1. (1) A licensee shall include, on all Oregon federal and state personal income tax returns or electronic filing documents prepared by the licensee, the name of the tax preparation business through which the personal income tax returns were prepared, the tax preparation business's permanent address, and the signature of Oregon Licensed Tax Preparer or Licensed Tax Consultant who substantially prepared or supervised the preparation of the return(s) (licensee's name). The above information should be included in addition to all other data required by the Internal Revenue Service, Department of Revenue, and State Board of Tax Practitioners. Office copies of tax documents are exempt from this requirement.
2. (2) The Oregon state personal income tax return shall include the signature of the licensee who substantially prepared the return(s) and the Board issued license number of the licensee who substantially prepared the return(s).

Statutory/Other Authority

ORS 673.310(1), 673.730(7) & 673.730(10)

Statutes/Other Implemented

ORS 673.730(7), 673.705 - 673.740 & 673.990(2)

History

BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019
BTP 1-2017, f. & cert. ef. 1-27-17
BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
BTP 1-2014, f. 1-16-14, cert. ef. 2-1-14
BTP 1-2012, f. 1-30-12, cert. ef. 2-1-12
BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11
BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10
BTP 1-2009, f. & cert. ef. 2-5-09
BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07
BTSE 1-2001, f. & cert. ef. 4-19-01
TSE 2-1995, f. & cert. ef. 5-5-95
TSE 1-1985, f. & ef. 1-15-85
TSE 2-1982, f. & ef. 5-10-82
TSE 1-1978, f. & ef. 2-3-78
TSE 12, f. & ef. 9-20-77
TSE 6, f. & ef. 1-5-76