Registered Tax Return Preparer Competency Test Information

Certain tax return preparers are required to take and pass a competency test. Use this chart to determine your requirements:

Category	PTIN	Tax Compliance Check	Background Check	Competency Test	Continuing Education
Attorneys	Yes	Yes	No	No	No
CPAs	Yes	Yes	No	No	No
Enrolled Agents	Yes	Yes	No	No	No
Registered Tax Return Preparers	Yes	Yes	Yes	Yes	Yes
Supervised Preparers*	Yes	Yes	Yes	No	No
Non-1040 Preparers**	Yes	Yes	Yes	No	No

* To determine if you are a supervised preparer, view the fact sheet
** If you only prepare Forms 1040-PR and 1040-SS, you are considered a non-1040 preparer

Test Preparation:

RTRP Test Specifications (pdf)
RTRP Test Demonstration (coming soon)
Understanding your score report (coming soon)

To assist in test preparation, the following is a list of recommended study materials. This list is not all-encompassing, but a highlight of what the test candidates will need to know. IRS encourages preparers to go green and download electronic copies of the reference materials for study purposes. Simply click on the resource you need. Once it is open select File: Save As to save it to your computer.

2010 Form 1040
2010 Form 1040 Instructions
2010 Publication 17: Your Federal Income Tax*
Circular 230 (Rev. 8-2011): Regulations Governing Practice Before the Internal Revenue Service
2010 Publication 334: Tax Guide for Small Business
2010 Publication 970: Tax Benefits for Education
2010 Publication 1345: Handbook for Authorized IRS e-file Providers
2010 Form 6251: Alternative Minimum Tax – Individuals
2010 Form 6251 Instructions
2010 Form 8879: IRS e-File Signature Authorization
2010 Publication 596: Earned Income Credit

*NOTE: At the time the 2010 version of Publication 17 went to press, there were certain tax benefits that had not been finalized and several tax benefits were subsequently extended. See Legislative Changes Affecting the 2010 Publication 17 for the details needed for study purposes.

Scheduling a Test:

In order to take the test, you must have a PTIN. You can schedule your test directly from your online PTIN account.

Test Logistics:

Candidate Information Bulletin (coming soon)
What to expect on test day (coming soon)
Test center locations (coming soon)
Results reported on the RTRP test (coming soon)
Frequently Asked Questions