Sec. 301.7701-15 Tax Return Preparer Excerpts
(a) In general.
A tax return preparer is any person who prepares for compensation, or who employs one or more persons to prepare for compensation, all or a substantial portion of any return of tax or any claim for refund of tax under the Internal Revenue Code (Code).
(f) Persons who are not tax return preparers.
(1) The following persons are not tax return preparers:
(viii) An individual providing only typing, reproduction, or other mechanical assistance in the preparation of a return or claim for refund.
The mechanical assistance exception described in paragraph (f)(1)(viii) of this section is illustrated by the following examples:
Example 1. A reporting agent received employment tax information from a client from the client's business records. The reporting agent did not render any tax advice to the client or exercise any discretion or independent judgment on the client's underlying tax positions. The reporting agent processed the client's information, signed the return as authorized by the client pursuant to Form 8655, Reporting Agent Authorization, and filed the client's return using the information supplied by the client. The reporting agent is not a tax return preparer.
Example 2. A reporting agent rendered tax advice to a client on determining whether its workers are employees or independent contractors for Federal tax purposes. For compensation, the reporting agent received employment tax information from the client, processed the client's information and filed the client's return using the information supplied by the client. The reporting agent is a tax return preparer.