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I am one of the following

  • attorney
  • CPA (certified public accountant)
  • PA (public accountant)
  • enrolled agent
  • volunteer tax preparer
  • employee of an attorney
  • employee of a CPA
  • employee of a PA
  • employee of an enrolled agent
  • employee of a business who prepares that business’ tax returns

Do you offer refund anticipation loans (RALs) or refund anticipation checks (RACs)?

If you facilitate RALs or RACs, you must register as a facilitator. However, if you are one of the licensed professionals or other individuals listed above, you are not required to register as a tax return preparer.

Yes   No

Note: You can review the definitions of RAC and RAL in Publication 135, Consumer Bill of Rights.

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