If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax return preparer is primarily responsible for the overall substantive accuracy of your return and by law, is required to sign the return and include their preparer tax identification number (PTIN) on it. Although the tax return preparer signs the return, you are ultimately responsible for the accuracy of every item reported on your return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters and is required to have a PTIN. You may want to ask friends, co-workers or your employer for help in selecting a competent tax return preparer.
Choose a tax return preparer you will be able to contact in case the IRS examines your return and has questions regarding how your return was prepared. You can designate your paid tax return preparer or another third party to speak to the IRS concerning the preparation of your return, payment/refund issues and mathematical errors. The third party authorization checkbox on Form 1040 (PDF), Form 1040A (PDF) and Form 1040EZ (PDF) gives the designated party the authority to receive and inspect returns and return information for one year from the original due date of your return (without regard to extensions). See Topic 312 for information on how to extend the authority to receive and inspect returns and return information to a third party using Form 8821 (PDF), Tax Information Authorization.
Most tax return preparers are professional, honest and provide excellent service to their clients. However, dishonest and unscrupulous tax return preparers who file false income tax returns do exist. You should always check your return for errors to avoid potential financial and legal problems. See information about Abusive Return Preparers on IRS.gov.
The following points will assist you when selecting a tax return preparer:
- Be wary of tax return preparers who claim they can obtain larger refunds than others can.
- Avoid tax return preparers who base their fees on a percentage of the refund or who offer to deposit all or part of your refund into their financial accounts
- Ensure you use a preparer with a preparer tax identification number (PTIN). Paid tax return preparers must have a preparer tax identification number to prepare all or substantially all of a tax return.
- Use a reputable tax professional who furnishes their PTIN, signs the tax return and provides you a copy of the return (as required).
- Consider whether the individual or firm will be around for months or years after filing the return to answer questions about the preparation of the tax return.
- Check the person's credentials. Only attorneys, CPAs and enrolled agents can represent taxpayers before the IRS in all matters, including audits, collection and appeals. Other tax return preparers may only represent taxpayers for audits of returns they actually prepared.
For more information about choosing a tax return preparer, see Tax Tip 2014-07 and IRS Tax PRO Association Partners on IRS.gov. See PTIN Requirements for Tax Return Preparers on our website, for additional tax return preparer requirements.
Page Last Reviewed or Updated: December 19, 2014