Form 15725 — Word Count Formula Worksheet

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f15725.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

(August 2026)

Department of the Treasury - Internal Revenue Service

The Word Count Formula is an optional method used to determine IRS continuing education (CE) credit for self-study programs based on a 50-minute contact hour. The formula estimates the total time required for a participant to complete the program.

The calculation includes: (1) required reading, (2) audio and video segments (if applicable) and (3) review questions and final examination questions.

Program Details

Provider name Provider number Program name

Section I — Required Reading

The Word Count Formula should include the total number of words in the program's required reading that are essential to achieving stated learning objectives. Exclude any content that is not essential to achieving the stated learning objectives from the Required Reading portion of the Word Count Formula. For example, full tax regulations included for reference should be placed in an appendix and excluded from the word count.

Do not include the following in the word count:

/ 180 =

=

x 1.85 =

x 1.85 =

Total minutes

Total minutes

Total minutes

Total minutes

• Course introductions

• Instructions to the learner

• Author/course developer biographies

• Repetitive elements (e.g., company name, headers/footers, etc.)

• Table of contents

Section II — Audio/Video (A/V) Segments (if applicable)

• Non-essential tables, charts and graphs

• Glossaries

• Supplementary appendices

• Review questions and final exam questions

Include audio and video time in the Word Count Formula when the content provides additional learning. Do not include audio/video that merely duplicates written content (e.g., narration). If a self-study program consists entirely of video, the calculation includes the total video duration.

Section III — Review and Final Exam Questions

Self-study programs must include a minimum of 3 review questions and 5 final examination questions per credit hour. Include all review questions and final examination questions in the Word Count Formula.

Special rule for the Annual Federal Tax Refresher (AFTR) Course and Test Review questions aren't required in the AFTR Course. If used, no more than 18 review questions can be used in the course and entered in the Word Count Formula. Do NOT include AFTR Test/final examination questions in the Word Count Formula. Participants do not receive CE credit for completing the 3-hour AFTR Test.

Section IV — Total Time Calculation (in minutes)

Required reading time

Audio/Video time

Question time

Total time

Required reading word count

A/V minutes

Number of review questions

Number of final exam questions

Section V — CE Credit Calculation

Calculation based on total time / 50 (Round down to the nearest whole credit hour)

Recordkeeping —CE providers must document their method used to determine the number of credit hours offered and retain supporting documentation for 4 years from the program's completion date.

Catalog Number 96336D www.irs.gov Form 15725 (Rev. 8-2026)