Become Licensed in Tax Preparation in Oregon with Our Oregon Approved Tax Courses
Approved by the Oregon State Board of Tax Practitioners (OTPB)
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Learn More About Our Oregon Approved Tax Course
There are 2 types of Tax Preparation Licenses in Oregon:
- A Tax Preparer license enables a person to lawfully prepare personal income tax returns in 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 thier clients.
- A Tax Consultant license enables a person to lawfully prepare personal income tax returns in the State of Oregon for a fee as a self-employed or independent tax practitioner.
Oregon requirements to become a Licensed Tax Preparer:
- Be at least 18 years old
- Be a high school graduate or have a GED
- Successfully complete Board-approved 80-class-hour course on basic tax law
- Pass the Board exam on basic tax law and practice
- A certificate of completion of the 80-class-hr course must be submitted with your license application before your license will be issued. Learn More About Our Oregon Approved Tax Course
Oregon requirements to become a Licensed Tax Consultant if presently a Licensed Tax Preparer:
- Submit evidence that you have actively worked in the capacity of a Licensed Tax Preparer for a minimum of 780 hours during at least two of the last five years. An Employee Verification form must be completed by your employer(s) and must be submitted with the Consultant Examination application and required fees
- Complete a minimum of 15 hours of acceptable continuing education within one year prior to submitting application
- Continuing education may be accepted for up to 260 hours of work experience at the rate of one classroom hour of education for five hours of experience provided the course is tax related, the course is within one year of applying to become a tax consultant and credit for the course is not claimed to fulfill continuing education requirements for a license renewal
- Volunteer experience is acceptable only on a limited basis and only if it is through a recognized program such as the VITA and AARP-TCE. One hour of such experience will be accepted for each five hours actually worked, up to a maximum of 150 hours. Hours must be verified by your supervisor via a volunteer verification form and/or a letter verifying the number of hours volunteered
- Pass the Board exam on basic tax law and practice
Oregon requirements to become a Licensed Tax Consultant if NOT presently a Licensed Tax Preparer:
- Submit evidence that you have completed at least 80 clock hours of education on income tax law
- Submit a petition form of all past tax preparation experience. A minimum of 780 hours work experience is required within two of the last five years. Acceptable experience includes employment as an income tax auditor or taxpayer representative with the Internal Revenue Service or the Oregon Department of Revenue; tax preparation work performed while employed by a Certified Public Accountant or Licensed Public Accountant; or experience as a tax practitioner in another state
- If your experience is through self employment in another state, a petition form must be completed, claiming tax preparation or tax consulting experience, accompanied by full documentation of experience and education
- Pass the Board exam on basic tax law and practice
Oregon requirements to become a Licensed Tax Consultant if you are an Enrolled Agent:
- Submit a copy of your Treasury card
- You must pass a tax consultant examination on Oregon tax law, Oregon Income Tax Service Law and the Tax Board Code of Professional Conduct with a 75% pass rate or higher
Check out Oregon’s General Information Booklet for Tax Practitioners for complete information on all of Oregon’s requirements and qualifications.
Continuing Education Requirements
To renew a tax preparer/consultant license, each licensee must attest to attendance at a minimum of 30 clock-hours of acceptable continuing education during the 13 months prior to each license year.
- i.e. License expiration is 9/30/09; continuing education would need to be received between 9/1/08 and 9/30/09.
- The Board will randomly audit licensee records to verify compliance with continuing education requirements per Oregon Administrative Rule 800-015-0015.
The continuing education requirement is waived for the first renewal of a tax preparer or tax consultant license.
Tax preparers/consultants who have allowed their license to lapse and/or have been in an inactive status for less than 3 years, must attest to 30 hours of acceptable continuing education for each year lapsed/inactive in order to qualify for renewal/re-activate their license. - i.e. License expiration date is 9/30/08 and the licensee is making application for renewal on or before 9/30/10.
- The licensee would need to attest to 90 hours of continuing education in order to qualify for renewal/re-activate their license.
If a tax preparer/consultant has allowed their license to lapse and/or has been in an inactive status for 3 years or more, the licensee would need to make application and successfully complete the preparer examination (75%).
Continuing education credit for courses/seminars attended will be accepted only if the sponsor and the course material meet all of the requirements for continuing education credit: (OAR 800-015-0020 & OAR 800-015-0030). Only correspondence (self-study) courses need approval from the Board prior to issuance of credit.
