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RTRP Test

Important Update: 

As of Friday, Jan. 18, 2013, the United States District Court for the District of Columbia has enjoined the Internal Revenue Service from enforcing the regulatory requirements for registered tax return preparers. In accordance with this order, tax return preparers covered by this program are not currently required to register with the IRS, to complete competency testing or secure continuing education. The ruling does not affect the regulatory practice requirements for CPAs, attorneys, enrolled agents, enrolled retirement plan agents or enrolled actuaries. Read the court case here.  

What You Need to Know: 

1) The IRS has stopped scheduling and administering all RTRP exams.  If you have already scheduled an exam, you should receive a cancellation notice from the IRS.  You cannot take the exam even on a voluntary basis.
2) The online PTIN system is currently unavailable for both new requests as well as renewals.  We have confirmed with the IRS that the use of a new or old PTIN- or no PTIN – is purely voluntary for the time being.
3) Continuing Education is no longer required for current RTRPs and RTRP candidates, but can be completed voluntarily.
4) The IRS will issue guidance to CE providers shortly.
5) There has been no guidance from the IRS providing that the RTRP designation earned by some preparers cannot be used.  In other words, if you have earned it –use it, until you hear otherwise.

We will update this page frequently as we receive more information. 

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.

When do I need to take the RTRP test?


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 & what is the cost?

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 Candidate Information Bulletin has 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 the test format? 

The test has 120 multiple-choice and true or false questions. The time limit is 2.5 hours. Individuals will receive a pass or fail score, with diagnostic feedback provided to those who fail.

Prometric provides a handheld calculator and online copies of Publication 17, Form 1040 and Form 1040 instructions. To get familiar with how the computer-based tests operate, Prometric posted an online sample test demonstration.

What tax year is covered on the test? 

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.

What is covered in the RTRP test and what should I study?  

The RTRP test covers only individual income tax returns (Form 1040). The test content outline includes seven subject domains.

Click on each domain link below for FREE practice quizzes!
Domain 
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     

IRS Tools to Help with RTRP Test

What to Expect on Test Day at Prometric