You do not have to be licensed or certified by the IRS in order to complete someone's income tax return for pay. You are, however, required to sign the return as a "Paid Preparer."

An income tax return preparer may be subject to civil penalties for knowingly preparing tax return(s) or refund claim(s) which understate the tax liability or overstate the refund based on unrealistic information. They may also be barred from limited practice for unethical and improper conduct. While not required to examine or review a document or other evidence to independently verify the taxpayer's information, the preparer must make reasonable inquiries if it appears to be incorrect or incomplete. Additional, the preparer may have to determine whether specific facts or circumstance exist; for example, those required to support a deduction. Refer to Revenue Procedure 81-38.

For additional information, refer to Publication 470 (PDF), Limited Practice Without Enrollment, and Publication 947 (PDF), Practice Before the IRS and Power of Attorney. For information about becoming an Enrolled Agent or taking the Special Enrollment Examination, visit our Director of Practice Enrolled Agent Program page.

References:

• Publication 470 (PDF), Limited Practice Without Enrollment
• Publication 947 (PDF), Practice Before the IRS and Power of Attorney
• Revenue Procedure 81-38
• Director of Practice Enrolled Agent Program

When you complete the Form 2848 (PDF), Power of Attorney and Declaration of Representative, you must show the type of tax, the tax form number, and the year or period(s) for which the power is granted. You can list returns for any number of specified years or periods that have already ended and returns for years or periods that will end no later than three years from the date the form is received by the IRS. A general reference to "all years," "all periods," or "all taxes" is not acceptable. The Form 2848 will be returned to you for correction if you use such general references. The Power of Attorney remains in effect until a new one is sent and revokes the prior one.

References:

• Form 2848 (PDF), Power of Attorney and Declaration of Representative

Form 8821 (PDF), Tax Information Authorization, is used to authorize someone to receive your confidential tax information. Form 8821 cannot be used to name an individual to represent you before the IRS. Form 2848 (PDF), Power of Attorney and Declaration of Representative, is used to authorize the individual or individuals named to receive confidential tax information and to represent you before the IRS.

References:

• Form 2848 (PDF), Power of Attorney and Declaration of Representative
• Form 8821 (PDF), Tax Information Authorization

To participate in the e-file program, you must submit Form 8633 (PDF), Application to Participate in the IRS e-file Program. Submit your application to the appropriate Service Center as shown on Form 8633. Publication 1345 (PDF), Handbook for Authorized IRS E-File Providers Individual Income Tax Returns, provides you with the information you need to apply to participate in the e-file Program. Technical information can be found in Publication 1346 (PDF), Electronic Return File Specifications and Record Layouts for Individual Income Tax Returns. Updates to this publication will appear on the Electronic filing System Bulletin Board.

References:

• e-file Providers Web Page
• Form 8633 (PDF), Application to Participate in the IRS e-file Program
• Publication 1345 (PDF), Handbook for Electronic Filers of Individual Income Tax Returns
• Publication 1346 (PDF) Electronic Return File Specifications and Record Layouts for individual Income Tax Return
• Tax Topic 252, Electronic filing

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