Schedule B
2.4
2.4 Reporting and Taxability of Retirement Income
2.5
2.5 IRAs
2.6
2.6 Reporting and Taxability of Unemployment Compensation
2.7
2.7 Alimony
2.8
2.8 Schedule C
2.9
2.8.1 Determination of Gross Income & Deductions
2.10
2.8.2 Business versus Hobby
2.11
2.8.3 Business Use of Home
2.12
2.8.4 Recordkeeping Requirements
2.13
2.8.5 Entertainment Expenses
2.14
2.8.6 Section 179
2.15
2.8.7 Depreciation
2.16
2.8.7.1 Bonus Depreciation
2.17
2.8.7.2 Luxury Auto Depreciation Limits
2.18
2.8.7.3 Listed Property
2.19
2.9 Schedule D
2.20
2.10 Standard Deduction
2.21
2.11 Schedule A
2.22
2.11.1 Medical and Dental Expenses
2.23
2.11.2 State and Local Tax Deduction
2.24
2.11.3 Home Mortgage Interest and Home Equity Loans
2.25
2.11.4 Charitable Contributions
2.26
2.11.4.1 60% AGI Limit for Cash Contributions
2.27
2.11.4.2 Contemporaneous Written Acknowledgement
2.28
2.11.5 Federally Declared Disaster Area Casualty Loss Deduction
2.29
2.11.6 Moving Expense Deduction
2.30
2.11.7 Recordkeeping and Documentation of Deductions
2.31
2.12 Tax Credit Eligibility
2.32
2.12 Tax Credit Eligibility
2.33
2.12 Tax Credit Eligibility
2.34
2.13 Energy Credits
2.35
2.14 Clean Vehicle Credits
2.36
2.15 Overview Topics
2.37
2.15.1 Tax Treatment of the Acquisition and Disposition of Digital Assets
2.38
2.15.2 Alternative Minimum Tax
2.39
2.15.3 QBI Deduction
2.40
2.15.4 Kiddie Tax
2.41
2.15.5 Section 529 Plans
2.42
2.15.6 Achieving a Better Life Experience Account
2.43
2.15.7 Cancellation of Student Debt
2.44
2.15.8 Net Operating Loss
2.45
2.15.9 Premium Tax Credit
2.46
2.15.10 Employee Fringe Benefits
2.47
2.15.11 Depreciation of Rental Property
2.48
2.16 Withholding and Estimated Tax Payments
2.49
2.17 Balance Due and Refund Options
2.50
2.18 Tax Return Due Dates and Filing for Extensions
Domain 3: Practices, Procedures and Professional Responsibility
10
3.1
3.1 Tax-Related Identity Theft
3.2
3.2 Safeguarding Taxpayer Data
3.3
3.3 Overview and Expiration of Individual Taxpayer Identification Numbers
3.4
3.4 Preparer Penalties
3.5
3.5 Tax Preparation Due Diligence
3.6
3.6 E-file Requirements
3.7
3.7 Annual Filing Season Program
3.8
3.7.1 Annual Filing Season Program Requirements
3.9
3.7.2 Circular 230
3.10
3.7.3 Limited Representation
Annual Federal Tax Refresher Final Exam
1
4.1
Annual Federal Tax Refresher Final Exam
3 Hours
100 Questions
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