Program Details
Provider name, provider number and program name.
15725
Word Count Formula Worksheet
- Agency
- IRS
- Revision
- Rev. 8-2026
- Fillable fields
- 16
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 15725: Word Count Formula Worksheet
Form 15725 is the Word Count Formula Worksheet. The form says 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, and that it estimates the total time required for a participant to complete the program.
The calculation includes three parts: required reading, audio and video segments (if applicable), and review questions and final examination questions. The worksheet adds the minutes from each part, then divides the total time by 50 and rounds down to the nearest whole credit hour.
The top of the form asks for the provider name, provider number and program name, and its recordkeeping note is addressed to CE providers. It prints no filing address. You can fill out Form 15725 free in your browser on this page and download the result without an account.
What's on Form 15725
Section I: Required Reading
The word count of required reading essential to the stated learning objectives, divided by 180 to give total minutes. The form lists content to leave out, such as course introductions, glossaries and the table of contents.
Section II: Audio/Video Segments
A/V minutes for audio and video that provide additional learning. Audio or video that merely duplicates written content, such as narration, is not included.
Section III: Review and Final Exam Questions
The number of review questions times 1.85 and the number of final exam questions times 1.85, each giving total minutes, plus the special rule for the AFTR Course and Test.
Sections IV and V: totals and credit
Section IV adds required reading, audio/video and question time. Section V divides total time by 50 and rounds down to the nearest whole credit hour.
How to fill out Form 15725
- 1
Fill in the program details
Enter the provider name, provider number and program name at the top.
- 2
Count the required reading
Count the words in required reading that are essential to the learning objectives, leaving out items the form lists such as author biographies, repeated headers and footers, and review and exam questions. Divide by 180.
- 3
Add audio and video minutes
Enter the minutes of audio and video that add learning. If the program is entirely video, use the total video duration.
- 4
Count the questions
Enter the number of review questions and of final exam questions, each multiplied by 1.85. The form says self-study programs must include a minimum of 3 review questions and 5 final examination questions per credit hour.
- 5
Apply the AFTR rule if it fits
For the AFTR Course, count no more than 18 review questions, and leave AFTR Test or final examination questions out of the formula.
- 6
Total and divide by 50
Add the three times in Section IV, divide the total by 50 in Section V, and round down to the nearest whole credit hour.
Why fill Form 15725 on indox
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Recordkeeping and notes
Optional method
The form calls the Word Count Formula an optional method used to determine IRS CE credit for self-study programs.
Keep records for 4 years
The form says 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.
No filing address
The worksheet prints no mailing address or filing deadline.
AFTR Test
The form says participants do not receive CE credit for completing the 3-hour AFTR Test.
Related forms
Who uses Form 15725?
The worksheet is for continuing education providers that offer self-study programs. The top asks for the provider name, provider number and program name.
Official sources and the blank
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Questions about Form 15725
How is required reading turned into minutes?
The required reading word count is divided by 180 to give total minutes, counting only content essential to the stated learning objectives.
How many questions does a self-study program need?
The form says a minimum of 3 review questions and 5 final examination questions per credit hour.
How are questions counted in the formula?
The number of review questions and the number of final exam questions are each multiplied by 1.85 to give total minutes.
How is the CE credit worked out?
Total time in minutes is divided by 50, then rounded down to the nearest whole credit hour.
What is different for the AFTR course?
Review questions are not required. If used, no more than 18 can be counted, and AFTR Test or final examination questions are not included.
How long are records kept?
The form says CE providers retain supporting documentation for 4 years from the program's completion date.