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Home > Notices > Paid Return Preparer
Published:   |   Last Updated: October 24, 2024

Paid Return Preparer

Where am I on the Roadmap?

Overview

A paid tax return preparer is an individual hired by a taxpayer to prepare the taxpayer’s federal tax return or claim for refund.

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What are my next steps?

Every year, tens of millions of taxpayers pay someone to prepare their federal tax return.

All paid preparers, regardless of their credentials, need to have a Preparer Tax Identification Number (PTIN). Different types of preparers have differing skills, education and expertise.

An important difference in the types of tax preparers is the preparers ability to represent taxpayers before the IRS. Only certain types of preparers (certified public accountants, enrolled agents, or attorneys) have unlimited representation rights before the IRS. Participants in the IRS’s Annual Filing Season Program will have limited representation rights, meaning they can represent taxpayers whose returns they prepared and signed, but only involving audits, customer service matters, and before the Taxpayer Advocate Service.

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Selecting a Tax Return Preparer

The IRS has a searchable, sortable Directory of Federal Tax Return Preparers with Credentials and Select Qualifications on IRS.gov that taxpayers can use to research tax return preparers by last name, ZIP code, or credential. This public directory includes PTIN holders who are:

  • Credentialed preparers (attorneys, certified public accountants, enrolled agents, enrolled actuary, and enrolled retirement plan agents) and;
  • Annual Filing Season Program participants.

Taxpayers can research a specific tax professional’s credentials or qualifications. The listings are not an endorsement from the IRS.

Where can I get additional help?

Steps to take

If you need someone to prepare your tax return? 

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Understanding Tax Return Preparer

Credentials and Qualifications

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If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:

Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).

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