a registered tax return preparer who is not also a cpa, attorney, or enrolled agent:

Registered Tax Return Preparer (RTRP)- As of 2013, the IRS requires anyone who prepares federal tax returns for a fee, and is not an attorney, CPA or EA, to become a RTRP. RTRPs must pass a basic competency exam, plus complete continuing education requirements. If you hire a CRTP, verify he/she is also an RTRP or is in the process of becoming one.

Full Answer

Can a tax preparer represent a client who did not prepare a return?

Tax return preparers with limited representation rights include: Annual Filing Season Program Participants – This voluntary program recognizes the efforts of return preparers who are generally not attorneys, certified public accountants, or enrolled agents. It was designed to encourage education and filing season readiness.

What is the registered tax return preparer test?

unless the tax return preparer is a: o Certified Public Accountant, attorney, or an Enrolled Agent; o Supervised preparer, which is an individual who: Does not, and is not required to, sign a tax return as paid preparer, Works at a firm at least 80 percent owned by CPAs, attorneys or Enrolled Agents, and Is supervised by a CPA, attorney or Enrolled Agent o Preparer who does not, for …

Who is authorized to prepare a tax return?

Jan 21, 2022 · There are various types of tax return preparers, including certified public accountants, enrolled agents, attorneys, and many others who don't have a professional credential. You expect your preparer to be skilled in tax preparation and to accurately file your income tax return. You trust him or her with your most personal information.

Can the IRS enforce its regulatory requirements for registered tax preparers?

The significant difference between a CPA and a Tax Preparer is their respective area of specialization. Unlike the latter, CPAs hold expertise in various accounting fields other than tax. They have the authorized license to practice further in multiple areas. Hence, their scope of work is much broader.

What do tax preparers know?

They know about your marriage, your income, your children and your social security numbers – the details of your financial life. Most tax return preparers provide outstanding and professional tax service.

What are the different types of tax preparers?

There are various types of tax return preparers, including certified public accountants, enrolled agents, attorneys, and many others who don't have a professional credential. You expect your preparer to be skilled in tax preparation and to accurately file your income tax return.

What do you expect from a tax preparer?

You expect your preparer to be skilled in tax preparation and to accurately file your income tax return. You trust him or her with your most personal information. They know about your marriage, your income, your children and your social security numbers – the details of your financial life. Most tax return preparers provide outstanding ...

What is a registered tax preparer?

A Registered Tax Return Preparer is a former category of federal tax return preparers created by the U.S. Internal Revenue Service (IRS). In January 2013, the IRS announced the suspension of the program because of a ruling on January 18, 2013, by Judge James E. Boasberg of the United States District Court for the District of Columbia. ...

How many hours of continuing education is required for a tax preparer?

Some preparers were required to pass a competency test and to complete 15 hours of continuing education credits annually.

How old do you have to be to be a tax preparer?

To become a Registered Tax Return Preparer, a person was required to be age 18 or older, to register with the IRS, and to have a valid Preparer Tax Identification Number (PTIN). A Registered Tax Return Preparer was to have passed a competency test covering tax law issues, individual tax return preparation, and ethics.

When did the IRS stop enforcing the tax return requirements?

In January 2013, the IRS issued the following announcement: As of Friday, Jan. 18 , 2013, the United States District Court for the District of Columbia has enjoined the Internal Revenue Service from enforcing the regulatory requirements for registered tax return preparers. In accordance with this order, tax return preparers covered by this program ...

Who is the AICPA vice president?

In testimony at an IRS hearing in October, Edward Karl, AICPA vice president–taxation, strongly urged the IRS to exempt the nonsigning staff of CPA firms from the testing and continuing education requirements.

When did the IRS require PTIN?

In January 2010, the IRS announced that it was recommending increased oversight of tax return preparers and since then has been issuing rules and guidance implementing that increased oversight. In September, it issued final regulations requiring paid tax return preparers to obtain and use a preparer tax identification number (PTIN) ...

Who can get a provisional PTIN?

(In practice, the IRS has been allowing this since its PTIN registration system opened in September.) After the competency exam is first offered, the IRS will stop offering provisional PTINs and only attorneys, CPAs, enrolled agents, registered tax return preparers, or individuals who meet one of the two exceptions described above will be eligible to obtain a PTIN.

Overview

Registered Tax Return Preparer requirements

To become a Registered Tax Return Preparer, a person was required to be age 18 or older, to register with the IRS, and to have a valid Preparer Tax Identification Number(PTIN). A Registered Tax Return Preparer was to have passed a competency test covering tax law issues, individual tax return preparation, and ethics. He or she was required to pass a tax compliance check conducted by the IRS. To maintain the designation, a Registered Tax Return Preparer was required to compl…

History of Registered Tax Return Preparers

Services provided

Suspension of the program

See also

External links