Overview of Tax Return Preparer Requirements
The chart below provides an overview of the various categories of individuals who may prepare federal tax returns for compensation.
|
Category |
PTIN |
Tax Compliance Check |
Background Check |
IRS Test |
Continuing Education |
Practice Rights |
|
Enrolled Agents* |
Yes |
Yes |
Proposals Pending |
Yes (Special Enrollment Exam) |
72 hours every 3 years |
Unlimited |
|
CPAs** |
Yes |
Yes |
Proposals Pending |
No |
Varies |
Unlimited |
|
Attorneys** |
Yes |
Yes |
Proposals Pending |
No |
Varies |
Unlimited |
|
Supervised Preparers† |
Yes |
Yes |
Proposals Pending |
No |
No |
Limited |
|
Non-1040 Preparers‡ |
Yes |
Yes |
Proposals Pending |
No |
No |
Limited |
*Enrolled Agents have passed a three-part, comprehensive IRS exam covering individual and business returns. They must adhere to ethical standards and complete 72 hours of continuing education courses every three years. EAs have unlimited practice rights before the IRS, which means they can represent clients for any tax matter.
**CPAs and Attorneys have unlimited practice rights before the IRS.
†To determine if you are a supervised preparer, view the fact sheet
‡ If you only prepare Forms 1040-PR and 1040-SS, you are considered a non-1040 preparer