1. (1) Only an accredited college/university, educational service district (ESD), private career school, or a private firm that has met or is exempt from the licensure requirements of the Oregon Higher Education Coordinating Commission (HECC) or a private firm offering classes to only its own employees that is exempt from the HECC requirements may act as a sponsor for the basic income tax course.
2. (2) Sponsors shall apply for course certification on a form provided by the Board.

3. (3) A Tax Preparer’s Education hours obtained from a Basic income Tax Course must include:

   1. (a) At least eighty (80) classroom hours of basic income tax preparation instruction presented live (in-person or by simulcast or by webcast), or through correspondence (with supplemental pre-recorded videos which provide the contact information for the trainer and the opportunity to email the trainer to ask questions). Training in, or use of, tax software must not be included in the eighty (80) hours. If the course is offered through correspondence with supplemental pre-recorded video, the class must still be the equivalent of eighty (80) classroom hours of instruction; This required eighty (80) classroom hours of basic income tax instruction must be completed within a two (2) year time period;
   2. (b) Instruction in each of the subject areas specified in the Preparer Examination Index maintained by the Board;
   3. (c) Sufficient working problems to instruct in the use of appropriate forms and schedules; and
   4. (d) A midterm and final examination.
   5. (e) A Tax Preparer examination must be taken and passed within two (2) years from the date of eighty (80) hour course completion.

4. (4) A Registered Tax Aide’s Education hours obtained from a Basic Income Tax Course must include:

   1. (a) At least forty (40) hours of basic income tax preparation instruction presented live (in-person or by simulcast or by webcast), or through correspondence (with supplemental pre-recorded videos which provide the contact information for the trainer and the opportunity to email the trainer to ask questions). Training in, or use of, tax preparation software must not be included in the forty (40) hours. If the course is offered through correspondence with supplemental pre-recorded video, the class must still be the equivalent of forty (40) hours of instruction;
   2. (b) Instruction in each of the subject areas specified in the Registered Tax Aide index maintained by the Board;
   3. (c) Sufficient working problems to instruct in the use of appropriate forms and schedules; and
   4. (d) A final examination given by the course provider with a minimum passing score of seventy-five (75%)
5. (5) The Board shall require a sponsor applicant to submit evidence that course materials and lesson plans comply with section (3) of this rule.
6. (6) Licensed Tax Schools shall validate only their own hours of instruction provided to a student but not any hours provided by other tax schools.

7. (7) Upon receipt and evaluation of official transcripts from a licensed tax school approved to offer such training previously attended:

   1. (a) Licensed Tax Schools shall give full credit for hours earned from any Oregon licensed tax school within two (2) years of date of enrollment in a licensed eighty (80) hour tax preparer program; and
   2. (b) Adjust student’s timing of registration date, number of course hours, and fees accordingly.
   3. (c) Licensed Tax Schools shall include on the final eighty (80) hour course certification, the completion of date of the (initial) forty (40) hours and the completion date of the secondary forty (40) hours. See (3)(e)
8. (8) The Board shall require a sponsor applicant to submit evidence that course materials and lesson plans comply with section (3) and (4) of this rule.

9. (9) Basic course sponsors shall employ only instructors to teach basic courses who are actively licensed or who fall within the exemptions of ORS 673.610(2)(4) and who prepared taxes for at least two (2) tax seasons immediately prior to teaching the course.

   1. (a) The Board may grant a specific waiver to instructor qualifications when unusual or extenuating circumstances exist.
   2. (b) Sponsors shall submit to the Board the names and qualifications of instructors teaching each basic course.
   3. (c) Repeated low passage rates of an instructor's students on the tax preparers' examination could be evidence that the instructor may not be qualified to teach a basic tax preparation course.
   4. (d) The instructor's approval to teach Basic Tax Preparation courses may be revoked by the Board.
10. (10) Evidence of successful course completion shall be furnished to students by course instructors on a Board approved session attendance certification form. Forms may be reproduced by course sponsors. If a student misses a portion of the class sessions, the instructor may provide makeup work.
11. (11) Applications for course certification shall be submitted annually at least sixty (60) calendar days prior to the course starting. Certification shall be for the subsequent twelve (12) months.
12. (12) The Board may refuse to issue or withdraw a course certification for failure to meet any of the course or instructor requirements contained in this rule.

Statutory/Other Authority

ORS 673.310(1) & 673.730(10)

Statutes/Other Implemented

ORS 673.625

History

BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025
BTP 9-2025, minor correction filed 08/21/2025, effective 08/21/2025
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 1-2015, f. 1-16-15, cert. ef. 2-1-15
BTP 1-2012, f. 1-30-12, cert. ef. 2-1-12
BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10
BTP 1-2009, f. & cert. ef. 2-5-09
BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08
BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07
BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05
BTP 1-2003, f. & cert. ef. 9-23-03
BTSE 1-2001, f. & cert. ef. 4-19-01
TSE 7-1992, f. & cert. ef. 12-22-92
TSE 3-1990, f. & cert. ef. 1-25-90
TSE 1-1985, f. & cert. ef. 1-15-85
TSE 3-1982, f. & cert. ef. 11-19-82
TSE 2-1980, f. & cert. ef. 5-30-80, Renumbered from 800-020-0040
TSE 3-1979, f. 11-28-79, cert. ef. 11-30-79
TSE 2-1979, f. 9-28-79, cert. ef. 10-1-79
TSE 1-1979, f. 6-14-79, cert. ef. 6-15-79
TSE 9-1976, f. & cert. ef. 6-28-76