This program prepares students to take the competency tests required by the Internal Revenue Service to practice as Registered Tax Return Preparers or Enrolled Agents.
Registered Tax Return Preparer
Since 2011, all paid tax return preparers must obtain a Preparer Tax Identification Number (PTIN) from the IRS before preparing returns. Some preparers must take and pass a competency test in order to obtain a PTIN. Visit www.irs.gov/ptin to determine if you are required to take the test. Registered tax return preparers must also complete 15 hours of continuing education each year and must adhere to ethical standards.
An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by either passing a three-part comprehensive IRS test covering individual and business tax returns, or through experience as a former IRS employee. Enrolled Agent status is the highest credential the IRS awards. Individuals who obtain this elite status must adhere to ethical standards and complete 72 hours of continuing education courses every three years. Learn more about enrolled agents in the Treasury Department Circular 230, available on the IRS website.
This program provides a mixture of basic communications and mathematics skills, technical accounting, tax, and computer skills in addition to basic business skills necessary to succeed in today’s business world. The program also provides the technical skills necessary for students to pass the testing required by the IRS to become a Registered Tax Return Preparer or Enrolled Agent.
Students must demonstrate college-level proficiency in composition, reading, and mathematics as prerequisites for courses within this program. Your skills in these areas may affect the sequence of courses in which you can enroll and may also extend the time required to complete this program. For more details, please see the Academic Placement and Testing section.
Graduates of the program will receive an Associate of Applied Science Degree Registered Tax Return Preparer/Enrolled Agent Preparation. The Registered Tax Return Preparer/Enrolled Agent Preparation degree is offered at the following CMC locations: Aspen, Carbondale, Glenwood Springs, Glenwood Springs- Spring Valley, and Steamboat Springs. See also the Certificate of Occupational Proficiency in Bookkeeping and the Accounting: Professional Bookkeeper (AAS). See your advisor for the suggested sequence of courses.
The following courses fulfill the requirements for the AAS Registered Tax Return Preparer/Enrolled Agent Preparation degree. Additionally, these courses comprise the Certificate of Occupational Proficiency in Bookkeeping. Many of the courses also comprise the lower-division of the Bachelor of Science in Business Administration. If you wish to transfer, consider the Associate of Arts: Business degree.
NOTE: Students who intend to qualify to take the CPA exam and become credentialed should not register for ACC courses in this program. Please see the Bachelor of Science- Business Administration degree, Accounting Emphasis.
Learn more about the Accounting Program.