Tax Preparer Permits & Licenses in Columbus, Georgia

All tax preparers must comply with Treasury Department Circular 230, which governs practice before the IRS. Includes requirements for due diligence, recordkeeping, and ethical conduct. Applies regardless of state or federal registration. Penalties enforced under 31 C.F.R. § 10.

Georgia does not require a state license or registration for federal tax return preparers. However, all preparers must have a valid IRS Preparer Tax Identification Number (PTIN) and comply with IRS rules. DOR does not impose additional registration for tax preparation services.

Georgia does not impose a franchise or excise tax on LLCs. This tax exists in states like Tennessee but not in Georgia. Georgia LLCs are not subject to such a tax.

Required for all businesses; tax preparers classified under professional services. Apply online via ATLCORE portal.

Atlanta is in Fulton County; unincorporated areas only. Tax preparers require standard professional license.

Applies to professional offices like tax preparation services.

Tax preparers qualify if no client visits, no external signage, <25% home used. Zoning Ordinance Sec. 16-06.001.

Confirms zoning compliance for professional offices (O-I district typical for tax prep).

Governed by Zoning Ordinance Chapter 24; wall signs limited to 1.5 sq ft per linear ft of building frontage.

Required for electrical, plumbing, or structural changes in office space.

Tax preparer offices typically low hazard; required if >10 occupants.

Ordinance 18-O-1337; 4 false alarms trigger suspension.

Georgia law mandates workers' compensation coverage for employers with three or more employees, full-time or part-time. Sole proprietors and partners may elect out. Agricultural employers with 10+ employees also required. Not required for sole proprietors with no employees.

Required for all LLCs. Annual registration required separately (see below).

All active LLCs must file annually regardless of activity level.

Required if using assumed name/DBA. Valid for 5 years, renewable.

Tax preparation services are typically not subject to sales tax in GA.

Required for employers withholding state income tax.

Online registration via Georgia Online Employer Registration (GOER).

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Not legally required by Georgia or IRS for non-Enrolled Agents or non-CPAs. However, IRS requires a $25,000 bond for unenrolled preparers who wish to represent clients before IRS. E&O insurance is strongly recommended to cover claims of negligence or errors in tax returns.

IRS requires a $25,000 surety bond for unenrolled tax return preparers who wish to represent clients before the IRS. Enrolled Agents, CPAs, and attorneys are exempt. This is not a state requirement but a federal one administered by IRS. Bond must be filed on Form 8453-B.

Not legally required by Georgia law for tax preparers. However, recommended if operating from a physical office or meeting clients. May be required by commercial lease agreements or local municipalities.

Required under Georgia's Financial Responsibility Law for any vehicle registered to the business. Minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage. Applies regardless of business type.

Not required by Georgia law. However, if the tax preparer sells tangible goods (e.g., tax preparation software, books), product liability coverage is recommended. No state mandate exists for this insurance type for service-based businesses.

Only applicable if the business holds a liquor license or hosts events where alcohol is served. Not relevant for standard tax preparation services. Required by Georgia law for licensed alcohol vendors.

Required for all LLCs, regardless of whether they have employees. Sole proprietorships without employees may use the owner's SSN, but an LLC must have an EIN.

Most LLCs engaged in tax preparation are subject to self-employment tax on net earnings. If taxed as a corporation, different rules apply. Must file Schedule C (Form 1040) or Form 1120-S if elected S-corp status.

While not mandatory, this program is the only federal mechanism that grants limited representation rights to unenrolled tax return preparers. Enrolled Agents (EAs) are federally licensed and not part of AFSP.

All paid tax return preparers, including owners of an LLC tax preparation business, must have a valid PTIN. This is separate from an EIN.

Tax preparation services are typically exempt from Georgia sales tax under O.C.G.A. § 48-8-3(26). However, if the LLC sells software, tax forms, or other tangible goods, a sales tax permit may be required. See GA DOR Sales Tax Rule 560-7-8-.32.

Required for all employers in Georgia who withhold state income tax from employee wages. Registration is completed via the Georgia Tax Center (GTC).

All employers with one or more employees must register. Rate for new employers is fixed at 2.7% for the first 20 quarters until experience rating is established.

All Georgia LLCs doing business in the state must file Form 700 (Corporate Income Tax Return) annually, even if no tax is due. Pass-through entities report income but may not owe tax if structured as disregarded or S-corp. LLCs taxed as C-corps are subject to 5.75% corporate income tax on net income.

The Georgia Net Worth Tax was suspended effective January 1, 2023, and remains suspended through 2025. Previously applied to C-corporations with net worth exceeding $100,000. Not applicable to LLCs unless taxed as a C-corp and exceeding threshold. See HB 129 (2023).

Most Georgia cities and counties require a business license or tax registration. For example, Atlanta imposes a Business Tax License under City Code Section 14-1. Tax is based on gross receipts. Other cities (e.g., Savannah, Athens) have similar requirements. Verify with local clerk’s office.

Even single-member LLCs without employees may need an EIN to open a business bank account. Obtained via IRS Form SS-4 online.

Tax preparers with office staff must comply with OSHA’s General Duty Clause requiring a workplace free from recognized hazards. Most requirements are minimal for office-based operations (e.g., ergonomics, emergency exits).

Tax preparers must ensure websites and physical locations (if any) are accessible to individuals with disabilities. Digital accessibility (e.g., screen reader compatibility) is increasingly enforced.

Tax preparation services do not involve activities regulated by the EPA (e.g., chemical use, emissions). This requirement does not apply.

Tax preparers must avoid misleading claims (e.g., "largest refunds guaranteed") and comply with the FTC’s Tax Preparer Rule, which prohibits false advertising and requires transparency in pricing and services.

All U.S. employers must verify identity and work eligibility of employees using Form I-9. Applies to LLCs with employees.

Requires payment of federal minimum wage, overtime (1.5x regular rate after 40 hours), and proper recordkeeping. Applies to tax preparation firms with staff.

Requires eligible employers to provide up to 12 weeks of unpaid, job-protected leave for qualifying medical and family reasons. Most small tax prep firms will not meet the 50-employee threshold.

While not directly a tax preparer-specific form, businesses must comply with information reporting rules (e.g., Form 1099-NEC for independent contractors). No specific "Form 8949" for tax preparers—this appears to be a confusion with capital gains reporting. Correct forms include 1099-NEC for non-employee compensation.

All domestic and foreign LLCs registered in Georgia must file an Annual Registration within 90 days of the anniversary date of formation or qualification. This is a mandatory filing to maintain active status.

To renew the Record of Completion, preparers must complete 15 hours of continuing education (including 3 hours of ethics) through an IRS-approved provider each year. This is optional but recommended for marketability.

Georgia does not require a specific license or examination for tax preparers beyond federal requirements, but does require registration with the Department of Revenue. As of 2024, there is no fee or formal renewal cycle, but registrants must update any changes in business structure or contact information promptly.

An EIN is a one-time assignment, but the business must use it annually for federal tax reporting (e.g., Form 941, Form 1065). No renewal, but information must remain accurate with IRS.

LLC owners must make estimated tax payments if they have self-employment income. These include income tax, self-employment tax, and any other taxes owed.

Required for LLC owners who expect to owe Georgia income tax not fully covered by withholding.

Sole proprietors and single-member LLCs report business income on Schedule C and self-employment tax on Schedule SE of Form 1040. Due annually with personal income tax return.

Georgia individual income tax return is due May 15. If a federal extension is filed, Georgia grants a corresponding extension for filing, but not for paying any tax due.

Tax preparers must keep all business records (receipts, invoices, bank statements, tax returns) for a minimum of 3 years. Employment tax records must be kept for at least 4 years.

While Georgia does not mandate specific postings for tax preparers, general business licenses and any issued certificates (e.g., SOS registration) should be available for inspection. No specific labor law posters are required for businesses without employees.

Employers in Georgia must display federal and state labor law posters, including minimum wage, OSHA, and EEO notices. These can be downloaded from the Georgia Department of Labor and U.S. DOL websites.

All paid tax preparers must renew their Preparer Tax Identification Number (PTIN) each year. Renewal opens in October and must be completed by December 31 to remain active for the next filing season.