California is one of the few states to have set requirements for professional tax preparers. State law requires anyone who prepares tax returns for a fee to be either an attorney, certified public accountant (CPA), CTEC registered tax preparer (CRTP) or enrolled agent (EA).
Choosing a tax preparer who is not one of those four professionals may prevent you from legal recourse against fraud. It may also increase your chances for additional taxes, interest and fines. Always verify the legal status of a tax preparer before handing over your private tax information.
Registered: Registered status indicates the individual has completed the annual registration requirements by completing the required education and maintaining a $5,000 tax preparer bond. Registered individuals are compliant with the California Business & Professions Code, Section 22250-22259, and are able to prepare taxes for a fee in California.
A024635California es uno de los pocos estados que han establecido los requisitos para los preparadores de impuestos profesionales. La ley estatal requiere que cualquiera que prepare declaraciones de impuestos por una cuota sea un abogado, un contador público certificado (CPA), un preparador de impuestos registrado en el CTEC (CRTP) o un agente inscrito (EA).
La elección de un preparador de impuestos que no es uno de esos cuatro profesionales puede impedirle el recurso legal contra el fraude. También puede aumentar sus posibilidades de impuestos adicionales, intereses y multas. Siempre verifique el estado legal de un preparador de impuestos antes de entregar su información fiscal privada.
Registrado: El estado registrado indica que el individuo ha completado los requisitos de registro anual completando la educación requerida y manteniendo un bono de preparador de impuestos de $ 5,000. Los individuos registrados son conformes con el Código de Negocios y Profesiones de California, Sección 22250-22259, y pueden preparar impuestos por una tarifa en California.
Individuals who prepare federal or state tax returns in California, or assist in the preparation, must comply with the California Business and Professions Code, Section 22250-22259 by completing the required education, maintaining a $5,000 tax preparer bond, and registering with the California Tax Education Council (CTEC).
All CTEC registered tax preparer (CRTP) registrations are due to be renewed annually by October 31 in order to allow individuals to prepare taxes (or assist in the preparation) for a fee in California. Individuals who have not complied with registration requirements by the due date MAY NOT prepare taxes for a fee. CRTPs who fail to renew their registration by October 31st have until January 15th to renew late and pay a $55 late fee. Individuals who do not renew by January 15th, and each year thereafter, will be required to re-take the 60 hours of qualifying education, pass a final exam from an approved education provider, maintain a $5,000 tax preparer bond and re-register as a new CRTP. According to California law, CRTPs cannot prepare any tax returns for a fee until their registration is current with CTEC.
Just as a reminder, an individual preparing taxes for a fee may also be a CPA (www.dca.ca.gov/cba), an Enrolled Agent (www.irs.gov), or an attorney (www.calbar.ca.gov). You may wish to check the websites indicated to be sure the individual in question is not a CPA, EA or attorney, and, therefore, exempt from registering with CTEC. If you have any questions or concerns feel free to contact CTEC.
To find/verify a tax preparer and registration status, enter a valid CTEC ID or your search criteria or the following link. You may enter one or more criteria. Additional criteria will narrow the search. Partial spellings are OK.
https://www.ctec.org/Payer/FindVerifyPreparer
Screenshot of registration status on the CTEC website:
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