Supervised Preparers

Individuals who are not attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, enrolled actuaries, or registered tax return preparers will be eligible to obtain a PTIN and, thus, prepare, or assist in preparing, all or substantially all of a tax return or claim for refund for compensation in certain discrete circumstances. [Notice 2011-6]

Section 1.02(1) of Notice 2011-6 permits certain individuals supervised by an attorney, certified public accountant, enrolled agent, enrolled retirement plan agent, or enrolled actuary who signs the return or claim for refund prepared by the individuals to obtain a PTIN.

These individuals are required to certify in their application to receive a PTIN that they are supervised by an attorney, certified public accountant, enrolled agent, enrolled retirement plan agent, or enrolled actuary who signs the tax return or claim for refund and provide a supervising individual's PTIN or other number if prescribed by the IRS.

These individuals may not sign any tax return they prepare or assist in preparing for compensation.

Individuals who do not sign, and are not required to sign, tax returns as a paid return preparer but are: employed by attorney or CPA firms or employed by other recognized firms that are at least 80% owned by attorneys, CPAs, or EAs; and who are supervised by an attorney, CPA, EA, enrolled retirement plan agent, or enrolled actuary who signs the returns prepared by the supervised preparer as the paid tax return preparer.

Individuals meeting the requirements are not required to become registered tax return preparers in order to obtain a PTIN.

They are exempt from competency testing and continuing education.

NOTE: If you are a supervised preparer and you are not an RTRP, you do not have the ability to switch jobs as easily. An RTRP designation will give you (1) the ability to supervise other tax return preparers and (2) job security. If you are an RTRP, you can work anywhere for anyone (including yourself) and perform your job with a certified level of expertise. PASS the RTRP exam and become an RTRP! It's easy with Gleim!