Best Questions to Ask a Tax Preparer (2026)

Rules below are from the Oregon Board of Tax Practitioners, Oregon Revised Statutes chapter 673 and the IRS, checked in September 2026. Ask these questions of any preparer, including us.

1. Are you licensed or registered with the Oregon Board of Tax Practitioners?

The Board’s rule is plain: anyone who prepares Oregon personal income tax returns for compensation must be licensed or registered with the Board of Tax Practitioners. Among Board licensees, a tax consultant can work independently while a tax preparer works under supervision (ORS 673.615). The credentials you are likely to hear:

• Licensed Tax Consultant (LTC): licensed to prepare returns for a fee and to supervise others. Only a licensed consultant may use the title “tax consultant” (ORS 673.663).
• Licensed Tax Preparer (LTP): licensed, but under ORS 673.615 prepares returns only under the supervision of a tax consultant, CPA or attorney.
• Registered Enrolled Agent (REA): since 5 June 2026, under Senate Bill 1510, an IRS enrolled agent can register with the Board to prepare Oregon returns for a fee without taking the state exam.
• Registered Tax Aide (RTA): may enter data and sit in on interviews under constant supervision, but the Board says an aide cannot complete or sign an Oregon return.

2. If you are not licensed, which exemption applies to you?

ORS 673.610 exempts some people from the licensing law. The ones you are most likely to meet are attorneys acting as attorneys, certified public accountants with an active license from any state (and Oregon-licensed public accountants and registered public accounting firms), and employees of those CPA firms. Enrolled agents are not on that list; since June 2026 they have the REA registration instead. A preparer who is none of these should not be preparing your Oregon return for a fee.

3. Can I look up your license?

Yes, and you should. The Board of Tax Practitioners runs a public Licensee Lookup on its website, and ORS 673.660 requires consultants and preparers to display their license. For federal credentials, the IRS publishes a Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, for preparers who hold a credential such as enrolled agent, CPA or attorney, or a select IRS qualification. A good preparer will give you their license number without being asked. Ours are on our credentials page.

4. Do you have a current PTIN?

The IRS requires anyone who prepares, or helps prepare, federal returns for pay to have a valid Preparer Tax Identification Number (PTIN) for the current year, and it is renewed each year. Oregon also requires an IRS PTIN before it will license a consultant or preparer (ORS 673.625).

5. Who will prepare my return, and who signs it?

In a firm, the person you meet may not be the person who prepares the return. Ask who does the work, who reviews it, and whose name and PTIN go in the paid preparer box. The IRS says a paid preparer is required by law to sign the return and include their PTIN, and to give you a copy. Be wary of anyone who asks you to sign a blank form or who does not sign as preparer.

6. If the IRS writes to me, can you represent me?

Preparing a return and representing you afterward are different rights. The IRS says only attorneys, CPAs and enrolled agents can represent taxpayers before the IRS in all matters, including audits, collections and appeals. Preparers in the IRS Annual Filing Season Program have limited rights, covering audits of returns they prepared and signed. Preparers with neither a credential nor that program generally cannot represent you. See IRS representation.

7. How do you set your fee?

Ask for the basis before any work starts: per return, per form, or hourly. The IRS warns against preparers who base their fee on a percentage of your refund, and against anyone who claims they can get a larger refund than others can. A published starting price is a reasonable sign; so is a clear answer about what would move it. Our starting prices are on the pricing page.

8. Will you e-file, and where will my refund go?

Federal rules require a preparer who reasonably expects to file 11 or more covered returns in a calendar year to e-file them, although you can choose to file on paper. The refund should go into your bank account. The IRS says to avoid preparers who offer to deposit all or part of your refund into their own accounts.

9. Will you still be here after April?

Notices can arrive months or years after a return is filed. The IRS suggests considering whether the preparer will be around to answer questions about how the return was prepared, and whether they can be reached if the IRS examines it. Ask about off-season contact and how long they keep copies of your return.

10. What will you need from me, and will I review the return before it is filed?

The IRS notes that good preparers ask to see your records and receipts and ask questions to work out income, deductions and credits. You are still accountable for everything on the return, so ask for time to review it before you sign. Gather documents early with the tax document checklist.