Paid Tax Preparer Training

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This information is provided for the benefit of those VITA volunteer tax preparers considering becoming tax professionals, and also for tax professionals considering volunteering for VITA.

The rules and requirements  to become a paid (professional) tax preparer for Federal and California income tax returns are available on the California Tax Education Council (CTEC) website.   Requirements include professional continuing education each year from a recognized institution, obtaining a Surety Bond from an Insurance Company, and registering with CTEC.  People with certain other professional qualifications may be exempt from these requirement.

Any person who assists with or prepares a State or Federal tax return, assumes responsibility for such a return, or offers these services for pay is required to comply with the provisions of the Tax Preparer Act.  Generally speaking, CPAs, Attorneys, Enrolled Agents and anyone employed by these individuals are exempt from the Act.

Requirements to become a Registered Tax Preparer in California:

  • find CTEC approved curriculum provider
  • successfully complete a 60-hour course approved for qualifying education
  • obtain tax preparer bond from insurance/surety agent
  • apply to obtain certificate of completion from CTEC
Requirements to maintain the Registered Tax Preparer status requires the following every year by October 31 of the that year
  • find CTEC approved curriculum provider
  • successfully complete a 20-hr course approved for continuing education which includes at least 12 hours of Federal and 4 hours of state training and usually requires satisfactorily passing an exam
  • renew or obtain tax preparer bond for $5000 from insurance/surety agent
  • apply to obtain certificate of current registration from CTEC
Please note the following:
  • VITA/TCE training using Link & Learn or classroom instruction does not meet the qualifying or continuing education requirement
  • Preparing taxes for VITA/TCE does not require compliance with the Tax Preparer Act
  • Preparing or assisting in preparing a tax return for a fee without the proper registration and surety bonds, could result in a citation and a fine up to $5000 per return by the Franchise Tax Board.
This above is based on information provided at the CTEC Website and provided as a summary only.  More details and application forms can be obtained at

CTEC
Post Office Box 2890
Sacramento, CA 95812-2890
Phone: 877-850-2832
Fax: 877-851-2832
E-mail:
info@ctec.org

 

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Last modified: 05/20/08.