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.

Resources

• 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
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