Oregon State Preparers' Requirements
Software reference · Written guide Content date 2 min read
On this page
The state of Oregon instituted tax preparer licensure requirements in 1973.
Types of licenses
The state has two kinds of licenses:
- Tax Consultant - A tax consultant license enables a person to lawfully prepare personal income tax returns for the State of Oregon for a fee or valuable consideration as a self-employed or independent tax practitioner. A tax consultant is considered to be at an experienced level for preparing personal income taxes, and can work on their own or as an employee. Licensed Tax Consultants may also supervise licensed Tax Preparers.
- Tax Preparer - A tax preparer license enables a person to lawfully prepare personal income tax returns for the State of Oregon. A tax preparer must work under the supervision of a licensed tax consultant, a certified public accountant, a public accountant, or an attorney who prepares tax returns for their clients. A tax preparer is an apprenticeship level for preparing personal income taxes.
Exempt individuals
Certain individuals are exempt from licensure by the Oregon Board of Tax Practitioners:
- Attorneys-at-law
- Certified public accountants (CPAs)
- Employees of attorneys and CPAs
Licensed Tax Consultant requirements
A licensed Tax Consultant in Oregon must meet the following requirements:
- Be 18 years of age or older.
- Be a high school graduate or have obtained a GED.
- Have a Preparer Tax Identification Number (PTIN) from the IRS.
- Pass the tax preparer exam administered by the board with a score of 75% or higher.
- Have 1,100 hours of work experience as a tax preparer within at least two of the past five
years. (An EA with a valid and signed Treasury Card is exempt from this requirement.) - Completed 15 hours of continuing education within the past 12 months
The Tax Consultant license expires annually on May 31.
Licensed Tax Preparer requirements
A licensed Tax Preparer in Oregon must meet the following requirements:
- Be 18 years of age or older.
- Be a high school graduate or have obtained a GED.
- Have a Preparer Tax Identification Number (PTIN) from the IRS.
- Pass the tax preparer exam administered by the board with a score of 75% or higher.
- Have successfully completed an 80-hour basic personal income tax class approved by the Oregon Board of Tax Practitioners (OBTP), or equivalent college coursework.
The Tax Preparer license expires annually on September 30. Additionally, a licensed Tax Preparer must be or work under the supervision of a Licensed Tax Consultant.
Enrolled Agents
An IRS Enrolled Agent must obtain a Tax Consultant license if they wish to prepare personal income tax returns in Oregon.
Refer to the General Information Book on Exams for complete information.
Additional Information: