Tax Return Preparer Accountability Act of 2025

HR 1983, the Tax Return Preparer Accountability Act of 2025, establishes new federal standards for tax return preparers. It requires preparers to obtain a unique identifying number, pass competency exams, complete annual training, and undergo background checks. The bill also expands oversight authority to discipline preparers who mislead clients or threaten them during tax preparation. Preparers must now meet these standards to legally prepare tax returns, claims for refund, or related documents. The law updates IRS requirements for preparer identification numbers and allows the IRS to rescind these numbers for incompetence or misconduct.