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Exam 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. Courses designed specifically to fulfill the 80 hour educational requirement are offered statewide by community colleges, vocational schools, and approved basic course. Sponsors are listed in the General Information Booklet (GIB). Only board approved courses are acceptable.
  • College coursework may be approved in lieu of the 80 hour basic tax course requirement. Applicants are required to furnish a copy of an offical college transcript. 
  • You must pass the tax preparer examination administered by the tax board with a 75% score 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. 
Refer to the General Information Booklet for complete information.

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 1,100 hours during at least two of the last five years. The tax preparer must have a 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% score 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 1,100 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% score or higher. 
Refer to the General Information booklet for complete information.​

How an Enrolled Agent can become a Licensed Tax Consultant

There is no education requirement, once you have received your Treasury Card. A copy of your Treasury Card must be submitted with your exam application. 

To become a tax consultant once you have obtained your Enrolled Agent (EA) nation-wide certification administered and regulated by the Internal Revenue Service (IRS) you must
  • Pass the state-only exam with a minimum score of 75%
  • Be 18 years of age
  • Have a current Treasury Card
  • Have a valid Personal Tax Identification Number (PTIN) number
Refer to the General Information Booklet for complete information.​

Resources

 


 


 

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