Preparer Registration and Testing

[Gail in Virginia]

We have a person in our office who does not prepare any income tax returns - 1040 or otherwise. However, she does prepare 941, 940 etc. for clients we do payroll for and therefore she has a PTIN. Will she eventually be required to take the new tests to keep her PTIN even thought the tests will not be on the type of returns that she prepares?

[Joel]

According to information published in the NSTP newsletter. "The regulations require that tax preparers use a PTIN for any returns filed or any claims for a refund submitted after December 31, 2010"

I would say yes

[jainen]

>>the tests will not be on the type of returns that she prepares<<

Pacun recently posted this link, My link.

It's an article that explains that so far the IRS is not interested in testing preparers for the work they actually do, although IRS will be thinking about starting to commence some kind of statistical studies at some time in the future.