Education

• A tax accountant is an accountant who specializes in taxes. She will normally hold a four-year degree but may earn a master's degree as well. She may or may not be a certified public accountant (CPA), which involves passing a test after college and obtaining a state license.
  
  A tax preparer has no educational requirements. He may be self-taught and work for himself, or he may have completed a short training school sponsored by a tax-preparation service.
  
  

Employment

• Tax accountants typically work year-round, while most tax preparers only work during the peak tax season from January through April. Tax accountants are often employees or partners in an accounting or bookkeeping firm. Tax preparers may work from a home office or at the office of a tax preparation service. Both may work extended hours from January until April, including weekends and evenings.
  
  

Salary

• According to the U.S. Bureau of Labor Statistics, tax accountants earn a median annual salary that is more than twice as much as tax preparers, or $65,000 versus $30,000, as of 2010. Because tax-preparation services do not employ preparers on a permanent basis, they generally do not receive fringe benefits.
  
  

Representing Clients

• Tax accountants advise clients on ways to reduce taxes and assist them with any audits or disputes involving the client. If licensed as a tax representative, they may also represent the client in court hearings. A tax preparer may offer testimony regarding his preparation of a questioned return, but only those who have passed an IRS test (the Special Enrollment Examination) may represent the client during an audit.
  
  

IRS Registration

• In 2010, the IRS announced that all paid tax preparers who complete federal tax returns must obtain a Preparer Tax Identification Number (PTIN) unless they are attorneys, CPAs or enrolled agents. The PTIN must be attached to every return submitted. Effective in 2011, those requesting new numbers or seeking to renew their PTIN must pass a competency test.