Unless you are an exempt tax preparer, California requires you to register with CTEC.
Many insurance and surety companies offer surety bonds. You must be at least 18 years old.
Generally speaking, California certified public accountants, enrolled agents, and attorneys with the State Bar of California are exempt.
The Council is a nonprofit organization mandated by state law to ensure nonexempt tax preparers are educated and bonded.
CTEC-approved providers are required to electronically submit your hours to CTEC.
The IRS requires paid tax preparers to obtain a Preparer Tax Identification Number (PTIN).
The Annual Filing Season Program (AFSP) is a voluntary offering for tax professionals. CTEC registrants qualify for exemptions.
California has different requirements depending on the type of tax preparer. Some professionals are licensed through the state or IRS, while others must register with the California Tax Education Council (CTEC).
In general, individuals who prepare tax returns for a fee in California must fall into one of these categories:
Individuals who are not CPAs, attorneys, or enrolled agents are generally required to register with CTEC before preparing tax returns for a fee. Requirements for CTEC registration include:
Taxpayers can verify whether a preparer is registered with CTEC using the CTEC Verify a Tax Preparer tool. CPAs, enrolled agents, and attorneys are exempt from CTEC registration requirements.
Individuals who are not CPAs, attorneys, or enrolled agents are generally required to register with CTEC before preparing tax returns for a fee. Requirements for CTEC registration include:
Individuals interested in becoming a CTEC-registered tax preparer (CRTP) can begin the registration process through the official CTEC New Preparer Application page.
