OREGON TAX PREPARER REGULATIONS QUESTIONS WITH
CORRECT ANSWERS 2026
1.
What is the primary function of a tax preparer license issued by the Oregon Board of
Tax Practitioners?
• Prepare corporate tax returns in Oregon
• Prepare personal income tax returns in Oregon for a fee
• Provide financial planning services
• Conduct tax audits for the state
2.
Explain why a client refund check cannot be mailed to the tax preparer's office
according to Oregon tax regulations.
• To protect client confidentiality
• To prevent delays in refund processing
• To ensure the client receives the check directly
• All of the above
3.
Which of the following is NOT a condition under which a licensee may disclose
confidential client information?
• With written consent of the client
• In response to a subpoena
• In response to an inquiry by the Board of Tax Practitioners
• As required for efiling
• None of the above
4.
Explain the conditions under which a tax preparer can substitute work experience for
classroom hours when applying for Board approval in Oregon.
• They must have worked in any capacity for 5 years.
• They must have been engaged in tax preparation within the last 2 years and
provide verification.
• They can substitute any amount of work experience without restrictions.
• They only need to submit their federal tax returns.
5.
Explain why a licensed tax preparer in Oregon is not permitted to prepare taxes
independently as a sole proprietor on a part-time basis.
• They must work under a licensed firm
• They are required to have a business license
• They can only work full-time
• There are no restrictions on their work hours
6.
What must all tax service business advertising in Oregon include?
• The firm's tax preparation fees
• The board issued registration number or the firm's OBTP# or the LTC#
• The names of all tax preparers
• A disclaimer about tax services
7.
CORRECT ANSWERS 2026
1.
What is the primary function of a tax preparer license issued by the Oregon Board of
Tax Practitioners?
• Prepare corporate tax returns in Oregon
• Prepare personal income tax returns in Oregon for a fee
• Provide financial planning services
• Conduct tax audits for the state
2.
Explain why a client refund check cannot be mailed to the tax preparer's office
according to Oregon tax regulations.
• To protect client confidentiality
• To prevent delays in refund processing
• To ensure the client receives the check directly
• All of the above
3.
Which of the following is NOT a condition under which a licensee may disclose
confidential client information?
• With written consent of the client
• In response to a subpoena
• In response to an inquiry by the Board of Tax Practitioners
• As required for efiling
• None of the above
4.
Explain the conditions under which a tax preparer can substitute work experience for
classroom hours when applying for Board approval in Oregon.
• They must have worked in any capacity for 5 years.
• They must have been engaged in tax preparation within the last 2 years and
provide verification.
• They can substitute any amount of work experience without restrictions.
• They only need to submit their federal tax returns.
5.
Explain why a licensed tax preparer in Oregon is not permitted to prepare taxes
independently as a sole proprietor on a part-time basis.
• They must work under a licensed firm
• They are required to have a business license
• They can only work full-time
• There are no restrictions on their work hours
6.
What must all tax service business advertising in Oregon include?
• The firm's tax preparation fees
• The board issued registration number or the firm's OBTP# or the LTC#
• The names of all tax preparers
• A disclaimer about tax services
7.
