How to check a tax preparer before you sign

You sign your tax return under penalty of perjury, and you're legally responsible for everything on it, even the parts your preparer got wrong. A few minutes of checking before tax season can save a lot of trouble later.

1. Make sure they're registered

Anyone paid to prepare, or help prepare, a federal tax return must have a Preparer Tax Identification Number (PTIN) from the IRS and renew it every year. Search the preparer's name here. Every PTIN holder in the IRS's public list is on this site, with the business address they gave the IRS. If you can't find your preparer, ask for their PTIN. It's printed next to their signature on your return.

2. Check their credentials

A PTIN alone doesn't mean a preparer has passed any exam. In most states, anyone can prepare returns for pay. Credentials tell you who has been tested or licensed:

• CPA

  Certified public accountant. Licensed by a state board of accountancy. Can represent you before the IRS on any tax matter, including audits, collections and appeals.

• EA

  Enrolled agent. Licensed by the IRS itself after passing a three-part IRS exam and a background check. Can represent you before the IRS on any tax matter.

• ATTY

  Attorney. A member of a state bar. Can represent you before the IRS on any tax matter.

• AFSP

  Annual Filing Season Program. Completed the IRS's voluntary yearly continuing-education program. Can represent clients whose returns they prepared, in limited situations.

• CAA

  Certifying acceptance agent. Authorized by the IRS to help people apply for an Individual Taxpayer Identification Number (ITIN).

• SRTP

  Supervised preparer. Works under the supervision of a CPA, enrolled agent or attorney at the same firm.

• ERPA

  Enrolled retirement plan agent. Licensed by the IRS for retirement plan matters.

Only CPAs, enrolled agents and attorneys can represent you on any tax matter, such as an audit, a collection or an appeal. Preparers without a credential can prepare your return and talk to the IRS about refunds, but can't represent you in an audit.

3. Ask before you hand over documents

• How do you charge? (A flat or hourly fee is normal; a percentage of the refund is a red flag.)
• Will you sign the return and include your PTIN?
• Will my refund go straight to my own bank account?
• Will you be around after tax season if the IRS has questions?
• Do you file electronically? (Preparers who file more than 10 returns a year generally must e-file.)

4. Read before you sign

Review the whole return. Check your name, Social Security number, income and bank account numbers. Don't sign a blank or incomplete return, and keep a copy.

If something goes wrong

You can report a preparer to the IRS with Form 14157, Return Preparer Complaint. If you think a preparer filed a return or changed your refund without your consent, the IRS also asks you to file Form 14157-A. This guide is general information, not tax or legal advice.