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26 CFR 301.7701-15 - Tax return preparer.
(a) In general. A tax return preparer is any person who prepares for compensation, or who employs one or more persons to prepare for compensation, all or a
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Form 8944 (Rev. September 2017)
return preparers to file income tax returns electronically that they prepare and file for individuals, estates, and trusts. Tax return preparers who meet
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Understanding Tax Return Preparer Credentials and
Apr 25, 2023 Any tax professional with an IRS Preparer Tax Identification Number (PTIN) is authorized to prepare federal tax returns.
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