To become a tax preparer in Louisiana, you need two credentials before you can charge a client: a federal Preparer Tax Identification Number (PTIN) from the IRS, and a spot on the Louisiana Department of Revenue’s Register of Professional Tax Preparers. If you plan to e-file returns, add an Electronic Filing Identification Number (EFIN) to that list. None of the steps is difficult on its own, but skipping one can trigger IRS penalties or a state cease-and-desist order.
Step 1: Get a PTIN From the IRS
Every person who prepares or helps prepare a federal tax return for compensation needs a PTIN, an eight-digit number preceded by “P” that the IRS uses to track every return you sign.1Legal Information Institute (LII). Preparer Taxpayer Identification Number (PTIN) There is no exam, no experience requirement, and no minimum education level. If you have a Social Security Number and can pass a basic identity check, you qualify.
Apply through the Tax Professionals section of irs.gov. Create an account and have your Social Security Number, mailing address, date of birth, and prior-year individual tax return ready. The IRS uses that return to verify your identity.1Legal Information Institute (LII). Preparer Taxpayer Identification Number (PTIN) If you already hold a CPA license, bar admission, or enrolled agent designation, the application asks for that too. The fee is $18.75, and the number is usually issued the moment you pay.2Internal Revenue Service. IRS Reminds Tax Pros to Renew PTINs for the 2026 Tax Season
Once issued, the PTIN goes on every paid return you prepare. For returns filed in calendar year 2025, the penalty for leaving it off is $60 per return with an annual cap of $31,500.3Internal Revenue Service. Tax Preparer Penalties
Step 2: Register With the Louisiana Department of Revenue
A PTIN covers federal returns. Louisiana runs its own registration program for anyone who prepares or assists in preparing a state return for a fee, and you must be on the state’s Register of Professional Tax Preparers before you charge for that work. Practicing without state registration can result in civil penalties or a cease-and-desist order.
Registration has two parts: continuing education and the online application.
Complete the Required Continuing Education
Louisiana requires a set number of CE hours through a state-approved provider before you can register. Coursework covers Louisiana state tax law, professional ethics, and preparer standards of conduct. Before you enroll in a course, confirm the provider appears on the Department of Revenue’s approved list — hours from an unapproved source won’t count. You’ll receive a completion certificate to upload with your application.
Apply Through LaTAP
Registration is handled online through the Louisiana Taxpayer Access Point (LaTAP). Create an account or log in, navigate to the professional tax preparer section, upload your CE certificate and a government-issued photo ID, enter your active PTIN, and pay the registration fee. Applications are typically processed within a few business days. Once approved, your name appears on the state’s public register.
Who Does Not Need to Register
Certain professionals are exempt because they already hold licenses with their own oversight. Louisiana or out-of-state CPAs, attorneys in good standing with the Louisiana State Bar, and enrolled agents authorized by the U.S. Department of the Treasury do not need to register separately. Individuals working under the direct supervision of a licensed CPA are also generally exempt.
Step 3: Get an EFIN if You’ll E-File
Almost every preparer e-files, and e-filing requires an Electronic Filing Identification Number in addition to your PTIN. The EFIN is issued to your firm rather than to you personally.
Apply through the IRS e-services portal, selecting the Electronic Return Originator option. You’ll provide firm identification information and details about each principal and responsible official. The IRS then conducts a suitability check that can include a credit check, tax compliance review, criminal background check, and a review of any prior e-file violations. Approval can take up to 45 days, so start well before filing season opens.4Internal Revenue Service. Become an Authorized e-File Provider
Consider the Annual Filing Season Program
A PTIN and state registration make you legally authorized to prepare returns. They do not give you authority to represent your clients before the IRS. A PTIN holder with no professional credential and no Annual Filing Season Program completion has no representation authority at all.5Internal Revenue Service. Understanding Tax Return Preparer Credentials and Qualifications
The Annual Filing Season Program (AFSP) is a voluntary IRS program that gives non-credentialed preparers limited representation rights: you can represent clients whose returns you prepared and signed before revenue agents, customer service representatives, and the Taxpayer Advocate Service.6Internal Revenue Service. Annual Filing Season Program
To earn a Record of Completion, you need to:
- Complete 18 hours of continuing education, including a six-hour federal tax law refresher course with a test
- Renew your PTIN for the upcoming year
- Consent to Circular 230 obligations covering ethical practice standards
The 18 AFSP hours are separate from Louisiana’s state CE requirement, so plan your schedule accordingly.6Internal Revenue Service. Annual Filing Season Program
Background and Suitability Checks
Both the IRS and Louisiana screen applicants, and understanding what they look for can prevent a surprise rejection.
On the federal side, the IRS runs a personal tax compliance check during the PTIN process. You need to have filed all required personal and business returns for at least the most recent six years, with no outstanding balance across your accounts.7Internal Revenue Service. Return Preparer Suitability Resolve any unfiled returns or back taxes before applying.
For AFSP, the IRS checks for felony convictions involving financial matters, tax matters, or violations of the public trust, as well as any injunctions against preparing returns or representing taxpayers. An applicant with such a felony conviction within five years of the application date is ineligible.7Internal Revenue Service. Return Preparer Suitability The look-back period extends to ten years for enrolled agent status.
Louisiana applies its own suitability standards for anyone accessing federal tax information through state systems. Criminal history involving misappropriation, computer crimes, offenses against organized government, and tax or gaming offenses can result in a designation of “FTI Unsuitable,” which blocks your access to the information you need to do the work.8Legal Information Institute (LII). Louisiana Administrative Code Title 61 I-103 – Criminal History Records Checks for Access to Federal Tax Information That determination can be appealed, though the process takes time and the outcome is not guaranteed.
Keeping Your Credentials Current
Every credential in this stack has an annual expiration, and letting any of them lapse can shut down your practice mid-season.
The PTIN expires on December 31 each year. Renewal opens in mid-October, giving you roughly a ten-week window before the deadline. Renewal for 2026 costs $18.75, the same as a new application.2Internal Revenue Service. IRS Reminds Tax Pros to Renew PTINs for the 2026 Tax Season An expired PTIN means you cannot legally prepare federal returns for pay, and returns you sign without a current number trigger the per-return penalty.3Internal Revenue Service. Tax Preparer Penalties
Louisiana state registration also renews annually and requires completing that year’s CE hours. AFSP participation carries its own annual 18 hours plus PTIN renewal. Set a calendar reminder for mid-October and finish your CE well before your state renewal date.
Moving Up: Credentials With Full Representation Rights
The IRS recognizes a hierarchy of preparer credentials, and where you sit affects both what you can do for clients and what you can charge. Enrolled agents, CPAs, and attorneys have unlimited representation rights and can represent any taxpayer on any matter, not just clients whose returns they personally prepared.5Internal Revenue Service. Understanding Tax Return Preparer Credentials and Qualifications
Enrolled agent status is the most accessible of the three for a career preparer. It requires passing a three-part IRS exam covering individuals, businesses, and representation, plus a background check with a ten-year look-back. No college degree is required. AFSP participants sit in the middle tier with limited representation rights, and PTIN-only preparers sit at the bottom with none.