The Registered Tax Return Preparer competency test contains 120 questions, 100 scored questions and 20 experimental questions in multiple-choice and true or false format. You will have 2.5 hours to complete the test. The 20 experimental questions will not be scored. They are distributed throughout the test and will not be identified as such. These are used to gather statistical information on the questions before they are added to subsequent tests. The subject content list is based on the results of a job analysis survey sent to more than 700,000 tax return preparers who identified the basic knowledge needed for tasks performed by minimally competent Registered Tax Return Preparers.
- Tests are administered via computer at Prometric test centers. Test centers are located in most major metropolitan areas.
- You must pay a fee each time you schedule an appointment to take the test. The fee is paid at the time of scheduling, not at the test center by MasterCard, Visa or American Express. Testing fees are not refundable or transferable.
- If you do not pass the test, you must schedule another test appointment and pay another test fee. There is currently no limit to the number of times you may take the test.
- You may take the test at any time during the year except during the annual black-out period from April 1 — April 15, when the system is updated.
- Rescheduling a test appointment must be done online through your PTIN account at www.irs.gov/ptin or by calling 855.IRS.EXAM. You cannot reschedule an appointment by fax, e-mail or voicemail. If you miss your appointment or arrive late and are not allowed to test, your entire fee will be forfeited and you must pay another fee to schedule a new test appointment.
- To reschedule a test appointment for another date, time or location, you must contact Prometric. There is no fee if you reschedule 30 calendar days prior to your appointment date. There is a $35 fee if you reschedule five to 29 calendar days before your appointment date. Another full test fee if you reschedule less than five calendar days before your appointment date. If English is your second language, please note that a language barrier is not considered a disability.
Test center procedures
Your test will be administered via computer at a Prometric test center. You do not need any computer experience or typing skills to take your test. Before you start the test, you will receive a personalized introduction to the testing system. You can also take a pre-test computer system tutorial if you wish. You may wish to view the video, “What to Expect on Test Day” prior to your testing appointment by visiting www. irs.gov/ptin. You should arrive at the test center at least 30 minutes before your scheduled appointment.
Identification required: You must present a valid, non-expired form of identification before you can test. That identification document must be government-issued (e.g., driver’s license, passport, state-issued identification card or military identification card); and have a name that exactly matches the name used to register for the test.
Failure to provide appropriate identification at the time of testing is considered a missed appointment. As a result, you forfeit your test fee and must reschedule your appointment.
Reference materials: During the test, you will have access to Publication 17 Tax Guide for Individuals, Form 1040, and Form 1040 Instructions. Electronic reference materials will be provided as exhibits for candidates to use while taking the computer-based test. You are not allowed to bring your own reference materials to the test center. Due to the time limit of the test, it is recommended that you research the reference materials only when necessary.
Calculator usage: You will be able to use an onscreen calculator and will also be provided a handheld calculator that is silent. You are not allowed to bring your own calculator to the test center.
Scratch paper : You will be provided with a packet of scratch paper and a pencil. You may not bring your own scratch paper or pencil to the test. The test center administrator will collect all scratch paper upon completion of the test.
Ten important test center regulations not previously mentioned include:
- You will be continuously monitored by video, physical walkthroughs and the observation window during your test.
- You are required to sign out on the test center roster each time you leave the test room. You must also sign back in and show your identification to the test center administrator in order to be re-admitted.
- You are prohibited from communicating, publishing, reproducing, or transmitting any part of your test, in any form or by any means, verbal, written, or electronic, for any purpose.
- You must not talk to other candidates or refer to their screens, testing materials, or written notes.
- You are allowed to bring soft ear plugs or center-supplied noise-blocking head phones.
- Any clothing or jewelry items allowed to be worn must remain on your person at all times .
- You must not bring any personal/unauthorized items. You will be asked to turn your pockets inside out prior to every entry into the test room.
- You will be scanned with a metal detector wand prior to every entry into the test room. If you refuse, you cannot test.
- You are not allowed to use any electronic devices or phones during breaks.
- Your test has no scheduled breaks. If you take an unscheduled break, the test timer will continue to count down.
Question types
The questions in your test are mostly multiple-choice, with some true or false questions. Three different multiple-choice formats are used, each of which provides four options from which you choose your answer. Examples of each multiple-choice format, as well as a true or false example, are shown below.
Direct question
An individual taxpayer’s return consists of Form 1040 and Schedule C. Without an extension, what is the normal due date of the return?
A. March 15
B. October 15
C. April 15
D. June 15
Incomplete sentence
Federal income tax overpayment amounts applied from the prior year’s return
A. cannot be claimed on Form 1040EZ.
B. do not need to be reported on the tax return.
C. are reported as excess Social Security withheld.
D. are reported as part of Federal income tax withholding on the current year return.
“All of the following” except
All of the following are factors in determining if a U.S. citizen or resident taxpayer must file an income tax return EXCEPT the taxpayer’s:
A. gross income
B. filing status
C. location of earning
D. age
True or False item
The client provided the preparer with receipts for the prior year’s business expenses. The client has requested that the preparer return those receipts because the client is now under audit. The preparer refuses to turn over the receipts. The preparer is in violation of Circular 230.
A. True
B. False
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