Tax Return Preparer Practice Test With
Correct Answers 2026
1.
What is the definition of a tax return preparer according to the Internal Revenue Code
(IRC)?
• A person who prepares tax returns for free.
• A person who prepares tax returns for compensation or employs others to do so.
• A person who only reviews tax returns prepared by others.
• A person who provides tax advice without preparing returns.
2.
What is the primary responsibility of a signing tax return preparer?
• To assist clients in filing their tax returns
• To ensure the overall substantive accuracy of the tax return or claim for refund
• To provide legal advice on tax matters
• To represent clients in tax disputes with the IRS
3.
What is the primary distinction between a signing tax return preparer and a non-signing
tax return preparer?
• A signing preparer prepares the entire return, while a non-signing preparer only
reviews it.
• A signing preparer signs the return, while a non-signing preparer does not sign
the return.
• A signing preparer is responsible for the accuracy of the return, while a non-
signing preparer is not.
• A signing preparer must have a PTIN, while a non-signing preparer does not
need one.
4.
Which of the following is NOT a responsibility of a tax return preparer?
• A. Preparing tax returns for clients for a fee
• B. Providing mechanical assistance in preparing tax documents
• C. Assisting in the Volunteer Income Tax Assistance (VITA) program
• D. Preparing returns for an employer as a regular employee
5.
What is the required identification number that tax return preparers must obtain to
legally prepare tax returns?
• Tax Identification Number (TIN)
• Employer Identification Number (EIN)
• Preparer Tax Identification Number (PTIN)
• Social Security Number (SSN)
6.
A tax preparer has just completed a return for a client and is preparing to submit it.
Which of the following actions should the preparer take to ensure compliance with legal
obligations?
Correct Answers 2026
1.
What is the definition of a tax return preparer according to the Internal Revenue Code
(IRC)?
• A person who prepares tax returns for free.
• A person who prepares tax returns for compensation or employs others to do so.
• A person who only reviews tax returns prepared by others.
• A person who provides tax advice without preparing returns.
2.
What is the primary responsibility of a signing tax return preparer?
• To assist clients in filing their tax returns
• To ensure the overall substantive accuracy of the tax return or claim for refund
• To provide legal advice on tax matters
• To represent clients in tax disputes with the IRS
3.
What is the primary distinction between a signing tax return preparer and a non-signing
tax return preparer?
• A signing preparer prepares the entire return, while a non-signing preparer only
reviews it.
• A signing preparer signs the return, while a non-signing preparer does not sign
the return.
• A signing preparer is responsible for the accuracy of the return, while a non-
signing preparer is not.
• A signing preparer must have a PTIN, while a non-signing preparer does not
need one.
4.
Which of the following is NOT a responsibility of a tax return preparer?
• A. Preparing tax returns for clients for a fee
• B. Providing mechanical assistance in preparing tax documents
• C. Assisting in the Volunteer Income Tax Assistance (VITA) program
• D. Preparing returns for an employer as a regular employee
5.
What is the required identification number that tax return preparers must obtain to
legally prepare tax returns?
• Tax Identification Number (TIN)
• Employer Identification Number (EIN)
• Preparer Tax Identification Number (PTIN)
• Social Security Number (SSN)
6.
A tax preparer has just completed a return for a client and is preparing to submit it.
Which of the following actions should the preparer take to ensure compliance with legal
obligations?
