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Do I Need a License?

  

The State of Oregon sets competency and ethical standards for tax professionals and regulates them through the Board of Tax Practitioners. The purpose of the law is to protect consumers from unlicensed or unethical practitioners.
                   

Any person preparing personal income tax returns in Oregon for a fee or representing that they do so must be licensed by the Board of Tax Practitioners. The only people exempt from this law are Certified Public Accountants, Public Accountants, attorneys, and their employees.                     

Please refer to the Oregon Board of Accountancy Web site at http://www.oregon.gov/BOA/ or the Oregon State Bar Web site at http://www.osbar.org/ for information concerning their licensing requirements.   
                   
Oregon's law applies only to those within the Oregon border, EXCEPT when a person preparing the returns out of state is actively soliciting Oregon clients through activities such as having an agent in Oregon, having a "drop-off location" in Oregon, or by advertising in Oregon-based publications - including Oregon area phone books. A person who is preparing the occasional Oregon return for clients who walk into their out-of-state office is neither in Oregon preparing the return, nor are they soliciting Oregon clients and are EXEMPT from needing an Oregon license.
 
Enrolled agents must hold a consultant license with the Board of Tax Practitioners if they are preparing, assisting or advising in the preparation of individual income tax returns for a fee within Oregon.
 
Individuals wishing to represent a taxpayer before the Oregon Department of Revenue are required to have an Oregon tax practitioners license. Attorneys, CPAs, employees and family members are exempt from this requirement. Please refer to ORS 305.230 and OAR 150-305-0170 for additional information.