Printer-friendly version

RTRP Test

Who Needs to Take the RTRP Test?

All paid tax preparers must take a competency examination unless they:

  • are attorneys, certified public accountants, and enrolled agents who are active and in good standing with their licensing agency;
  • are supervised preparers (those who do not sign returns but are employed by attorney or CPA firms or other recognized firms at least 80 percent owned by attorneys, CPAs, or enrolled agents, and who are directly supervised by an attorney, CPA, or enrolled agent); or prepare no Form 1040 series returns; or
  • do not prepare any Form 1040 series returns.

Frequently Asked Questions

When do I need to take the RTRP test?
The IRS will continue to issue provisional PTINs until at least April 18, 2012, to prevent disruption of the 2012 filing season.

All paid tax preparers who have provisional PTINs will have until December 31, 2013, to pass the test. Individuals without provisional PTINs seeking to become Registered Tax Return Preparers will be required to pass the competency test before they can obtain a PTIN and begin preparing tax returns for
compensation.

How do I register for the RTRP test & how much does it cost?
Registration for the exam is now open. If you have an online PTIN account, please schedule your appointment through your online PTIN account at www.irs.gov/ptin and select "View Next Steps" from the Main Menu. If you do not have a PTIN account, call 1-855-IRS-EXAM (477-3926). The IRS Fact Sheet: Registered Tax Return Preparer Test Explained details how to create an exam appointment using an online PTIN Account.

The test fee is $116 and must be paid at the time the appointment is scheduled. The test fee is non-refundable and not transferrable. The fee for the test is separate from the PTIN user fee. Currently there is no limit on the number of times preparers can take the test, but they must pay the fee each time. Individuals must pass the test only once.

The IRS has issued a Candidate Information Bulletin with more detailed information on scheduling the exam, exam content and test center procedures.

The computer-based test must be taken at one of the roughly 260 Prometric facilities nationwide (though only 150 or so sites are available now). The test may be taken any time during the year except during the annual black-out period from April 1-15.

Click here to view a list of cities where the test is currently offered. This list is updated weekly and the IRS expects testing will be available within the next two months at all cities listed. To view the exact test center locations on a map, log into your PTIN account and follow the prompts to schedule a test. Otherwise, call 855-IRS-EXAM.

What is covered in the RTRP test and what tax year is being tested? 
The Registered Tax Return Preparer covers only individual income tax returns (Form 1040). The test content outline includes seven subject areas: 
1. Preliminary work and collection of taxpayer data
2. Treatment of income and assets
3. Deductions and credits
4. Other taxes
5. Completion of the filing process
6. Practices and procedures
7. Ethics
Click here for more specifications on the topic areas in the IRS Registered Tax Return Preparer exam

The test will have 120 questions in a combination of multiple-choice and true or false format. The time limit for the test is 2.5 hours. Questions will be weighted and individuals will receive a pass or fail score, with diagnostic feedback provided to those who fail.

Beginning April 16, 2012 all references on the test are to the Internal Revenue Code, as amended through December 31, 2011. Unless otherwise stated, all questions relate to calendar year 2010. Circular 230 questions relate to Circular 230 with a revision date of August 2011.

Some reference materials will be available to individuals when they are taking the test. Prometric will provide individuals with a handheld calculator as well as online copies of Publication 17, Form 1040 and Form 1040 instructions as reference materials. IRS has study resources online at http://www.irs.gov/taxpros/article/0,,id=248902,00.html.

To get familiar with how the computer-based tests operate, Prometric posted an online sample test demonstration.

What to Expect on Test Day at Prometric



RTRP Webinar Program