The 2023 Annual Federal Tax Refresher (AFTR) Course is a comprehensive educational program designed for tax professionals to stay up to date with the latest changes and updates in federal tax regulations. This course is required for the Annual Filing Season Program (AFSP) participants to obtain the AFSP-Record of Completion. The course aims to ensure that tax professionals maintain a high level of proficiency and competency, enabling them to provide accurate and reliable tax advice and preparation services to their clients.

For more detailed information about the AFSP-Record of completion, please visit our website.

The course is structured across three distinct domains.

  • Domain 1 – New Tax Law/Recent Updates
  • Domain 2 – General Review
  • Domain 3 – Practices, Procedures and Professional Responsibility


Upon completion of this course:

  • You should be able to accurately interpret and apply the latest changes in federal tax regulations, ensuring you can provide clients with up-to-date and compliant tax advice.
  • You should have the skills to navigate intricate tax scenarios confidently, understanding how different regulations interact and impact various financial situations, thus enabling you to offer precise and reliable tax preparation services.
  • You will fulfill the educational requirement for the Annual Filing Season Program (AFSP). This accomplishment will allow you to obtain the AFSP-Record of Completion, enhancing your professional standing and credibility within the industry.


  • IRS
    • 6 CE credits
    • Enrolled Agents are not required to take this course, if you take this course you will not be eligible to receive credits.
    • Delivery Method: Self-Study
    • Luca Center follows the protocols established by the IRS to grant credits.
    • Program Number: ZVMPH-A-00010-23-S
    • Organization’s name: Luca, LLC
    • Approved Audience: Other Tax Return Preparers
    • CE Provider’s number: ZVMPH
    • Upon successful completion of the course and passing of the examination, Luca Center will automatically notify the IRS of your AFTR Course approval.


  • Publication date: Friday, September 8th, 2023
  • Duration: 6 hours
  • Exam Duration: 3 hours
  • Place of Presentation: Luca Center website []
  • Format: PDF Material | Optional Video and Audio
  • Level: Intermediate
  • Preparation Required: General knowledge of federal tax law.
  • Pre-Requisites: None
  • Instructor: Lcda. Úrsula Carrión, CPA
  • Price: Gold Members (Free) | Bronce and Silver ($45) | Regular $90 (+tax)

Additional Information

  • LAST UPDATE: August 29, 2023
  • COURSE STRUCTURE: This course has been structured to facilitate participant completion through a combination of reading materials and the subsequent completion of an examination. Once you buy the course, you have until its expiration date to access it (December 31, 2023, at 11:59pm).
  • OPTIONAL MATERIAL: The AFTR Course includes a video by Domain where the material is explained in Spanish. Watching the videos provided in the course material is not a mandatory requirement to successfully complete the course.
  • EXAM: The exam is open book and will cover the material presented in all three domains of the AFTR Course materials.
  • ATTEMPTS: The participant will have 4 attempts to pass the AFTR Exam. However, the participant will receive a different version of the exam after the second attempt. To access this second exam (third and fourth attempt), you must send an email to
  • TIME LIMIT: The exam must be completed within a three-hour time limit. It is important to consider that the 3-hour time limit will continue to run regardless of whether you disconnect from the internet or close the window. If this happens, as soon as you return to the test you will be asked if you want to “Continue with the Test” or “Start a New Session”. If you press “Start a New Session”, you will start the exam again and it will be considered a new attempt.
  • COMPLETION: The complete course, including the exam and evaluation, must be completed prior to December 31, 2023, at 11:59pm, to qualify for the AFSP Record of Completion from the IRS. Remember that you have until that date to complete it. Otherwise, you will lose access to the course, and it will not be accredited to the IRS.
  • PASSING SCORE: The exam consists of 100 multiple-choice questions with no evaluative feedback. A passing score is 70% or higher.
  • CERTIFICATE: At the end of the course, you must request your certificate of participation by writing an email to In the email, you must write the name of the On-Demand Webinar and your full name as you want it to appear on the certificate.
  • ACCREDITATION: This course is NOT accredited by NASBA, the Puerto Rico Treasury Department, or by the Supreme Court of Puerto Rico.

Technical Information

  • The AFTR educational materials are accessible within the course, specifically under the “Welcome” lesson, and can be downloaded.
  • To clarify any doubts you may have, you will have the opportunity to access the course forum located within the “Welcome” lesson.
  • You can access this course only from the website Access to the course from other Luca platforms, such as Luca’s APP or Mobile version, will not be possible.
  • For technical assistance with the seminar platform, you can call us (787-236-9609) or write to us ( from Monday to Friday from 8:00 am to 5:00 pm.
  • Once your registration is confirmed, due to the proprietary materials and content of each course, Annual Federal Tax Refresh orders are NOT ELIGIBLE for refund, cancellation, or transfer to another course.
  • For more information regarding refund, complaint, and program cancellation policies, please visit our website or contact our offices at 787-236-9609

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