United States: Adviser registration | Research Credit Integrity Alliance

This page explains who may prepare a federal research credit claim for payment, whether they must register with the IRS, and what a person needs in order to represent a business once the IRS reviews the claim. It covers federal rules only.

Who counts as a tax return preparer

Federal law defines a tax return preparer as any person who prepares for compensation, or who employs others to prepare for compensation, any return of tax or any claim for refund. Preparing a substantial portion of a return or claim counts as preparing it.1

The regulations distinguish two kinds of preparer.2

A signing tax return preparer is the individual with primary responsibility for the overall substantive accuracy of the return or refund claim.
A nonsigning tax return preparer is anyone else who prepares all or a substantial portion of the return or claim. The regulations give, as an example, a person whose advice leads to a position or entry that is a substantial portion of the return.

A person who gives advice on a position that is directly relevant to an entry on a return or refund claim is regarded as having prepared that entry. Whether an entry is a substantial portion depends on factors such as its size and complexity relative to the taxpayer's gross income and the size of the understatement it causes. A single entry can be a substantial portion.2 For nonsigning preparers only, an entry is not a substantial portion if it involves amounts on the basis of which credits are determined that are less than $10,000, or less than $400,000 and also less than 20 percent of the gross income shown on the return.2

The preparer tax identification number

The IRS states that anyone who prepares or assists in preparing federal tax returns for compensation must have a valid preparer tax identification number (PTIN) before preparing returns, and that all enrolled agents must also have one.3 A PTIN is renewed each year. For 2026 the IRS lists a fee of $18.75 for a new PTIN or a renewal, and says most first-time applicants can obtain one online in about 15 minutes.3 For returns and refund claims filed after 31 December 2010, the identifying number of an individual preparer is the PTIN.4

Getting a PTIN does not require an examination. The IRS states that any tax professional with a PTIN is authorized to prepare federal tax returns, and that preparers have differing levels of skills, education and expertise.5

The registration requirement that was struck down

In 2011 Treasury and the IRS issued regulations requiring paid tax return preparers to become registered tax return preparers subject to Circular 230.6 In Loving v. IRS the district court held that Treasury and the IRS lacked statutory authority to regulate tax return preparation as practice before the IRS and enjoined enforcement of the 2011 rules. The Court of Appeals for the District of Columbia Circuit affirmed in 2014.6

Some text of the regulations still refers to registered tax return preparers. Circular 230 lists them among those who may practice, and section 10.8 says an individual must be an attorney, certified public accountant, enrolled agent or registered tax return preparer to obtain a PTIN unless guidance provides otherwise.7 8 The proposed regulations published in December 2024 would remove the provisions on registered tax return preparers.6

The IRS runs a voluntary Annual Filing Season Program for preparers without one of the main credentials. Participants who obtain a set number of continuing education hours receive a record of completion.5

Representing a business before the IRS

Preparing a claim and representing a business are treated differently. The IRS describes three levels:5

Preparer	May prepare returns for a fee	May represent clients before the IRS
Enrolled agent, CPA or attorney	Yes, with a PTIN	Unlimited: any matter, including audits, collection and appeals
Annual Filing Season Program participant	Yes, with a PTIN	Limited: only clients whose returns they prepared and signed, before revenue agents and similar employees, not in appeals or collection
PTIN holder with no credential and not in the program	Yes, with a PTIN	None (except for returns prepared and filed on or before 31 December 2015)

Enrolled agents are licensed by the IRS, CPAs by state boards of accountancy, and attorneys by state courts or their designees.5

For an appeal, the IRS explains that a business may appoint a person authorized to practice before the Independent Office of Appeals, such as an attorney, CPA or enrolled agent, to represent it. A person who does not meet those qualifications may attend as a witness but may not represent the taxpayer. A representative who participates without the taxpayer needs a properly completed power of attorney, for which Form 2848 can be used.9 Where a refund claim is signed by an agent of the taxpayer, a power of attorney must accompany the claim.10

What this means for research credit claims

The rules above apply to research credit claims in the same way as to other returns and refund claims. Nothing in the Form 6765 instructions sets a separate credential or registration requirement for people who prepare research credit calculations.11 Whether a particular adviser is a signing preparer, a nonsigning preparer or neither depends on the facts set out in the regulations described above.2

Sources

Office of the Law Revision Counsel, 26 U.S.C. 7701, Definitions, subsection (a)(36)(A), United States Code 2024 edition published by the Government Publishing Office. https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap79-sec7701.htm (accessed 11 October 2026). Back
Treasury Department and Internal Revenue Service, 26 CFR 301.7701-15, Tax return preparer, paragraphs (a), (b)(1), (b)(2)(i), (b)(3)(i) and (b)(3)(ii). https://www.ecfr.gov/current/title-26/section-301.7701-15 (accessed 11 October 2026). Back
Internal Revenue Service, PTIN requirements for tax return preparers (page last reviewed or updated 16 October 2025). https://www.irs.gov/tax-professionals/ptin-requirements-for-tax-return-preparers (accessed 11 October 2026). Back
Treasury Department and Internal Revenue Service, 26 CFR 1.6109-2, Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements, paragraph (a)(2)(ii). https://www.ecfr.gov/current/title-26/section-1.6109-2 (accessed 11 October 2026). Back
Internal Revenue Service, Understanding tax return preparer credentials and qualifications, sections "Unlimited representation rights", "Limited representation rights", "Annual filing season program participants" and "PTIN holders" (page last reviewed or updated 29 January 2026). https://www.irs.gov/tax-professionals/understanding-tax-return-preparer-credentials-and-qualifications (accessed 11 October 2026). Back
Treasury Department and Internal Revenue Service, Regulations Governing Practice Before the Internal Revenue Service, notice of proposed rulemaking, 89 FR 104915 (26 December 2024), summary and Background part A. https://www.federalregister.gov/documents/2024/12/26/2024-29371/regulations-governing-practice-before-the-internal-revenue-service (accessed 11 October 2026). Back
Treasury Department, Circular No. 230, 31 CFR 10.3, Who may practice, paragraph (f). https://www.ecfr.gov/current/title-31/subtitle-A/part-10/subpart-A/section-10.3 (accessed 11 October 2026). Back
Treasury Department, Circular No. 230, 31 CFR 10.8, Return preparation and application of rules to other individuals, paragraph (a). https://www.ecfr.gov/current/title-31/subtitle-A/part-10/subpart-A/section-10.8 (accessed 11 October 2026). Back
Internal Revenue Service, Publication 5, Your Appeal Rights and How to Prepare a Protest if You Disagree (Rev. 4-2021), section "The Appeals Conference", page 5. https://www.irs.gov/pub/irs-pdf/p5.pdf (accessed 11 October 2026). Back
Treasury Department and Internal Revenue Service, 26 CFR 301.6402-2, Claims for credit or refund, paragraph (e). https://www.ecfr.gov/current/title-26/section-301.6402-2 (accessed 11 October 2026). Back
Internal Revenue Service, Instructions for Form 6765 (Rev. December 2025), read in full. https://www.irs.gov/instructions/i6765 (accessed 11 October 2026). Back