Before you hire someone to prepare your federal return, confirm they hold a current IRS Preparer Tax Identification Number (PTIN) and look them up in the IRS Directory of Federal Tax Return Preparers. Checking a preparer's credentials and standing takes only a few minutes and helps you avoid unqualified or dishonest filers.
What is a PTIN, and why does it matter?
Anyone who prepares federal tax returns for payment must register with the IRS and obtain a Preparer Tax Identification Number (PTIN), which they are required to enter on every return they file. A valid PTIN is the minimum sign that a preparer is registered to do this work. It does not, on its own, prove a professional qualification, so treat it as a starting point rather than a complete check.
How do you verify a tax preparer's credentials?
A few public checks confirm who you are dealing with:
- Ask for the preparer's PTIN and full legal name, then search the IRS Directory of Federal Tax Return Preparers, which lists preparers who hold a PTIN along with recognized credentials.
- Confirm any professional credential at its source: a CPA through the state board of accountancy, an enrolled agent through the IRS, and an attorney through the state bar.
- Check for complaints or disciplinary history with the state board, the Better Business Bureau, and your state's consumer-protection office.
- Confirm the preparer will sign your return and enter their PTIN on it. A preparer who refuses to sign is a serious warning sign.
CPA, enrolled agent, or attorney: what is the difference?
These three credentialed types all hold unlimited rights to represent taxpayers before the IRS, but they reach that point through different paths:
| Credential | Issued by | Typical focus |
|---|---|---|
| Certified Public Accountant (CPA) | State board of accountancy | Accounting, returns, and representation |
| Enrolled Agent (EA) | The IRS | Federal tax matters and representation |
| Tax attorney | State bar | Legal tax questions, disputes, and representation |
Preparers without one of these credentials may still register and file returns, but their rights to represent you before the IRS are limited.
What warning signs should you watch for?
Be cautious with any preparer who sets their fee as a share of your refund, names a specific refund figure before reviewing your documents, asks you to sign a blank return, or directs your refund into their own account. Each of these runs against IRS guidance for paid preparers. A trustworthy preparer explains the fee up front, asks for your records, and gives you a complete copy of the finished return.
How do you confirm a preparer is still in good standing?
Credentials can lapse, so check the status, not just the title. State boards publish CPA license status and any disciplinary actions, the IRS lists active enrolled agents, and the state bar shows whether an attorney is active and in good standing. A quick search by name confirms the credential is current before you hand over your records.
Why is this worth the effort?
A preparer signs your return and often handles sensitive documents, bank details, and identifying information, so a few minutes of checking protects both your refund and your identity. If a problem arises later, working with a credentialed CPA, enrolled agent, or attorney also means the preparer can represent you before the IRS, which a preparer without those credentials generally cannot do to the same extent.
Where to get help
The right professional depends on your situation. To find recognized credentialing bodies and learn how to confirm a preparer's standing, see the recognized professional bodies for the United States.
Sources
- Internal Revenue Service (IRS) - Directory of Federal Tax Return Preparers; guidance on choosing a tax return preparer and PTIN requirements (irs.gov).