As of January 1, 2011, all paid tax return preparers must obtain a Preparer Tax Identification Number (PTIN) before preparing returns. If you already have a PTIN, you must renew it each year.
Some preparers must take and pass a competency test in order to obtain a PTIN. Certified Public Accountants, attorneys, Enrolled Agents and individuals who do not prepare 1040-series returns are exempt from the testing requirement. Some preparers who are supervised by Certified Public Accountants, attorneys, and Enrolled Agents may also be exempt. To determine if you are required to take the test, review the Frequently Asked Questions at www.irs.gov/ptin.
Test Booklet is available bellow for download
The IRS is considering requiring certain tax return preparers to undergo a background check as part of the PTIN requirements. If it is determined you need to undergo a background check in the future, the IRS will contact you with instructions.
Prometric has been selected to develop and administer the Registered Tax Return Preparer test. The information contained in this bulletin will help explain the steps needed to take the test.
To take the Registered Tax Return Preparer Test
- Review this bulletin thoroughly to understand the test requirements.
- Schedule and pay for testing appointments using your online PTIN account at www.irs.gov/ptin.
- Prepare for your test. The content outline listed in this bulletin on Page 9 is the basis for the test.
- Bring the required identification to the test center. (See Page 5.)