You'll want to know if you are eligible before you get started. There are three criteria. You must:
- Be 18 years old as of the date of application; and
- Be a US citizen or an alien lawfully admitted for permanent residence as described in 8 U.S.C. §1101(a)(20) (1994);
- Meet applicable state and local licensing and/or bonding requirements for the preparation and collection of tax returns.