Registered Tax Return Preparer Test Study Materials 

Prepare for the IRS Registered Tax Return Preparer Exam with the most comprehensive program including Study Questions, Practice Test Software, and Lesson Books.

WiseGuides has helped students pass IRS exams since 1997.

The Offline study materials include a 550 page printed Lesson Book, with Internet based Study Questions and Practice Tests.

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Internet based study materials are for those who prefer to use the flexibility of the Internet to study. You can study from any Internet-accessible computer and monitor your progress and scores from home, office, or on the road. There are also versatile print options.

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IRS approved Continuing Education (CE) is included at no additional charge..

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Attorneys, certified public accountants, enrolled agents, certain supervised preparers, and individuals who do not prepare Form 1040 series returns are not required to take the competency test. (Note: Forms 1040-PR and 1040-SS are not considered Form 1040 series returns for this purpose.) All other paid preparers are required to take the test.

The individuals who pass the competency test, as well as a background and tax compliance check, will become Registered Tax Return Preparers (RTRPs).

The RTRP Test began in December 2011. Those individuals required to take the Registered Tax Return Preparer competency test who already have a provisional PTIN will have until December 31, 2013, to pass the test.

I understand that I have until December 31, 2013 to pass the competency examination because I have a provisional PTIN. Can I continue to prepare all types of returns and claims for refund until December 31, 2013 if I wait to take the test?

Yes. Your provisional PTIN enables you to continue to prepare all types of tax returns and claims for refund through 12/31/13, provided you complete any required continuing education (CE) requirements and renew your PTIN timely each year.

If I pass the return preparer competency examination am I limited to preparing only the forms tested on the RTRP Test?

No. You will be able to prepare any federal tax return or claim for refund if you pass the RTRP Test, unless the IRS develops additional competency tests for other tax returns in the future.

What is the required percentage to pass the competency test?

The IRS has set the scaled passing score at 350, which corresponds to a minimum level of knowledge deemed acceptable by those persons who will be practicing before the IRS. Failing candidates are provided a scaled score value so that they may see how close they are to being successful. For example, candidates that receive a scaled score of 304 are very close to passing. Candidates with a scaled score of 100 are far from passing.

What is the WiseGuides RTRP competency test pass rate?

If you follow our rule of 85 you will pass the RTRP competency test. This year no one who scored an 85% on our practice exams, and did 85% or the study questions, failed the competency test.

What will happen to return preparers who have a provisional PTIN but do not pass the RTRP test by Dec. 31, 2013?

The IRS will contact them proposing to deactivate their PTIN and remove them from the list of registered preparers.

Will the test be offered online or will I have to go to a designated location?

You must physically go to a testing site, authenticate your identity, and take the test in person at the testing site. 

Go to: www.irs.gov/ptin. If you have an online PTIN account, schedule your appointment through your account by selecting “View Next Steps” from the Main Menu. 

If you do not have a PTIN account, call 1-855-IRS-EXAM (477-3926). You must have a PTIN in order to schedule a test. You will be asked for the file number when scheduling your test. The file number is provided on your PTIN Welcome or Renewal Letter. 

After you complete the scheduling process, you will receive an appointment confirmation email. If you do not receive your confirmation email, check your SPAM folder and update your email security filter to allow emails from emailconfirmations@prometric.com. Record and keep this confirmation number for your records — you will need it to reschedule, cancel or change your appointment.

What are the Continuing Education (CE) requirements for RTRPs and provisional PTIN holders?

Paid preparers who are not attorneys, certified public accountants, enrolled agents, enrolled actuaries, or enrolled retirement plan agents are required to complete 15 hours of continuing education annually. The 15 hours must include three hours of federal tax law updates, two hours of tax ethics, and 10 hours of other federal tax law topics.

The IRS intends to have paid RTRPs and provisional PTIN holders self-certify completion of continuing education requirements during the annual registration renewal process. Approved IRS CE providers will be required to send data files of completed CE hours to the IRS. The IRS plans to conduct periodic audits to ensure compliance with the CE requirements.

When will Registered Tax Return Preparers be required to complete Continuing Education?

Continuing Education requirements for RTRPs and provisional PTIN holders started January 1, 2012.

Is the exam an open book test?

Reference materials will be available to individuals when they are taking the test. Prometric will provide individuals with Publication 17, Form 1040 and Form 1040 instructions as reference materials.  The reference materials are only available online.  There is no search function available.

How many questions are on the RTRP competency test?

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 RTRP Test is a timed test. The test is timed at 2 ½ hours and your appointment will average 3 hours. You should plan to arrive for your test appointment at least thirty minutes early to check-in. Once you are seated in the test room, you will receive a personalized introduction to the testing system. You may also take a short pre-test computer system tutorial. Following the test, you will have the opportunity to participate in a customer satisfaction survey.

Non-scored test questions. When you take the IRS Registered Tax Return Preparer Test, your test will include some questions that are being field tested. Field testing is the source for future test questions. These questions do not count as part of your score, but you will not be told which questions they are. Keep this in mind as you take your timed exam, and use your time wisely. Our advice is to answer every question, not skipping any but marking those that stump you for review if time permits.