This is a directory research checklist, not tax advice. A PTIN — the IRS's Preparer Tax Identification Number — is required for paid federal return preparation, but it is not a professional license. Ask who will prepare your return and what qualifications they hold.
CPA, EA, and PTIN: what to check
These labels describe different qualifications. Consult the IRS explanation of preparer credentials and representation rights for the full distinctions, including attorneys and Annual Filing Season Program participants.
CPA — Certified Public Accountant
CPAs are licensed by state boards of accountancy. Verify the individual's current license with the relevant board and ask about experience with your type of return.
EA — Enrolled Agent
Enrolled agents are licensed by the IRS. Verify claimed EA status with the IRS and ask about the preparer's relevant experience and service scope.
PTIN holder
A PTIN alone is not a professional credential and does not grant representation rights for current returns. Ask whether the preparer also holds a credential or an Annual Filing Season Program record of completion.
Ask about the scope of the engagement
Explain your circumstances and ask whether the preparer handles similar returns, who will perform the work, and whether assistance with notices or representation is included. A directory label cannot answer these questions for you.
Check the preparer's identity and credentials
Ask the individual who will prepare your federal return for their full name, PTIN, and claimed credentials. The IRS public directory includes credentialed preparers and certain program participants; it is not a register of every PTIN holder.
- Search the IRS preparer directory by name and location for credentials or select qualifications.
- Check claimed CPA licenses with the relevant state board and EA status with the IRS.
- Ask the preparer about training and representation rights. Absence from the IRS directory alone does not establish that a preparer lacks a PTIN.
See the IRS guidance on choosing a tax professional before engaging a preparer or sharing sensitive records.
What to bring to the first appointment
Ask the firm for its intake checklist and a secure way to share records. Depending on your circumstances, the conversation may cover the following documents; this is not a complete list or a determination of your filing requirements:
Identification
- Government-issued photo ID for every adult on the return.
- Social Security or ITIN documents for every person on the return, including dependents.
- A prior-year tax return — ideally the last two. This is the single most useful document the preparer can see.
Income
- W-2 from every employer.
- 1099 in every flavor: NEC, MISC, INT, DIV, B, R, K, G, SA, Q.
- K-1 from every partnership, S-corp, or trust.
- Self-employment records: gross receipts, expenses by category, mileage log.
- Rental property: income, expenses, depreciation schedule.
Deductions and credits
- Mortgage interest (Form 1098) and property tax records.
- Charitable contribution records and receipts.
- Medical expense records, if relevant to your circumstances.
- 1098-T for tuition paid and 1098-E for student-loan interest.
- Childcare provider name, address, EIN, and amounts paid.
- HSA contributions (Form 5498-SA) and distributions (1099-SA).
Paperwork the preparer will ask for
- Bank routing and account numbers for direct deposit.
- Last year's state refund amount if applicable.
- Health-insurance coverage documents requested by your preparer.
Red flags: walk away if you see these
Read the IRS's preparer selection guidance and discuss any concerns before engaging a firm. Warning signs include:
- They refuse to sign the return. The IRS requires every paid preparer to sign and include their PTIN. "Ghost preparers" skip this step. Do not file a return a paid preparer will not sign.
- They promise a specific refund before reviewing your circumstances and documents. Ask how any estimate was calculated.
- Their fee is a percentage of your refund. Ask for a written explanation of fees and included services.
- They ask you to sign a blank return or a return you haven't read. You — not the preparer — are legally responsible for what's on it. Read every line.
- They ask for the refund to be deposited into their account. Refunds should go to an account in your name.
- They claim special treatment from the IRS. Ask for an explanation supported by official guidance.
- They suggest reporting unsupported information. Ask what records are required before signing.
Fee expectations
Fees depend on the return's complexity, required forms, record quality, location, and services included. AtoZ Tax does not provide a verified national price baseline or a quote for any listed firm. Request a written estimate directly from the firm.
- Which federal, state, and business returns are included?
- Is pricing fixed, hourly, or based on forms, and what can change the estimate?
- Are bookkeeping, amendments, notice responses, or representation charged separately?
- When is payment due, and will the firm provide written engagement terms?
Compare quotes for the same scope of work. Price alone does not establish a preparer's qualifications or suitability.
Year-round vs seasonal
Ask how to reach the firm after filing season and who handles follow-up questions. Directory hours and availability may be incomplete or outdated; confirm them directly.
After the return is filed
- Get a paper or PDF copy of the full return, including all schedules.
- Confirm the paid preparer signs and includes a PTIN on the return filed with the IRS; the PTIN need not appear on your copy.
- Ask your preparer which records to retain and for how long in your circumstances.
- Ask who to contact if you receive a notice and whether follow-up assistance is part of the engagement.
Getting started
Browse preparers by city or by specialty. Use the available listing information to prepare questions, verify claimed credentials, and contact firms about scope, fees, and availability.