The test was first available in November when it entered a calibration phase as the IRS validated questions and set the passing score. With that phase ended, the passing grade for the 120-question test has been established at 350 out of a perfect score of 500.

The test is now in full use and the IRS has notified test-takers about their results. However, testing is suspended starting April 1 and will resume on April 16.Those who pass must undergo a tax compliance check by the IRS, which is expected to be completed about two weeks from the time preparers receive test scores. Once these steps are completed, individuals will receive a Registered Tax Return Preparer Certificate.

CPAs, Enrolled Agents and tax attorneys are not required to complete the examination or complete 15 hours of annual continuing education credits, a step required for all others. Members of these exempt groups, however, must register for and receive Preparer Tax Identification Numbers.