Education Requirements (continuing education) for Registered Tax Return Preparers
Education Requirements
Requirements:
| Category | PTIN | Tax Compliance Check |
Background Check |
Competency Test |
Continuing Education |
| Attorneys | X | X | |||
| CPAs | X | X | |||
| Enrolled Agents | X | X | |||
| Registered Tax Return Preparers | X | X | X | X | X |
| Supervised Preparers* | X | X | X | ||
| Non-1040 Preparers** | X | X | X |