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a. Who has to test?
b. General Test Information
c. Test Day Information
d. Test Results
a. Who Has to Test?
1. Who needs to take the RTRP competency test? (revised 2/22/12)
Attorneys, certified public accountants, enrolled agents, certain supervised preparers, and individuals who do not prepare Form 1040 series returns are not required to take the new Registered Tax Return Preparer competency test. (Note: Forms 1040-PR and 1040-SS are not considered Form 1040 series returns for this purpose.) All other paid preparers are required to take this minimal competency test. Review this chart of return preparer requirements.
Those individuals required to take the Registered Tax Return Preparer competency test who already have a provisional PTIN have until December 31, 2013, to pass the test.
2. Can I take the RTRP test even if I’m not required to? (posted 10/27/11)
Yes, however, you must have a Preparer Tax Identification Number if you wish to take the test. You may obtain a PTIN at www.irs.gov/ptin.
b. General Test Information
1. I understand that I have until December 31, 2013 to pass the RTRP test because I have a provisional PTIN. Can I continue to prepare all types of returns and claims for refund until December 31, 2013 if I wait to take the test? (posted 7/18/11)
Yes. Your provisional PTIN enables you to continue to prepare all types of tax returns and claims for refund through 12/31/13, provided you complete any required continuing education requirements and renew your PTIN timely each year.
2. If I pass the RTRP test, am I limited to preparing only the forms tested on the examination? (posted 7/18/11)
No. You will be able to prepare any Federal tax return or claim for refund if you pass the RTRP test unless the IRS develops additional competency tests for other tax returns in the future.
3. Do I have to pass the RTRP test more than once? (posted 4/12/12)
No. Passing the test is a one time requirement to become a Registered Tax Return Preparer. The continuing education requirement is yearly.
4. What language(s) is the competency test available in? (revised 9/19/11)
At least initially, the test is only available in English. Some feedback has been received that the IRS should offer the test in Spanish. After more data is available, we will consider the feasibility of a future Spanish version.
5. Who administers the IRS Registered Tax Return Preparer test? (revised 6/9/11)
Prometric, Inc. administers the test under the supervision of the IRS. Read more about Prometric’s role.
6. Is a CPA, attorney, or enrolled agent who keeps his or her license current but is considered inactive exempt from testing? (revised 10/27/11)
No. Only attorneys, certified public accountants, or enrolled agents who are active and in good standing with their respective licensing agencies are exempt from the RTRP test.
7. What happens to return preparers who have a provisional PTIN but do not pass the RTRP test by Dec. 31, 2013? (revised 9/28/10)
The IRS will contact them proposing to deactivate their PTIN and remove them from the list of authorized preparers.
8. Is the test offered online or do I have to go to a designated location? (revised 10/27/11)
You must physically go to a testing site, authenticate your identity, and take the test in person at the testing site. More information about testing, including test procedures, is available here.
9. What should candidates study in preparing for the test? (posted 5/14/12)
The purpose of this test is to identify those candidates that meet the minimum competency to prepare 1040 series returns. All efforts have been made to develop questions and answers based on general tax rules covered in the IRS publications. For a list of recommended study materials click here.
10. Does the IRS offer study courses? (posted 8/11/10)
No, however, you may view a list of study resources here. Commercial businesses or individuals may offer preparation courses.
11. Who wrote the RTRP test? (posted 10/27/11)
The test was written and developed in a collaborative manner between Prometric, Inc., the tax preparer community, and the IRS. Prometric, Inc. has extensive experience in the test development field.
12. What if I need extra time or special accommodations to take the RTRP test? (posted 10/27/11)
You may contact Prometric’s Special Accommodations Line (877-347-5080) and explain the special circumstances for which you require extra time or other accommodations. A determination will be made as to the appropriate accommodations based on the nature of your request.
13. What is the cost of the RTRP test? (posted 11/22/11)
The test is $116 and must be paid at the time the appointment is scheduled. The test fee is non-refundable and not transferrable. Refer to the Candidate Information Bulletin (pdf) to read the policy for rescheduling appointments.
14. How do I schedule an appointment to take the RTRP test? (updated 3/28/12)
If you have an online PTIN account, please schedule your appointment through your account by selecting “View Next Steps” from the Main Menu. If you do not have a PTIN account, please call 1-855-IRS-EXAM (477-3926). You must have a PTIN in order to schedule a test. You will be asked for the file number when scheduling your test by phone. The file number is provided on your PTIN Welcome or Renewal Letter. Be sure to locate your file number before calling to schedule your test.
15. How far in advance can I schedule an appointment to take the RTRP test? (posted 4/24/12)
In general, you should be able to schedule your test within 6 months. At some test centers you may be able to schedule dates farther in advance. View a list of test center locations.
16. I live outside the United States and I tried to register to take the RTRP test, but the test isn't being offered near me. What should I do? (revised 4/17/12)
Prometric, the IRS's test vendor, is currently offering the competency test in selected cities in the United States. We are continuing to work on details for testing preparers living outside of the U.S. Check the webpage (www.irs.gov/taxpros/tests) periodically for additional guidance.
Once we have finalized the details, preparers living outside the U.S. will have a reasonable period of time to take and pass the test. We apologize for the delay.
17. What is the Special Enrollment Exam and where do I get information on it? (posted 2/22/12)
Individuals who wish to become an Enrolled Agent must pass the Special Enrollment Exam. Learn more about becoming an Enrolled Agent here.
18. Do the questions change from year to year? (revised 4/9/12)
Yes. The test questions are updated annually for tax law changes. Tests administered from April 16, 2012 through March 31, 2013 are based on 2011 tax law.
19. Is the registered tax return preparer test offered year round? (posted 2/22/12)
Yes. You may take the test at any time during the year except during the annual black-out period from April 1 — April 15. During this time, the test is unavailable while the system is updated.
c. Test Day Information
1. Is the RTRP test open book or resource assisted? (revised 7/20/10)
Certain resources are provided at the testing center, including a calculator, Form 1040, Form 1040 instructions and Publication 17.
You should view the test tutorial to better understand how to use these sources electronically on test day.
2. What should I bring to the test? (posted 10/27/11)
Please bring with you one unexpired U.S. government issued photo ID that includes your name, photo, and signature. Paper and pencil, a calculator, and reference materials will be provided at the test site. Personal items are not allowed in the test room and must be stored in a locker. Persons not scheduled to take a test are not permitted to wait in the test center.
3. How long is the RTRP test? (posted 10/27/11)
There are 120 questions. The test is timed at 2 ½ hours and your appointment will average 3 hours. You should plan to arrive for your test appointment at least thirty minutes early to check in. Once you are seated in the test room, you will receive a personalized introduction to the testing system. You may also take a short pre-test computer system tutorial. Following the test, you will have the opportunity to participate in a customer satisfaction survey.
d. Test Results
1. What is the required percentage to pass the RTRP test? (posted 1/22/10)
Test questions are weighted in value to arrive at an overall pass/fail score. If you fail the test, you will receive diagnostic information to assist you with future examination preparation. More information about test results can be found in the Candidate Information Bulletin.
2. How will I get my RTRP test score? (revised 4/4/12)
You will receive your test score at the test center immediately after taking the test.
3. Do I have to send my RTRP test results to the IRS? (revised 4/4/12)
No. Scores are automatically shared with the IRS and IRS records will be updated accordingly. If you have an online PTIN account, the test information will be updated on the “Next Steps” page in your account in 7-10 business days.
4. Can you send my results directly to my supervisor? (posted 10/27/11)
No. Test results will be made available only to the candidate taking the test.
5. I am a supervisor and want the test results for my entire staff. Can I obtain them? (posted 10/27/11)
No. Test results will only be made available to the individual taking the test.
6. How many questions do I have to get right in order to pass the test? (posted 2/28/12)
There is no exact number of questions to obtain a passing score. Test questions are weighted in value to arrive at an overall pass/fail score. The test's potential scaled scores range from 50 - 500. Scaled scores of 350 and above are passing scores. If you fail the test, you will receive diagnostic information to assist you with future examination preparation. More information about test results can be found in the Candidate Information Bulletin.
7. Can I find out which questions I got right and which ones I got wrong? (posted 2/28/12)
We will not provide test results on a question-by-question basis. If you did not achieve a passing score, your performance in each Knowledge Domain will be shown on your test results letter. This information can assist you with future examination preparation. For a breakdown of the topics that fit into each domain, view the Test Specifications.
8. If I am required to pass the test and have not done so, can I still be considered a Registered Tax Return Preparer? (posted 2/28/12)
No. You may not hold yourself out as a Registered Tax Return Preparer. You must pass the test and a tax compliance check before obtaining the Registered Tax Return Preparer credential.
9. How did you determine the passing score? What percentage of questions do I need to get right in order to pass? (posted 2/28/12)
The passing score was determined by the IRS following a cut score study. The cut score study followed a modified Angoff method for establishing the cut score. A panel of subject matter experts composed of Enrolled Agents, CPAs, unenrolled preparers and IRS representatives developed a definition of the minimally qualified candidate. Using this definition, they considered each item on the base form and estimated the difficulty of the item for the minimally qualified or borderline candidate. The results of these estimates were analyzed and presented to the IRS for final decision. Once the passing score was determined for the base form, Prometric used a statistical equating process to ensure comparability of scores on all forms. Scaled scores are used to report the scores. The tests have been developed to identify the passing candidate from the failing candidate. We do not use either normal distribution or a preconceived pass rate to establish the passing score.
10. How is my total scaled score calculated? (posted 2/28/12)
Scaled scores are determined by calculating the number of questions answered correctly from the total number of questions in the examination and converting to a scale that ranges from 50 to 500. The IRS has set the scaled passing score at 350, which corresponds to a minimum level of knowledge deemed acceptable by those persons who will be practicing before the IRS. Failing candidates are provided a scaled score value so that they may see how close they are to being successful. For example, candidates that receive a scaled score of 304 are very close to passing. Candidates with a scaled score of 100 are far from passing.
11. What do the different levels mean on my test results letter? (posted 2/28/12)
If you fail to obtain a passing score, your test results letter gives feedback on your performance level in each Knowledge Domain. Level 1 means that you were considerably below the minimally accepted score. Level 2 means that you were marginally below the minimally accepted score. Level 3 means that you were at or above the minimally accepted score.
12. Which areas of the test do I need to study again in order to pass? (posted 2/28/12)
In general, Level 1 and Level 2 performance level areas require additional study in order to pass the test.
13. Can I get a copy of my scored test so that I can see what I missed? (posted 2/28/12)
No. Please refer to your test results letter for information on the areas of the test that may require additional study.
14. What should I do if I passed the RTRP test but haven't received my RTRP certificate? (posted 5/2/12)
Certificates take 4-5 weeks to process. If it has been more than 45 days since you passed the test, please contact the PTIN Information Line to inquire into the status of your certificate.
NOTE: Certificates may be delayed if the name in your PTIN account doesn't match the name you provided Prometric when scheduling your test.
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