Who is an exempt tax preparer in California?
Sarah Duran
Published Apr 08, 2026
Exempt preparers are California certified public accountants (CPAs), enrolled agents (EAs), and attorneys who are members of the State Bar of California. As of January 1, 2005, the California Franchise Tax Board (FTB) has the authority to identify and penalize unregistered tax preparers.
Can I file 2016 taxes?
The short answer is yes, you can still file a 2016 tax return. If you’re owed a refund, you can still claim it, and if you owe the IRS money, they’ll still be glad to receive it.
Can I prepare a California tax return?
Q & A – What if I live outside of California, can I prepare California tax returns? Yes. The law is limited to overseeing tax preparers who are preparing state and federal tax returns for a fee within the State of California. Out-of-state tax preparers are not obligated to meet California requirements.
How to become a tax preparer in California?
Individuals who prepare federal or state tax returns in California, or assist in the preparation, must comply with the California Business and Professions Code, Section 22250-22259 by completing the required education, maintaining a $5,000 tax preparer bond, and registering with the California Tax Education Council (CTEC).
Who are non exempt tax preparers in California?
Any non-exempt tax preparer in California who, for a fee or for other consideration: Exempt prepares not required to register with CTEC are: Preparing a tax return includes inputting of tax data into a computer. To become a CTEC registered tax preparer, you must:
Do you need a license to prepare taxes?
Attorneys must be licensed by a state court or state bar after having earned a law degree and passed the bar exam. Not only are attorneys a registered tax return preparer, they also can prepare a legal defense for a client involved in a tax-related court case, even for taxes they did not prepare.
Who is required to register with the California tax Education Council?
California law requires anyone who prepares tax returns for a fee and is not an exempt preparer to register as a tax preparer with the California Tax Education Council (CTEC). The California State Legislature created the CTEC to promote competent tax preparation within the state. Who is required to register with CTEC?
