What to expect from a reputable paid preparer

A qualified preparer will

• Have a valid Preparer Tax Identification Number (PTIN)
• Ask you for documents and records, including:
  • W-2、1099 等損益表
  • Social security numbers for you and your dependents
  • Proof of dependents (school, medical, or childcare records)
  • Records supporting credits (EITC, CTC/ACTC/ODC, AOTC)
  • Receipt for deductible expenses
• Ask follow-up questions when information is incomplete or unclear
• Provide a copy of your completed return
• Sign the return and include their PTIN

Representation rights differ by preparer type

Only certain preparers have unlimited representation rights before the IRS:

• 註冊會計師（CPA）
• 註冊代理人（EA）
• 律師

Preparers who participate in the Annual Filing Season Program have limited representation rights for returns they prepared and signed.

Warning signs of an unreputable preparer

Be cautions if a preparer:

• Refuses to sign your return
• Bases their fee on a percentage of your refund
• Doesn’t ask for documentation
• Tells you they can get you a bigger refund
• Deposits your refund in their own bank account
• Won’t provide a copy of your completed return

These are common indicators of potential preparer fraud or misconduct.

IRS 有一個可搜尋、可分類的 帶有憑證和特定資格的聯邦納稅申報單編制者目錄 在 IRS.gov 上，納稅人可以透過姓氏、郵遞區號或憑證來研究報稅表準備者。此公用目錄包括以下 PTIN 持有者：

• 持有資格的編制者（律師、註冊會計師、註冊代理人、註冊精算師和註冊退休計畫代理人）；
• 年度申請季計畫參與者。

Ask about fees up front, confirm the preparer will sign the return and include their PTIN, and check whether they offer year-round availability if the IRS contacts you later.

When working with a preparer:

• Provide accurate and complete records;
• Review your return before signing it;
• Make sure your refund is deposited into your bank account, not the preparers; and
• Keep copies of your return and all supporting documents.

You can report a preparer using:

• 形式14157, 投訴：報稅表準備者
• 形式14157, Complaint: Tax Return Preparer (Online)
• 表格14157-A, Return Preparer Fraud or Misconduct Affidavit
• Make a complaint about a tax return preparer

Choosing an unreputable preparer can lead to:

• Delayed refunds
• 國稅局審計
• Owing additional tax, penalties, or interest
• Loss of eligibility for certain credits
• Identity theft or misuse of your personal information