|
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 |
|
Registered Tax Return
Preparers** |
Yes |
Yes |
Proposals
Pending |
Yes (RTRP
Test) |
15 hours
per Year |
Limited |
|
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.
**RTRPs have passed
an IRS test establishing minimal
competency. The test covers only individual
income tax returns (Form 1040). They must
adhere to ethical standards. They must also
complete 15 hours of continuing education
each year. RTRPs have limited practice
rights before the IRS, which means they can
represent clients in only certain
circumstances.
***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 |
FAX
562-433-2043