A tax preparer is a professional who prepares and files income tax returns for individuals or businesses. While all tax preparers have a preparer tax identification number (PTIN), they have varying levels of education and credentials. The list below includes professionals who can prepare your taxes and represent you in front of the IRS if needed for audits, appeals, or anything related to your return.
- Enrolled Agent (EA) ā An EA is certified by the IRS and can prepare taxes anywhere in the United States.
- Certified Public Accountant (CPA) ā A CPA has education and licensing through the state in which they practice. CPAs
- Attorney ā A licensed tax attorney has passed a state bar exam and earned a law degree. A tax attorney may specialize only in tax preparation or offer several services.
Non-credentialed tax preparers include seasonal tax service employees and the IRS's voluntary Annual Filing Season Program participants. These professionals have a PTIN but may not have formal education or certifications and may not be able to represent you in front of the IRS.