Paid Preparers and Facilitators
Are you one of the following?
- Accountant with an active license or equivalent issued by the State Board of Accountancy or valid and active, permit, license or equivalent professional credential issued by another state;
- Attorney;
- Employee of an attorney preparing tax returns under the supervision of the attorney;
- Enrolled agent;
- Employee of a local, state or federal governmental agency preparing returns in the performance of official duties;
- Employee of, or assistant to a tax preparer or person exempted from the permit requirements, in the performance of official duties for such tax preparer or exempt person;
- Individual employed, full-time or part-time to act as a tax preparer solely for the business purposes of such individual’s employer;
- Fiduciary acting on behalf of an estate;
- IRS qualified volunteer tax preparers participating in either a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) program.