Certification or Licensing
Licensing requirements for tax preparers vary by state. They must meet the requirements for the state in which they plan to practice. In general, they must be 18 years of age and have a certain number of hours of formal education and instruction in the tax preparation field.
The Internal Revenue Service (IRS) offers an examination for tax preparers. Those who complete the test successfully are called enrolled agents and are entitled to legally represent any taxpayer in any type of audit before the IRS or state tax boards. Those with prior experience working for the IRS as an auditor or in a higher position may also become enrolled agents without taking the exam. There are no education or experience requirements for taking the examination, but the questions are roughly equivalent to those asked in a college course. Study materials and applications may be obtained from local IRS offices. The IRS does not oversee seasonal tax preparers but local IRS offices may monitor some commercial tax offices.
The Institute of Tax Consultants offers a certification program and the Accreditation Council for Accountancy and Taxation offers the accredited tax preparer, accredited tax advisor, and other credentials.
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