Tax season runs on a predictable calendar, and that calendar is unusually well-suited to part-time and side-hustle work. The federal requirement to get paid for preparing returns is a single credential that costs $18.75 and takes a few days to obtain. No degree, no exam, no prior tax background is required at the federal level.
This guide walks through what seasonal work actually looks like in practice, the credentials you need to get started, the two paths for where and how you work, training options and timelines, and how to expand beyond the January-April window once you have a season or two behind you.
If you want the full credential ladder including the Enrolled Agent designation, see How to Become a Tax Preparer: The 2026 Credential and Licensing Guide.
Quick-Start Facts for 2026
- PTIN: the only federal credential required to take paid clients. Fee is $18.75/year. Apply at IRS.gov/ptin. No degree, no experience requirement.
- Peak season: approximately January 15 through April 15 for individual returns.
- Extension season: approximately August 15 through October 15 for extended individual returns.
- EFIN: required only if you file returns electronically under your own number. Employees and contractors at firms or service bureaus use the employer's EFIN.
- State caution: California (CTEC), Oregon, and Maryland require state registration before you take paying clients. Check your state first.
What "Seasonal" Means in Tax Prep
Most people think of tax season as a single sprint that ends April 15. In practice, a part-time preparer has more calendar options than that.
Peak season: January 15 through April 15
The overwhelming majority of individual returns are filed in this window. This is when hiring at independent offices, franchise locations, and service bureaus is highest, when client volume is concentrated, and when most seasonal preparers do the bulk of their work. For someone looking for a second income during a defined period, this window is predictable and consistent year to year.
Extension season: August 15 through October 15
Taxpayers who filed for an extension in April have until October 15 to submit their completed individual returns. This creates a second, smaller peak. A preparer willing to work both windows effectively extends their earning period by three additional months. Volume is lower than January-April, but the work is real.
Year-round opportunities
Business returns run on a different calendar. S-corporations and partnerships are due March 15, with extensions through September 15. C-corporations are due April 15, with extensions through October 15. Amended returns, prior-year returns, and client questions do not follow a seasonal schedule. A part-time preparer who adds business return capability, even at a basic level, moves from a strictly seasonal pattern toward something closer to year-round work on their own terms.
What You Need to Get Started
Three things let you prepare returns legally and practically: a PTIN, enough training to do the work correctly, and either your own software setup or access to one through an employer.
PTIN (Preparer Tax Identification Number)
The PTIN is the only federal credential required to prepare tax returns for compensation. Apply through the IRS Tax Professional PTIN System at IRS.gov/ptin. The 2026 fee is $18.75 per year. No degree, no experience, and no exam is required. The application typically takes less than 20 minutes online and your PTIN is issued within a few business days. Renewal is due by December 31 each year.
The PTIN identifies you as the preparer on every return you sign. You must have one before you prepare a single paid return. There are no exceptions based on volume, employer, or employment type.
Basic tax preparation training
Federal law does not mandate training beyond the PTIN. Practically, completing a short course before your first season matters: it covers the Form 1040 line items, common schedules, and the judgment calls that distinguish a competent preparer from someone guessing at entries. Most entry-level courses run four to twelve weeks. See the Training Path section below for specific options.
Some states require specific training before you can take paying clients. California, Oregon, and Maryland have their own pre-registration education requirements. Check your state's requirements before enrolling in any course, because the course you choose may or may not satisfy your state's requirement.
Software access or employer EFIN
If you work under a firm, franchise, or service bureau, they provide the software and the EFIN. Your PTIN is all you contribute. If you go independent from the start, you need professional tax software that supports electronic filing, and you will eventually need your own EFIN or a service bureau relationship. For a first-season preparer, working under an employer's EFIN is simpler. See the Two Paths section below.
Two Paths: Work for a Firm, or Work for Yourself
Most people entering seasonal tax work start on one of two paths. The right one depends on how much infrastructure you want to own and how quickly you want to move.
Path 1: Work as an employee or contractor at an established firm
Independent tax offices, H&R Block franchise locations, and similar tax preparation chains hire seasonal preparers each year. The hiring season typically runs October through January for the following filing season. You bring your PTIN and your training. The employer provides the software, the EFIN (you file under theirs, not your own), bank product enrollment, and a client flow. This is the fastest path from zero to paid work: you skip the EFIN application, the software procurement, and the need to find your own clients in your first season.
Compensation at franchise and chain locations is typically hourly or per-return. Independent offices vary widely. This path trades autonomy for infrastructure: you follow the firm's workflow, software, and pricing, but you are not managing any of those things yourself.
Path 2: Work independently through a service bureau
A service bureau is a company that provides independent preparers with professional software, an EFIN for electronic filing, bank product access for clients (refund transfers and advances), and back-office support under a single relationship. You operate under your own name and keep your own clients, but the infrastructure behind your practice belongs to the bureau. You do not need to apply for your own EFIN while you work under a service bureau's EFIN.
America's Tax Professionals operates as a service bureau and has worked with independent preparers since 2001. This arrangement suits part-time and new independent preparers who want to run their own practice without the up-front overhead of EFIN application, software licensing, and bank product enrollment individually. You still need your own PTIN regardless of how you file. For more on how service bureau relationships work, see Tax Service Bureau: How It Works for Independent Preparers.
When to get your own EFIN
An EFIN (Electronic Filing Identification Number) authorizes you to transmit returns electronically to the IRS under your own number. The IRS requires preparers who file 11 or more federal returns per year to e-file them, so most active independent preparers eventually need their own EFIN or a service bureau relationship that covers it. The EFIN application goes through the IRS e-Services portal and involves a suitability check that takes four to eight weeks. There is no fee. For the step-by-step walkthrough, see How to Get an EFIN.
The Training Path
Entry-level tax preparation courses exist at several price points and formats. All of them teach the same core material: individual return preparation, Form 1040 and its schedules, common income and deduction types, and the mechanics of filing. What differs is the format, the timeline, and whether course completion connects you to a job.
H&R Block Income Tax Course
The H&R Block Income Tax Course is designed specifically to prepare candidates for seasonal employment at H&R Block locations. It is typically offered August through November for the following tax season. Completing it puts you directly in the hiring pool for H&R Block seasonal preparer positions. Check current enrollment, pricing, and format options at hrblock.com/tax-center/tax-prep/how-to-become-a-tax-preparer before registering, as details change each year.
Best for: Anyone who wants employment at an established location in their first season. The course-to-job pipeline is real and removes the need to find your own clients immediately.
The Income Tax School
An online, self-paced program that covers individual and small-business return preparation. It is independent of any employer, which means you can enroll and complete it on your own schedule without being tied to a specific hiring outcome. Check current course pricing and enrollment at their website, as pricing changes periodically.
Best for: Self-directed learners or those planning to go independent rather than take a job at an established location.
Surgent Income Tax School
An online program that covers individual return preparation with structured content and CE credit available. Check current pricing and enrollment at their website.
Best for: Those who already have a professional development relationship with Surgent or who prefer their platform and format.
Community college continuing education
Many community colleges offer tax preparation courses through their continuing education departments, typically at low cost. These are classroom-format courses that run in the fall for people planning to work the following season. The curriculum quality varies by instructor, but the low price point and local format suit preparers who prefer in-person instruction.
Best for: Preparers who prefer a classroom setting and want a low-cost entry point.
Practical timeline for your first season
Enroll in a course in August or September. Get your PTIN in October or November (a few days online). Apply to seasonal positions or connect with a service bureau in October or November. Begin preparing returns in January. By April 15, you have a full season of real returns behind you. That volume is what separates a prepared second-season preparer from someone still learning in practice.
Moving From Seasonal to Year-Round
A strictly seasonal practice is a legitimate goal. But most preparers who put in a full season find there is more available work than they expected, and with modest additions to their capability, they can earn through more of the year.
Business returns
S-corporations and partnerships are due March 15 (extensions through September 15). C-corporations are due April 15 (extensions through October 15). A preparer who can handle Schedule K-1 passthrough entities and basic corporate returns has work available from February through October with the right client mix. Business return clients also tend to have fewer seasonal substitutes and more return visits year to year.
Bookkeeping as a complement
Many small-business clients who need tax preparation also need bookkeeping, whether monthly or quarterly. A preparer who offers both fills calendar gaps between filing seasons and creates longer-term client retention. Bookkeeping does not require any additional credential at the federal level, though it does require separate software and some additional knowledge of accounting entries.
AFSP: the natural first credential step
The Annual Filing Season Program (AFSP) is a voluntary IRS continuing education program. Completing 15 CE hours per year (for exempt preparers who have already finished qualifying education) grants limited IRS representation rights: you can represent clients in audits, appeals, and collection matters for returns you personally prepared, which a PTIN-only preparer cannot do. It also places you in the IRS Tax Professional Directory, visible to prospective clients who search for credentialed preparers in their area.
After one or two seasons, AFSP is the logical next step. The CE hours are not burdensome, the credential costs are low, and the representation rights it grants are meaningful to clients who worry about audits. See the full program guide at AFSP: Annual Filing Season Program.
Building a client base over time
Clients who are happy with their preparer return the following year. A seasonal preparer who does accurate work and communicates well can build a returning client base over three to five seasons that constitutes a predictable book of business, even if they never expand to year-round hours. The infrastructure question at that point is whether to remain under a service bureau relationship or to establish your own EFIN, software license, and practice. For the full picture on setting up an independent practice, see How to Start a Tax Preparation Business.
Specializing in a defined client type accelerates that base-building considerably. Gig economy workers -- rideshare and delivery drivers, freelance platform earners -- are one of the fastest-growing 1099 segments and an ideal niche for a seasonal preparer who wants recurring clients and community word-of-mouth. Preparers who understand the 1099-K reconciliation issue, self-employment tax, and mileage deduction for this segment stand out immediately from generalists. See the gig worker tax guide for preparers for the full workflow.
Still weighing whether the role is the right fit? See Tax Preparer Job Description: Duties, Skills, and Career Path for a day-to-day breakdown of what the work involves.
State Requirements to Check First
Most states require nothing beyond a federal PTIN to prepare and file returns for pay. A preparer in Texas, Florida, Georgia, or most other states can legally start with a PTIN and an employer or service bureau EFIN. That federal floor is the standard.
Three states impose requirements that come before you take a paying client:
- California: CTEC (California Tax Education Council) registration requires 60 hours of qualifying pre-registration education before you prepare paid returns. The 60-hour course is a specific requirement, and not all tax courses satisfy it. See California CTEC Registration Guide.
- Oregon: Licensed Tax Preparer (LTP) registration through the Oregon Board of Tax Practitioners is required. See Oregon Tax Preparer Requirements.
- Maryland: Business Income Tax Preparer (BITP) registration is required. See Maryland Tax Preparer Requirements.
Confirm your state's current rules before taking a paying client. The Tax Preparer Requirements by State hub tracks current requirements for all 50 states.
Software for a Seasonal or Part-Time Preparer
If you work under a firm or service bureau, software is provided and you use whatever platform they have standardized on. If you go independent, you need professional tax software that supports e-file and covers the return types your clients bring you.
TaxSlayer Pro Classic is a practical starting point for a new independent preparer. It covers individual and common business returns, offers a pay-per-return pricing option that keeps up-front cost low at lower volumes, and runs in a browser without requiring a local installation. As volume grows and you add complexity, full-featured desktop platforms become more cost-efficient.
For a side-by-side comparison of the main options at each volume tier, see Best Tax Software for Independent Preparers.
Frequently Asked Questions
What is the minimum requirement to become a seasonal tax preparer?
A valid PTIN is the only federal credential required to prepare tax returns for pay. The 2026 fee is $18.75, applied at IRS.gov/ptin. No degree, no prior experience, and no federal exam is required. Some states impose additional requirements before you take a paying client, so check your state before starting.
How long does tax season last for a seasonal preparer?
The peak individual return window runs approximately January 15 through April 15. Extension season runs approximately August 15 through October 15 for extended individual returns due October 15. Year-round work exists in business returns, amended returns, and prior-year filings, so a seasonal preparer who wants more months of work has options beyond the January-April window.
Do I need my own EFIN to work as a seasonal tax preparer?
Not necessarily. If you work as an employee or contractor under a tax firm, franchise, or service bureau, you use their EFIN. You only need your own EFIN if you file returns electronically under your own name and number. For a first-season or part-time preparer, working through a firm or service bureau is the most common arrangement and skips the EFIN application process entirely.
What training do I need before preparing tax returns?
No federally mandated training is required beyond the PTIN, but a basic tax preparation course is strongly recommended before you take clients. Common options include the H&R Block Income Tax Course (typically offered August through November for the following season), The Income Tax School (online, self-paced), Surgent Income Tax School, and community college continuing education programs. Most courses run four to twelve weeks. Completing the H&R Block course often leads directly to a seasonal job offer at an H&R Block location.
What is a tax service bureau and why does it matter for part-time preparers?
A tax service bureau provides independent preparers with professional software, an EFIN for electronic filing, bank product access (refund transfers and advances for clients), and back-office support under a single relationship. For a part-time or new preparer who does not want to obtain their own EFIN immediately, a service bureau is a practical starting point: you bring your PTIN and your ability to prepare returns, and the bureau provides the infrastructure.