Oregon instituted Tax Preparer Licensure requirements in 1973. 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.
- Possess a Preparer Tax Identification Number (PTIN) from the IRS.
- Have successfully completed an 80-hour basic personal income tax class approved by the Oregon Board of Tax Practitioners (OBTP).
- Pass the tax preparer exam administered by the board with a score of 75% or higher.
Tax Preparer licenses expire annually on September 30.
Additionally, Licensed Tax Preparers must be or work under the supervision of a Licensed Tax Consultant. The Tax Consultant license expires annually on May 31 and has several additional requirements in addition to meeting the requirements to be a Licensed Tax Preparer.
IRS Enrolled Agents are subject to the same licensure requirements as other preparers.
Certain individuals are exempt from licensure by the OBTP:
- Certified Public Accountants (CPA)
- Employees of attorneys and CPAs
Refer to the General Information Book for complete information.