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
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

IRS Circular 230 Disclosure

Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.