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Return Preparer Regulations

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Revenue Procedure 2014-42: Annual Filing Season Program (PDF)

Revenue Procedure 2012-12: Continuing education accrediting organization and provider procedures (PDF)

Notice 2011-91: Certain Enrolled Retirement Plan Agents Not Required to Obtain a PTIN (PDF)

TD 9559: User Fee to Take the Registered Tax Return Preparer Competency Examination (PDF)

Notice 2011-80: Guidance Regarding Obtaining and Renewing PTINs and Continuing Education Requirements for Registered Tax Return Preparers (PDF)

REG-116284-11: Proposed User Fees Relating to the Registered Tax Return Preparer Competency Examination and Fingerprinting Participants in the Preparer Tax Identification Number, Acceptance Agent, and Authorized E-File Provider Programs (PDF)

Treasury Department Circular No. 230 (Rev. 8-2011): Regulations Governing Practice before the Internal Revenue Service (PDF)

Notice 2011-61: Continuing Education Providers (PDF)

Notice 2011-48: Registered Tax Return Preparer Competency Examination (PDF)

TD 9527: Regulations Governing Practice Before the Internal Revenue Service (PDF)

Notice 2011-45: Restrictions on Use of the Term Registered Tax Return Preparer (PDF)

TD 9523: User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents (PDF)

Notice 2011-11: Relief for Tax Return Preparers Who Have Pending PTIN Applications (PDF)

Notice 2011-6: Implementation of Rules Governing Tax Return Preparers (transition guidance 12/30/2010) (PDF)

TD 9501: Furnishing Identifying Number of Tax Return Preparer (final regulations) (PDF)

TD 9503: User Fees Relating to Enrollment and Preparer Tax Identification Numbers (final regulations) (PDF)

REG-138637-07: Proposed Regulations Governing Practice Before the Internal Revenue Service — Circular 230 Changes (August 19, 2010) (PDF)

REG-139343-08: Proposed Regulations on User Fees Relating to Enrollment and Preparer Tax Identification Numbers (July 23, 2010)

REG-134235-08: Proposed Regulations on Furnishing Identifying Numbers for Tax Return Preparers (March 26, 2010)

Publication 4832: IRS Proposes New Registration, Testing and Continuing Education Requirements for Tax Return Preparers Not Already Subject to Oversight (January 4, 2010) (PDF)

Page Last Reviewed or Updated: 07-Jul-2014