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How to Become Licensed in Tax Preparation
Types of Licenses

A Tax Preparer license enables a person to lawfully prepare personal income tax returns in the  State of Oregon. A tax preparer must work under the supervision of a Licensed Tax Consultant, a Certified Public Accountant, a Public Accountant, or an Attorney who prepares tax returns for thier clients.
 
A Tax Consultant license enables a person to lawfully prepare personal income tax returns in the State of Oregon for a fee as a self-employed or independent tax practitioner.
 
A licensed tax preparer may qualify to take the consultant examination after working a minimum of 1100 hours during at least two of the last five years in the capacity of a tax preparer. Preparers and employers should keep documentation of hours worked which are directly related to personal income tax preparation that may be counted toward meeting the work experience requirement to sit for the consultant examination.



Licensing Requirements

To Become a Licensed Tax Preparer

  • You must be at least 18 years of age.
  • You must be a high school graduate or have passed an equivalency examination.
  • You must complete a minimum of 80 clock hours of basic income tax law education. A course designed specifically for this purpose is offered statewide by community colleges, vocational schools, and approved basic course sponsors (approved basic tax course providers).
  • You must pass the tax preparer examination administered by the Tax Board with a 75% pass rate or higher.
  • A certificate of completion of the 80-hour basic tax course must be submitted with your license application before your license will be issued.



To Become a Licensed Tax Consultant if Presently a Licensed Tax Preparer
  • Submit evidence that applicant has actively worked in the capacity of a licensed tax preparer for a minimum of 1100 hours during at least two of the last five years. The tax preparer must have an Verification of Work Experience form completed by their employer(s) and shall submit it with the Consultant Examination Application and required fees.
  • Applicants must have completed, within one year prior to submitting application, a minimum of 15 hours of acceptable continuing education. Certificates are required to be submitted with exam application.
  • Continuing education may be accepted for up to 365 hours of work experience at the rate of one classroom hour of education for five hours of experience provided the course is tax related, the course is within one year of applying to become a tax consultant, and credit for the course is not claimed to fulfill continuing education requirements for a license renewal.   
  • Volunteer experience is acceptable only on a limited basis and only if it is through a recognized program such as the VITA and AARP-TCE. One hour of such experience will be accepted for each five hours actually worked, up to a maximum of 212 hours. Hours must be verified by the volunteer's supervisor via a volunteer verification form and/or a letter verifying the number of hours volunteered.
  • You must pass the tax consultant examination administered by the Tax Board with a 75% pass rate or higher.



To Become a Licensed Tax Consultant if NOT Presently a Licensed Tax Preparer
  • Submit evidence that the applicant has completed at least 80 clock hours of education on income tax law.
  • Submit a Petition form of all past tax preparation experience. A minimum of 1100 hours work experience is required within two of the last five years. Acceptable experience includes employment as an income tax auditor or taxpayer representative with the Internal Revenue Service or the Oregon Department of Revenue; tax preparation work performed while employed by a Certified Public Accountant or Licensed Public Accountant; or experience as a tax practitioner in another state.
  • If experience is through self employment in another state, a Petition form must be completed, claiming tax preparation or tax consulting experience, accompanied by full documentation of experience and education.
  • Applicants must have completed, within one year prior to submitting application, a minimum of 15 hours of acceptable continuing education. Certificates are required to be submitted with exam application.
  • You must pass the tax consultant examination administered by the Tax Board with a 75% pass rate or higher.



To Become a Tax Consultant if you are an Enrolled Agent
  • Submit a copy of your enrollment card.
  • Submit a Petition form verifying a minimum of 360 hours work experience within two of the last five years.
  • You must pass a tax consultant examination on Oregon tax law, Oregon Income Tax Service Law and the Tax Board Code of Professional Conduct with a 75% pass rate or higher.
 
 
NOTE: For more information regarding examination requirements and qualifications refer to the General Information Booklet.