IRS Publication 4938 – IRS Forms, Instructions, Pubs 2026 – If you’re preparing to file your federal taxes, choosing the right tax return preparer can make all the difference. IRS Publication 4938, titled “Federal Tax Return Preparers: What You Should Know,” serves as a key resource for understanding the qualifications and requirements of tax professionals. Originally released in June 2016, this two-page document outlines essential information to help taxpayers select competent preparers. While the core guidance remains timeless, some details like fees have been updated in recent years. In this SEO-optimized article, we’ll break down the publication’s key points, incorporate current IRS updates as of 2026, and provide practical tips for choosing a tax preparer.
What Is IRS Publication 4938?
IRS Publication 4938 is a concise guide designed to educate taxpayers on the roles, qualifications, and credentials of federal tax return preparers. It emphasizes the importance of working with authorized professionals to ensure accurate tax filings and avoid potential issues with the IRS. The publication highlights the Preparer Tax Identification Number (PTIN) requirement and distinguishes between different types of preparers, from credentialed experts to those participating in voluntary programs.
Although the last revision was in 2016, the principles it covers—such as verifying a preparer’s credentials—align with ongoing IRS initiatives to promote professionalism in tax preparation. For the most up-to-date details, taxpayers should cross-reference with current IRS resources, as programs and fees evolve.
Understanding the PTIN: The Foundation of Tax Preparation
At the heart of Publication 4938 is the Preparer Tax Identification Number (PTIN). Any individual who prepares or assists in preparing federal tax returns for compensation must obtain a valid PTIN from the IRS. This number must appear on every return they file.
Current PTIN Requirements for 2026
- Who Needs It? All paid tax return preparers, including enrolled agents, must have a PTIN. It expires annually on December 31, so renewal is required for each new year.
- Renewal Process: The renewal period for 2026 PTINs opened in mid-October 2025. Preparers can renew online via the IRS Tax Professional PTIN system, which takes about 15 minutes, or by mailing Form W-12 (though this can take up to six weeks).
- Fee Update: As of 2026, the fee to obtain or renew a PTIN is $18.75 (non-refundable), a reduction from the $50 mentioned in the 2016 publication.
- Why It Matters: A PTIN ensures the preparer is registered with the IRS, but it doesn’t guarantee expertise—it’s just the baseline authorization.
Taxpayers should always verify a preparer’s PTIN and ask for proof of renewal to avoid working with unauthorized individuals.
Types of Credentialed Tax Return Preparers
Publication 4938 categorizes tax preparers based on their qualifications, emphasizing those with professional credentials who meet rigorous education, licensing, and examination standards. These professionals often have unlimited rights to represent clients before the IRS on any matters.
Attorneys
- Licensed by state courts or bars after earning a law degree and passing a bar exam.
- Expertise: Broad legal knowledge, including tax law.
- Representation: Unlimited rights to represent clients in IRS audits, appeals, and collections.
Certified Public Accountants (CPAs)
- Licensed by state boards after completing accounting studies and passing the Uniform CPA Examination.
- Expertise: Accounting, auditing, and tax preparation for individuals and businesses.
- Representation: Unlimited IRS representation rights.
Enrolled Agents (EAs)
- Licensed directly by the IRS after passing a three-part Special Enrollment Examination covering tax planning, preparation, and representation.
- Expertise: Specialized in federal taxation.
- Representation: Unlimited rights, similar to attorneys and CPAs.
- Additional Resources: For more on becoming an EA, see IRS Publication 4693-A.
These credentialed preparers are held to high ethical standards and must complete ongoing continuing education.
The Annual Filing Season Program (AFSP) for Non-Credentialed Preparers
For preparers without formal credentials, Publication 4938 introduces the Annual Filing Season Program (AFSP) as a voluntary option to demonstrate professionalism. This program remains active in 2026 and allows non-credentialed preparers to earn a Record of Completion by meeting specific requirements.
Current AFSP Details (2026)
- Purpose: Recognizes unenrolled preparers who commit to continuing education, helping them stand out and gain limited IRS representation rights (e.g., for returns they prepared).
- Requirements:
- Renew PTIN for the upcoming year.
- Complete 18 hours of IRS-approved continuing education, including a 6-hour Annual Federal Tax Refresher (AFTR) course with a comprehension test.
- Consent to Circular 230 ethical obligations.
- Benefits: Participants receive a Record of Completion and are listed in the IRS’s public Directory of Federal Tax Return Preparers with Credentials and Select Qualifications.
- Timeline: CE must be completed by December 31, 2025, for the 2026 filing season.
The AFSP doesn’t confer the same representation rights as credentialed preparers but signals a commitment to quality.
Tips for Choosing a Qualified Tax Return Preparer
While Publication 4938 focuses on qualifications, the IRS provides additional guidance on selecting a preparer to avoid scams and errors. Here are key tips based on current IRS recommendations:
- Check Qualifications and History: Use the IRS Directory of Preparers to verify credentials, PTIN, and AFSP status. Also, review their history with the Better Business Bureau.
- Ask Questions: Inquire about their experience, fees (avoid percentage-based on refunds), and availability year-round for post-filing questions.
- Red Flags to Avoid:
- Preparers who don’t sign the return or include their PTIN (known as “ghost” preparers).
- Promises of larger refunds than competitors.
- Requests to sign blank forms or direct refunds to their account.
- Lack of a professional affiliation or continuing education.
- Your Responsibilities: Remember, you’re ultimately responsible for the accuracy of your return, even if prepared by a professional. Review it carefully before signing.
Staying Informed and Accessing Resources
Publication 4938 encourages staying updated via IRS channels, such as subscribing to e-News for Tax Professionals or following @IRStaxpros on social media. For the latest on tax preparer requirements, visit IRS.gov/Tax-Professionals.
In summary, IRS Publication 4938 is a valuable starting point for understanding tax return preparers, but combining it with 2026 updates ensures you make an informed choice. By selecting a qualified professional, you can navigate tax season with confidence and compliance. If you have complex tax needs, consider consulting a credentialed expert for peace of mind.