Choosing a Tax Return Preparer

Before you decide to give a tax return preparer your information, do your homework.

Check the preparer’s qualifications

• Make sure the preparer has a Preparer Tax Identification Number (PTIN). A PTIN is required for anyone who is paid for preparing or helping to prepare all or substantially all a federal tax return, claim for refund, or certain other IRS tax forms. Find out if the preparer is affiliated with any professional associations.
• Ask the preparer about his or her education and training; specifically, about their background that qualifies them to prepare your return.

Check the preparer’s history

• Check with the Better Business Bureau to see if the preparer has had complaints filed against them.
• Check with professional associations to see if the preparer has had any disciplinary actions, and for the status of the preparer’s license:
  • Certified public accountants (CPAs) – State Board of Accountancy
  • Attorneys – State Bar Association
  • Enrolled Agents – IRS Office of Enrollment

Ask about fees

• Avoid tax return preparers who charge you based on the amount of your refund.
• Obtain a clear estimate, preferably in writing, for the preparation and filing services.

Find out services the preparer offers

• Does the preparer offer electronic filing?
• Is the preparer available after April 15 to answer questions about your return months or years after it is filed?

Ask around

• Do you know anyone who has used this preparer?
• Were they satisfied with the service? If not, why?

Note: Be careful when a preparer says they can get you a larger refund than other preparers. Remember, even if your preparer completes your tax return, you are still responsible for its accuracy.

Protect yourself

Always get a complete copy of your tax return and keep it for your records. Verify the preparer signed it and included a PTIN. In addition, avoid any preparer who asks you to sign a blank tax return or requires the refund to be direct deposited to a bank account under the preparer’s control.

You are legally responsible for everything listed on your tax return even if you followed the advice of a tax return preparer. Most preparers are trustworthy and provide good service, but if you choose one who is not honest or is not properly trained, you could pay the consequences. This can include:

• Owing additional taxes, penalties, and interest for claiming incorrect credits or deductions;
• Receiving a smaller refund than you are due because of the preparer’s lack of knowledge about credits or deductions;
• Receiving your refund later because of mistakes on your tax return;
• Auditing your tax return to determine whether it is correct; or
• Owing more taxes, penalties, or interest, or getting a smaller refund than you should due to your preparer’s lack of knowledge.

In the worst case, choosing an untrustworthy tax preparer could make you a victim of fraud or misconduct. Read more about return preparer fraud or misconduct, how to recognize it, and how to protect yourself.

Attorneys, CPAs, and enrolled agents have unlimited representation rights and can represent any client before the IRS on any tax matter. Other tax return preparers may be limited in what they can do for you. For more information about limitations on preparers, see IRS Publication 5227, Annual Filing Season Program.

If your IRS problem is causing you financial hardship, you’ve tried repeatedly and aren’t receiving a response from the IRS, or you feel your taxpayer rights aren’t being respected, consider contacting the Taxpayer Advocate Service (TAS).

Browse common tax issues and situations at Get Help.

You may be eligible for representation from an attorney, Certified Public Accountant (CPA), or Enrolled Agent (EA) associated with a Low Income Taxpayer Clinic (LITC) for little or no cost. Low Income Taxpayer Clinics also provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language.