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Oregon Licensed Tax Consultant (LTC) EXAM QUESTIONS AND
CORRECT VERIFIED SOLUTIONS LATEST UPDATE THIS YEAR –
JUST RELEASED
Oregon Licensed Tax Consultant (LTC) Exam
10-Line Exam Coverage in Points Form
1. Eligibility Requirements – Applicants must be 18+ years old, have a high school
diploma/GED, complete a Board-approved 80-hour basic tax course, and possess an
active IRS PTIN .
2. Experience Requirement – 1,100 hours of tax preparation experience over at least two
of the past five years (EA holders exempt) .
3. Continuing Education – 15 hours of acceptable CE must be completed within 12 months
prior to application .
4. Exam Format – 200 questions, closed-book, 5-hour time limit. Only IRS Publication 850 is
allowed in the exam room .
5. Passing Score – Minimum score of 75% required to pass .
6. Content Distribution – Approximately 75% federal personal income tax law; 25% Oregon
personal income tax law and administrative rules .
7. Question Types – True/false, multiple-choice, and scenario-based mini-problems .
8. Exam Administration – Electronic format administered by PSI at various testing locations
across Oregon .
9. Application Fee – $60 application fee for examination; $125 for license issuance/renewal
.
10. Annual Expiration – Tax Consultant licenses expire annually on May 31 .
Oregon Licensed Tax Consultant Exam
Question 1: According to ORS 673.625, which of the following is NOT a requirement to become
a Licensed Tax Consultant in Oregon?
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A) Be at least 18 years of age
B) Possess a high school diploma or GED
C) Hold a valid Oregon driver's license
D) Possess an IRS Preparer Tax Identification Number (PTIN)
Answer: C) Hold a valid Oregon driver's license
Rationale: ORS 673.625 requires applicants to be 18 years of age or older, possess a high school
diploma or GED, and have an IRS-issued PTIN . A valid Oregon driver's license is not a statutory
requirement for licensing, though identification may be needed to take the exam.
Question 2: How many hours of work experience must a Licensed Tax Consultant applicant
demonstrate within the last five years?
A) 500 hours within at least one year
B) 1,000 hours within at least two years
C) 1,100 hours within at least two of the last five years
D) 2,000 hours within at least three years
Answer: C) 1,100 hours within at least two of the last five years
Rationale: ORS 673.625(3)(a) requires applicants to present evidence of active employment as a
tax preparer for not less than a cumulative total of 1,100 hours during at least two of the last
five years . Enrolled Agents holding a valid Treasury Card are exempt from this requirement .
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Question 3: The Oregon Licensed Tax Consultant exam is administered by which vendor?
A) Pearson VUE
B) Prometric
C) PSI
D) Kryterion
Answer: C) PSI
Rationale: The Oregon Board of Tax Practitioners uses PSI to administer the Tax Consultant
examination in an electronic format at various testing locations across Oregon . The exam is also
the Oregon component of the SEE (Special Enrollment Examination) for Enrolled Agents.
Question 4: What score is required to pass the Oregon Tax Consultant examination?
A) 70%
B) 72%
C) 75%
D) 80%
Answer: C) 75%
Rationale: The Oregon Board of Tax Practitioners requires a passing score of 75% or higher on
both the Tax Preparer and Tax Consultant examinations .
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Question 5: Approximately what percentage of the Oregon Tax Consultant exam covers federal
personal income tax law?
A) 25%
B) 50%
C) 60%
D) 75%
Answer: D) 75%
Rationale: The General Information Book on Exams states that approximately 75% of the exam
questions are on federal personal income tax law . The remaining 25% covers Oregon personal
income tax law and Oregon tax practitioner administrative rules.
Question 6: What is the fee for application for examination for a tax consultant's license in
Oregon?
A) $50
B) $60
C) $85
D) $125
Answer: B) $60
Oregon Licensed Tax Consultant (LTC) EXAM QUESTIONS AND
CORRECT VERIFIED SOLUTIONS LATEST UPDATE THIS YEAR –
JUST RELEASED
Oregon Licensed Tax Consultant (LTC) Exam
10-Line Exam Coverage in Points Form
1. Eligibility Requirements – Applicants must be 18+ years old, have a high school
diploma/GED, complete a Board-approved 80-hour basic tax course, and possess an
active IRS PTIN .
2. Experience Requirement – 1,100 hours of tax preparation experience over at least two
of the past five years (EA holders exempt) .
3. Continuing Education – 15 hours of acceptable CE must be completed within 12 months
prior to application .
4. Exam Format – 200 questions, closed-book, 5-hour time limit. Only IRS Publication 850 is
allowed in the exam room .
5. Passing Score – Minimum score of 75% required to pass .
6. Content Distribution – Approximately 75% federal personal income tax law; 25% Oregon
personal income tax law and administrative rules .
7. Question Types – True/false, multiple-choice, and scenario-based mini-problems .
8. Exam Administration – Electronic format administered by PSI at various testing locations
across Oregon .
9. Application Fee – $60 application fee for examination; $125 for license issuance/renewal
.
10. Annual Expiration – Tax Consultant licenses expire annually on May 31 .
Oregon Licensed Tax Consultant Exam
Question 1: According to ORS 673.625, which of the following is NOT a requirement to become
a Licensed Tax Consultant in Oregon?
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A) Be at least 18 years of age
B) Possess a high school diploma or GED
C) Hold a valid Oregon driver's license
D) Possess an IRS Preparer Tax Identification Number (PTIN)
Answer: C) Hold a valid Oregon driver's license
Rationale: ORS 673.625 requires applicants to be 18 years of age or older, possess a high school
diploma or GED, and have an IRS-issued PTIN . A valid Oregon driver's license is not a statutory
requirement for licensing, though identification may be needed to take the exam.
Question 2: How many hours of work experience must a Licensed Tax Consultant applicant
demonstrate within the last five years?
A) 500 hours within at least one year
B) 1,000 hours within at least two years
C) 1,100 hours within at least two of the last five years
D) 2,000 hours within at least three years
Answer: C) 1,100 hours within at least two of the last five years
Rationale: ORS 673.625(3)(a) requires applicants to present evidence of active employment as a
tax preparer for not less than a cumulative total of 1,100 hours during at least two of the last
five years . Enrolled Agents holding a valid Treasury Card are exempt from this requirement .
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Question 3: The Oregon Licensed Tax Consultant exam is administered by which vendor?
A) Pearson VUE
B) Prometric
C) PSI
D) Kryterion
Answer: C) PSI
Rationale: The Oregon Board of Tax Practitioners uses PSI to administer the Tax Consultant
examination in an electronic format at various testing locations across Oregon . The exam is also
the Oregon component of the SEE (Special Enrollment Examination) for Enrolled Agents.
Question 4: What score is required to pass the Oregon Tax Consultant examination?
A) 70%
B) 72%
C) 75%
D) 80%
Answer: C) 75%
Rationale: The Oregon Board of Tax Practitioners requires a passing score of 75% or higher on
both the Tax Preparer and Tax Consultant examinations .
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Question 5: Approximately what percentage of the Oregon Tax Consultant exam covers federal
personal income tax law?
A) 25%
B) 50%
C) 60%
D) 75%
Answer: D) 75%
Rationale: The General Information Book on Exams states that approximately 75% of the exam
questions are on federal personal income tax law . The remaining 25% covers Oregon personal
income tax law and Oregon tax practitioner administrative rules.
Question 6: What is the fee for application for examination for a tax consultant's license in
Oregon?
A) $50
B) $60
C) $85
D) $125
Answer: B) $60
