I am one of the following
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.
Note: You can review the definitions of RAC and RAL in Publication 135, Consumer Bill of Rights.
- Tax preparer registration
- Who is a tax return preparer or facilitator
- How to register as a tax return preparer or facilitator
- Continuing education requirements for tax return preparers