Supervised preparers are individuals who do not sign, and are not required to sign, tax returns as a paid preparer. Supervised preparers must be employed by attorney or CPA firms or employed by other recognized firms that are at least 75% owned by attorneys, CPAs, or enrolled agents. Supervised preparers must also be supervised by an attorney, CPA or EA who signs the returns as the paid tax preparer. When applying for or renewing their PTIN, supervised preparers must provide the PTIN of their supervisor. The supervisor’s PTIN must be a valid and active PTIN.
Supervised preparers may NOT:
- Sign any tax return they prepare or assist in preparing
- Represent taxpayers before the IRS in any capacity
- Identify themselves as a registered tax return preparer or a Circular 230 practitioner