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HOW TO CHOOSE A
QUALIFIED TAX
PREPARER
Introduction
 Changing tax laws, easy-to-overlook deductions, and
the seemingly endless series of tax forms can lead to
a lot of confusion come filing time. If you feel like you
could use some help with your return, you're not
alone—more than half of taxpayers hire a professional
preparer, the IRS finds.
Pick Your Perfect Pro
 All the different types of tax professionals who can
help with your return have different expertise and
educational requirements.
 Certified Public Accountants
 Enrolled Agents
 Tax Attorneys
 Annual Filing Season Program Participants
 PTIN Holders
Certified Public Accountants
 A CPA, who must pass a state professional qualifying
exam and meet other state licensing criteria, can
represent you before the IRS in the case of an audit,
appeal, or payment or collection issue.
Enrolled Agents
 These are the only people who have passed an exam
strictly on taxes. It's given by the IRS, and the people
who pass are entitled to represent you before the IRS
if your return is audited. They can even represent you
in tax court, if things go that far.
Tax Attorneys
 Lawyers, who charge the highest tax-prep fees,
according to the National Society of Accountants,
should typically be sought out only if you are dealing
with a tax dispute, facing a problem from an audit or
unclear tax law, or doing tax planning, such as legally
sheltering part of your income or estate.
Annual Filing Season Program
Participants
 This program is for tax preparers who are not
attorneys, certified public accountants, or enrolled
agents. The IRS issues this title to preparers who
complete 18 hours of continuing education courses in
preparation for a specific tax year, including a six-hour
federal tax law refresher course and test.
PTIN Holders
 This category includes all other tax preparers who
have an active preparer tax identification number from
the IRS, but have no professional license and do not
participate in the Annual Filing Season Program.
Check Out Your Preparer
 You can use the IRS's Directory of Federal Tax Return
Preparers with Credentials and Select Qualifications to
find a preparer in your area with the level of expertise
you require, confirm his or her credentials, and make
sure he or she has an up-to-date PTIN.
Review Your Return
 Because you are legally responsible for the
information on your return, carefully look over the
preparer's work before signing and filing. By law, paid
preparers must sign returns and include their PTIN.
Who I Am...
 Mariana Yumi Isejima is a tax preparation
lawyer who provides the help in corporate law,
legal advice and legal writing in California.
Mariana Yumi Isejima - How to Choose a Qualified Tax Preparer

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Mariana Yumi Isejima - How to Choose a Qualified Tax Preparer

  • 1. HOW TO CHOOSE A QUALIFIED TAX PREPARER
  • 2. Introduction  Changing tax laws, easy-to-overlook deductions, and the seemingly endless series of tax forms can lead to a lot of confusion come filing time. If you feel like you could use some help with your return, you're not alone—more than half of taxpayers hire a professional preparer, the IRS finds.
  • 3. Pick Your Perfect Pro  All the different types of tax professionals who can help with your return have different expertise and educational requirements.  Certified Public Accountants  Enrolled Agents  Tax Attorneys  Annual Filing Season Program Participants  PTIN Holders
  • 4. Certified Public Accountants  A CPA, who must pass a state professional qualifying exam and meet other state licensing criteria, can represent you before the IRS in the case of an audit, appeal, or payment or collection issue.
  • 5. Enrolled Agents  These are the only people who have passed an exam strictly on taxes. It's given by the IRS, and the people who pass are entitled to represent you before the IRS if your return is audited. They can even represent you in tax court, if things go that far.
  • 6. Tax Attorneys  Lawyers, who charge the highest tax-prep fees, according to the National Society of Accountants, should typically be sought out only if you are dealing with a tax dispute, facing a problem from an audit or unclear tax law, or doing tax planning, such as legally sheltering part of your income or estate.
  • 7. Annual Filing Season Program Participants  This program is for tax preparers who are not attorneys, certified public accountants, or enrolled agents. The IRS issues this title to preparers who complete 18 hours of continuing education courses in preparation for a specific tax year, including a six-hour federal tax law refresher course and test.
  • 8. PTIN Holders  This category includes all other tax preparers who have an active preparer tax identification number from the IRS, but have no professional license and do not participate in the Annual Filing Season Program.
  • 9. Check Out Your Preparer  You can use the IRS's Directory of Federal Tax Return Preparers with Credentials and Select Qualifications to find a preparer in your area with the level of expertise you require, confirm his or her credentials, and make sure he or she has an up-to-date PTIN.
  • 10. Review Your Return  Because you are legally responsible for the information on your return, carefully look over the preparer's work before signing and filing. By law, paid preparers must sign returns and include their PTIN.
  • 11. Who I Am...  Mariana Yumi Isejima is a tax preparation lawyer who provides the help in corporate law, legal advice and legal writing in California.