100+ Free AFSP Practice Questions

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Question 1

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Which of the following is NOT a requirement to be a qualifying child for the EITC?

The child must have earned income of their own

The child must be under age 19 (or 24 if a full-time student)

The child must have a valid Social Security number

The child must have lived with the taxpayer for more than half the year

to track

2026 Statistics

Key Facts: AFSP Exam

70%

Passing Score

AFTR comprehension test

100

Test Questions

Multiple-choice, 3-hour limit

18 hrs

CE Required (Non-Exempt)

6 AFTR + 10 tax law + 2 ethics

IRS Program Fee

CE provider fees apply

Annual

Renewal Frequency

Must complete by Dec 31 each year

Limited

Representation Rights

Clients you prepared returns for

The AFSP requires 18 hours of CE including a 6-hour AFTR course with a 100-question test (70% to pass, 3-hour time limit). The IRS charges no fee — costs come from CE providers ($40-$150). AFSP holders get limited representation rights and listing in the IRS public directory. The program must be completed annually by December 31. Exempt participants (former RTRP test passers) need only 15 hours of CE.

Sample AFSP Practice Questions

Try these sample questions to test your AFSP exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1What is the standard filing deadline for individual federal income tax returns (Form 1040)?

A.March 15

B.April 15

C.June 15

D.October 15

Explanation: The standard filing deadline for individual federal income tax returns is April 15. If April 15 falls on a weekend or legal holiday, the deadline moves to the next business day. Taxpayers may request an automatic 6-month extension to October 15 using Form 4868, but this only extends the filing deadline — not the payment deadline.

2Which form is used to request an automatic 6-month extension for filing an individual income tax return?

A.Form 1040-X

B.Form 4868

C.Form 2350

D.Form 1040-ES

Explanation: Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, grants an automatic 6-month extension. This extends the filing deadline from April 15 to October 15. However, any estimated tax owed must still be paid by the original April 15 deadline to avoid interest and late-payment penalties.

3What is the penalty rate per month for failure to file a tax return on time (without fraudulent intent)?

A.0.5% of unpaid tax per month

B.5% of unpaid tax per month

C.10% of unpaid tax per month

D.25% of unpaid tax per month

Explanation: The failure-to-file penalty is 5% of the unpaid tax for each month or partial month the return is late, up to a maximum of 25%. This penalty is significantly higher than the failure-to-pay penalty (0.5% per month), which is why the IRS advises taxpayers to file on time even if they cannot pay the full amount owed.

4Which filing status generally provides the most favorable tax rates for an unmarried taxpayer supporting a qualifying dependent?

A.Single

B.Married Filing Separately

C.Head of Household

D.Qualifying Surviving Spouse

Explanation: Head of Household (HoH) filing status provides wider tax brackets and a higher standard deduction than Single or Married Filing Separately. To qualify, a taxpayer must be unmarried (or considered unmarried) on the last day of the tax year, pay more than half the cost of maintaining a home, and have a qualifying person living with them for more than half the year.

5For how many years after a spouse's death can a surviving spouse with a dependent child use the Qualifying Surviving Spouse filing status?

A.1 year

B.2 years

C.3 years

D.5 years

Explanation: A Qualifying Surviving Spouse (QSS) can use this filing status for two tax years following the year of the spouse's death. The taxpayer must have a dependent child and must not have remarried. This status provides the same standard deduction and tax rates as Married Filing Jointly. In the year of death, the surviving spouse typically files a joint return with the deceased spouse.

6What is the standard deduction for a single filer for tax year 2025?

A.$13,850

B.$14,600

C.$15,000

D.$15,700

Explanation: For tax year 2025, the standard deduction for a single filer is $14,600. The standard deduction is adjusted annually for inflation. Additional standard deduction amounts are available for taxpayers who are age 65 or older or blind. For 2025, the additional amount is $1,950 for single/HoH filers and $1,550 for married filers.

7Which of the following types of income is NOT subject to self-employment tax?

A.Net earnings from a sole proprietorship

B.Distributive share of a general partnership

C.Rental income from real property

D.Freelance consulting income

Explanation: Rental income from real property is generally not subject to self-employment tax, even if the taxpayer actively participates in managing the property. Self-employment tax applies to net earnings from self-employment, including sole proprietorship income, general partnership income, and freelance income. The self-employment tax rate is 15.3% (12.4% Social Security + 2.9% Medicare).

8What is the maximum contribution limit for a traditional or Roth IRA for a taxpayer under age 50 in 2025?

A.$6,500

B.$7,000

C.$7,500

D.$8,000

Explanation: For tax year 2025, the maximum IRA contribution limit for individuals under age 50 is $7,000. Taxpayers age 50 and older can make an additional catch-up contribution of $1,000, for a total of $8,000. This limit applies to the combined total of traditional and Roth IRA contributions. Roth IRA contributions are subject to income phase-out limits.

9Which of the following is a refundable tax credit?

A.Child and Dependent Care Credit

B.Lifetime Learning Credit

C.Earned Income Tax Credit (EITC)

D.Foreign Tax Credit

Explanation: The Earned Income Tax Credit (EITC) is a refundable credit, meaning it can reduce tax liability below zero and result in a refund. The EITC is designed for low-to-moderate income working individuals and families. The amount depends on filing status, number of qualifying children, and earned income. Other refundable credits include the Additional Child Tax Credit and the American Opportunity Credit (partially refundable up to 40%).

10What is the maximum Child Tax Credit amount per qualifying child for tax year 2025?

A.$1,000

B.$1,500

C.$2,000

D.$3,000

Explanation: For tax year 2025, the maximum Child Tax Credit (CTC) is $2,000 per qualifying child under age 17. Up to $1,700 of this credit is refundable as the Additional Child Tax Credit (ACTC) for taxpayers who meet income requirements. The credit begins to phase out at $200,000 of modified AGI ($400,000 for Married Filing Jointly).

About the AFSP Exam

The Annual Filing Season Program (AFSP) is a voluntary IRS program for non-credentialed tax return preparers who want to demonstrate higher professional standards. Participants complete 18 hours of continuing education (including the 6-hour Annual Federal Tax Refresher course with a 100-question comprehension test), renew their PTIN, and consent to Circular 230 obligations. Successful participants receive an AFSP Record of Completion and are listed in the IRS Directory of Federal Tax Return Preparers.

Questions

100 scored questions

Time Limit

3 continuous hours

Passing Score

70% (70 of 100 questions correct)

Exam Fee

No IRS fee; CE provider packages typically $40-$150 (IRS - Internal Revenue Service (via IRS-Approved CE Providers))

AFSP Exam Content Outline

6 hours

Annual Federal Tax Refresher (AFTR)

Tax law updates, filing season issues, inflation adjustments, and new legislation

10 hours

Federal Tax Law Topics

Individual tax return preparation, income, deductions, credits, and Schedule C

2 hours

Ethics / Circular 230

Practitioner duties, due diligence, preparer penalties, and representation rights

How to Pass the AFSP Exam

What You Need to Know

Passing score: 70% (70 of 100 questions correct)
Exam length: 100 questions
Time limit: 3 continuous hours
Exam fee: No IRS fee; CE provider packages typically $40-$150

Keys to Passing

Complete 500+ practice questions
Score 80%+ consistently before scheduling
Focus on highest-weighted sections
Use our AI tutor for tough concepts

AFSP Study Tips from Top Performers

1Focus on current-year inflation adjustments — know the key dollar amounts for standard deductions, tax brackets, and credit thresholds

2Master the due diligence requirements for EITC, CTC, AOTC, and Head of Household (Form 8867)

3Know Circular 230 duties: due diligence, conflicts of interest, record retention, and sanctions

4Understand the difference between refundable and nonrefundable credits and be able to list examples of each

5Review Schedule C reporting for self-employed income, including home office and vehicle deductions

6Study SECURE 2.0 Act changes: RMD age 73, reduced penalties, and enhanced catch-up contributions

Frequently Asked Questions

What is the AFSP and who should take it?

The Annual Filing Season Program (AFSP) is a voluntary IRS initiative for non-credentialed tax return preparers. It requires 18 hours of CE (including a 6-hour AFTR course with a 100-question test), PTIN renewal, and Circular 230 consent. Successful participants get listed in the IRS public directory and receive limited representation rights before the IRS.

How many questions are on the AFTR test and what score do I need to pass?

The AFTR comprehension test consists of 100 multiple-choice questions with a 3-hour time limit. You need a score of 70% (70 correct answers) to pass. Most CE providers allow at least 2 attempts on the same test. If you fail both attempts, you can retake a substantially different version.

How much does the AFSP cost?

The IRS does not charge a fee for the AFSP program itself. However, you must purchase the required CE courses from an IRS-approved CE provider. Packages typically range from $40 to $150 depending on the provider. You also need to renew your PTIN ($19.75 per year).

What is the difference between AFSP and Enrolled Agent (EA)?

AFSP is a voluntary annual program for non-credentialed preparers that provides limited representation rights. The EA designation requires passing a rigorous 3-part exam (SEE) and grants unlimited representation rights before the IRS. AFSP is a good first step, while EA is the gold standard IRS credential.

Do I have to complete the AFSP every year?

Yes, the AFSP must be completed annually. Each year you must complete the required CE hours (including the AFTR course and test), renew your PTIN, and consent to Circular 230 obligations by December 31 to receive a new Record of Completion for the upcoming filing season.

What are AFSP limited representation rights?

AFSP holders can represent clients whose returns they prepared and signed, but only before revenue agents, customer service representatives, and similar IRS employees (including the Taxpayer Advocate Service). They cannot represent clients in appeals or before the IRS Office of Chief Counsel. Without AFSP, non-credentialed PTIN holders have no representation rights.