If you pay someone to prepare your tax return, choose that preparer wisely. A person who prepares tax returns for others should have a good understanding of tax matters. You may want to check with friends, co–workers, or your employer for help in selecting a "reputable" preparer. Choose a preparer that you know you can contact later, in case your return is examined by IRS and there are questions regarding how your return was prepared.
Beware of anyone who guarantees you a refund before getting your financial information or who claims to have a "special" relationship with the IRS.
A Paid Preparer is required, by law, to sign the return and fill in the preparer area of the form. Although the Preparer signs the return, you are personally responsible for the accuracy of every item on your return. Carefully review the completed return before you sign it to be sure all tax information, your name, address, and social security number(s) are correct. In addition, the preparer must give you a copy of the return. Never sign a blank return, and never sign in pencil!
If you have provided specific authorization in a power of attorney filed with the IRS, you may have copies of notices or your refund check mailed to your preparer or representative; but only you can sign and cash your refund check. For further information on Power of Attorney, refer to Tax Topic 311.
A new Third Party Authorization Check Box on Form 1040 (PDF) allows you to designate your Paid Preparer to speak to the IRS concerning how your return was prepared, payment and refund issues, and mathematical errors.
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