Tax Preparer Regulation
IRS Return Preparer Office Update
In response to an injunction issued by the U.S. District Court for the District of Columbia on January 18, 2013, the IRS Return Preparer Office has stopped enforcing regulatory requirements for registered preparers. This means preparers covered by this program are not currently required to register with the IRS or complete competency testing or continuing education. The injunction only affects registered return preparers. It does not impact requirements for CPAs, attorneys, enrolled agents, enrolled retirement plan agents, or enrolled actuaries.
The IRS plans to appeal the ruling because it believes it has the authority to administer the registered return preparer program. The IRS also is working to resolve issues surrounding the issuance of Preparer Tax Identification Numbers (PTINs) for the filing season, and will provide additional information shortly. In the meantime, however, taxpayers seeking return preparation services are not protected by the minimum standards imposed by the registration program. The National Taxpayer Advocate urges tax professionals to encourage taxpayers to be vigilant when hiring preparers, by taking the following steps:
- Ask the preparer directly about his or her qualifications and experience level in preparing tax returns. The preparer should convince the taxpayer he or she possesses sufficient knowledge of relevant tax law – not just how to use return preparation software.
- Make sure the preparer signs the return and fills in his or her PTIN or Social Security number where indicated on the forms.
- Obtain from the preparer a hard copy of the signed and filed return and keep the copy in case of a problem with the return.
Tax Preparer Regulation
This section includes important information about tax preparer regulations, including how to apply or renew your PTIN, exam requirements, education requirements, and electronic filing requirements.
- Renewing or Applying for a PTIN
- Registered Tax Return Preparer Test
- Continuing Professional Education Requirements
Tax Pro Resources
Electronic Filing
Soon, tax preparers may be required to e-file, for more information about electronic filing, visit the e-file provider page on www.irs.gov. In addition, beginning October 1, 2102, all applications to become an IRS e-file provider must be submitted online. Read more information to Become an Authorized e-file Provider.
Interactive Tools
- EITC Assistant - Available in English and Spanish
- IRS Withholding Calculator
- Online Payment Agreement
- Taxpayer Assistance Center Office Locator
- Online Employer Identification Number (EIN)
- Electronic Federal Tax Payment System
Tax Law Updates
- Affordable Care Act Provisions
- American Recovery and Reinvestment Act of 2009 Information Center
- Third Party Information Reporting
