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Video instructions and help with filling out and completing circular 230 covers all of the following except

Instructions and Help about circular 230 covers all of the following except

So really who is a tax preparer for purposes of obtaining the pizza well Karen this is a specific definition and we're going to go through it a couple of times but I'm gonna read it to you it says it's any individual who is compensated for preparing or assisting in the preparation of all or substantially all of the federal tax return or claim for a refund now let's go back through that basically the first thing is saying is they've got to be paid correct and they're assisting in the preparation of all or substantially all that substantially all is key yes and you're gonna see that later in some examples but keep that in mind and once we're going to come back to it and then it says of a federal tax return or claim for refund right a claim for refund is simply a federal tax return that they're getting a refund back there was no tax liability right.