What Is a Tax Preparer?

A tax preparer is someone who prepares federal income tax returns for compensation. All paid preparers must have a Preparer Tax Identification Number (PTIN) from the IRS. Qualifications vary widely — some are CPAs, enrolled agents, or attorneys; others have only a basic training course. Unenrolled preparers have limited rights to represent you before the IRS. You can verify a preparer's credentials using the IRS's online directory. Choose a preparer who signs the return and is available after tax season if questions arise.