A tax preparer is someone how prepares and files tax returns for individuals or businesses. While all tax preparers have a preparer tax identification number (PTIN), they do not all have the same education and credentials. 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 include:
- Enrolled Agent (EA) – Certified by the IRS and can prepare taxes anywhere in the United States
- Certified Public Accountant (CPA) – Has education and licensing through the state in which they practice
- Attorney – Has a law degree and has passed a state bar exam; may specialize in tax preparation or offer several services
Seasonal tax service employees and voluntary participants of the IRS's Annual Filing Season Program have a PTIN but may not have the credentials required to be able to represent you in front of the IRS.