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.

• 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 (click here for approved sponsors).

• You must pass the tax preparer examination administered by the Board with a 75% pass rate or higher.

• A certificate of completion of the 80-Hour Basic Course must be submitted with your license application before your license will be issued.

• Submit evidence that applicant has actively worked in the capacity of a Licensed Tax Preparer for a minimum of 780 hours during at least two of the last five years.  The tax preparer must have an Employee Verification 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.

• Continuing education may be accepted for up to 260 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 150 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 Board with a 75% pass rate or higher.

• 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 780 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.

• You must pass the tax consultant examination administered by the Board with a 75% pass rate or higher.

• Submit a copy of your Treasury card.

• 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".