Free CE sources from the IRS
| Source | Cost | Who earns credit | Conditions |
|---|---|---|---|
| IRS webinars for tax practitioners | Free | Enrolled agents and other preparers with a valid PTIN; CPAs and attorneys check with their boards | Live broadcast only; no credit for replays. Your name must match your PTIN record |
| Refundable Credit due diligence module | Free | Enrolled agents and other tax return preparers | Approved for one CE credit; covers EITC, CTC/ACTC and AOTC due diligence |
| VITA / TCE volunteering (Link & Learn) | Free | Enrolled agents and AFSP participants; others depending on their board | Complete the coursework and volunteer as a preparer, quality reviewer or instructor |
| IRS Nationwide Tax Forums Online | $29 per credit | Varies by credential | On-demand seminars; courses can be watched free without credit |
| IRS Nationwide Tax Forum (in person) | $275–$409 registration (2026) | EAs, CPAs, AFSP and CTEC participants | Up to 18 CE credits; no credit for partial attendance |
How free CE fits the Annual Filing Season Program
Non-credentialed preparers earn the IRS Annual Filing Season Program (AFSP) Record of Completion with 18 hours of CE from IRS-approved providers: a 6-hour Annual Federal Tax Refresher (AFTR) course with a comprehension test, 10 hours of other federal tax law and 2 hours of ethics. Preparers exempt from the AFTR course need 15 hours: 10 of federal tax law, 3 of federal tax law updates and 2 of ethics.
Free IRS webinars and the due diligence module can count toward the federal tax law hours if they're offered for CE. The AFTR course itself is offered by approved CE providers and usually has a fee. Details: Annual Filing Season Program.
Tips to get credit
- Register with your exact PTIN name. IRS webinar credit posts to your PTIN account only if your name matches.
- Attend live and answer the polling questions. The IRS doesn't award credit for archived viewings.
- Check your PTIN account after each course to confirm the hours posted.
- California preparers: the IRS posts eligible webinar credit to your CTEC account too. CTEC has its own annual hour requirements, so confirm what counts.
- Plan early. Free webinars run on the IRS's schedule, so check upcoming dates in the fall.
Training is more than CE hours
CE keeps you current on tax law. Running an office also takes software training, a workflow and season support. Partner offices with us get professional software, structured training before January and support in season, with $0 upfront. See how we work.
Common questions
Where can tax preparers get free CE credits?
From the IRS: live webinars for tax practitioners, the Refundable Credit due diligence training module (one CE credit), and VITA or TCE volunteering after completing the training. Credits post to your PTIN account.
Do recorded IRS webinars count for CE?
No. The IRS says it doesn't offer CE credit or certificates for webinars viewed after the live broadcast. The IRS Nationwide Tax Forums Online offers on-demand seminars with credit for a fee.
How many CE hours do I need for the AFSP?
Eighteen hours from IRS-approved CE providers: a 6-hour Annual Federal Tax Refresher course with a test, 10 hours of federal tax law and 2 hours of ethics. Exempt preparers need 15 hours: 10 federal tax law, 3 updates and 2 ethics.
Can I get CE credit for volunteering with VITA?
Yes. The IRS says enrolled agents and AFSP participants can earn CE credits by completing VITA/TCE coursework and volunteering as a preparer, quality reviewer or instructor.
Sources
- IRS: IRS-sponsored continuing education programs
- IRS: General requirements for the AFSP Record of Completion
- IRS: Nationwide Tax Forums Online
- IRS: 2026 IRS Nationwide Tax Forum registration is now open
- IRS Nationwide Tax Forum: FAQ (registration fees)
- IRS Publication 5362: Continuing education credits for VITA/TCE partners and volunteers