Tax Return Preparer Law and Legal Definition

A tax return preparer refers to any person who prepares for compensation or who employs one or more persons to prepare for compensation, any tax return or any claim for refund of tax. The preparation of a substantial portion of a return or claim for refund will also be treated as a preparation of such return or claim for refund. The mere furnishing of a typing or other mechanical assistance in the preparation of a claim for refund will not make a person a tax return preparer. Prepared or reviewed tax returns must be signed by a tax return preparer. A paid preparer does not require any special education or certification.