*To determine if you are a supervised preparer, view the Notice 2011-6 Fact Sheet
**If you only prepare Forms 1040-PR and 1040-SS, you are considered a non-1040 preparer.
In general, preparers must complete three phases in order to comply with the new
1. Register – During the application process, preparers
obtain, or reapply for, a PTIN. All preparers must register, apply, and pay a $64.25
fee, regardless of whether you currently possess a PTIN. Attorneys, certified public
accountants (CPAs), and enrolled agents (EAs) are NOT exempt.
Register online with the IRS Tax Professional PTIN Sign-up System
a tutorial of the PTIN registration process
2. Competency Exam – Tax return preparers are required
to pass a competency exam in order to become a registered tax return preparer. Competency
exam content is provided in Return Preparer Review, December 2009, Pub 4832 Appendix I.
(CPAs, EAs, and attorneys are exempt from the competency exam.)
IRS Specifications for the Competency Test