What to expect from a reputable paid preparer

A qualified preparer will

• Have a valid Preparer Tax Identification Number (PTIN)
• Ask you for documents and records, including:
  • W-2s, 1099s, and other income statements
  • Social security numbers for you and your dependents
  • Proof of dependents (school, medical, or childcare records)
  • Records supporting credits (EITC, CTC/ACTC/ODC, AOTC)
  • Receipt for deductible expenses
• Ask follow-up questions when information is incomplete or unclear
• Provide a copy of your completed return
• Sign the return and include their PTIN

Representation rights differ by preparer type

Only certain preparers have unlimited representation rights before the IRS:

• Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Attorneys

Preparers who participate in the Annual Filing Season Program have limited representation rights for returns they prepared and signed.

Warning signs of an unreputable preparer

Be cautions if a preparer:

• Refuses to sign your return
• Bases their fee on a percentage of your refund
• Doesn’t ask for documentation
• Tells you they can get you a bigger refund
• Deposits your refund in their own bank account
• Won’t provide a copy of your completed return

These are common indicators of potential preparer fraud or misconduct.

The IRS has a searchable, sortable Directory of Federal Tax Return Preparers with Credentials and Select Qualifications on IRS.gov that taxpayers can use to research tax return preparers by last name, ZIP code, or credential. This public directory includes PTIN holders who are:

• Credentialed preparers (attorneys, certified public accountants, enrolled agents, enrolled actuary, and enrolled retirement plan agents) and;
• Annual Filing Season Program participants.

Ask about fees up front, confirm the preparer will sign the return and include their PTIN, and check whether they offer year-round availability if the IRS contacts you later.

When working with a preparer:

• Provide accurate and complete records;
• Review your return before signing it;
• Make sure your refund is deposited into your bank account, not the preparers; and
• Keep copies of your return and all supporting documents.

You can report a preparer using:

• Form 14157, Complaint: Tax Return Preparer
• Form 14157, Complaint: Tax Return Preparer (Online)
• Form 14157-A, Return Preparer Fraud or Misconduct Affidavit
• Make a complaint about a tax return preparer

Choosing an unreputable preparer can lead to:

• Delayed refunds
• IRS audits
• Owing additional tax, penalties, or interest
• Loss of eligibility for certain credits
• Identity theft or misuse of your personal information