Registered Tax Return Preparer (RTRP) Information
If you prepare Forms 1040 for compensation, you must follow recently enacted requirements for federal tax return preparers. Most individuals must become Registered Tax Return Preparers (RTRP) under these new rules (unless you are an attorney, certified public accountant, or enrolled agent, or in some cases supervised by an attorney, certified public accountant, or enrolled agent).
- Become a Registered Tax Return Preparer
- Overview of requirements for all tax return preparers
- Comparison of tax return preparer credentials
- Frequently Asked Questions
Limited Practice Rights: RTRPs have the right to prepare and sign tax returns and claims for refund. RTRPs also may represent clients before the IRS during audits of tax returns they prepare. RTRPs must follow the rules established in Treasury Department Circular 230.
*The IRS is currently phasing in new rules requiring tax return preparers to pass the new RTRP competency test. Existing tax return preparers generally have until December 31, 2013, to pass the new test and to officially become an RTRP.