Oregon Licensure of EAs
Published: July 29, 2025
Active Issue
Oregon requires non-resident tax professionals to obtain state licensing to prepare tax returns, a law that has existed since 1977 but was actively enforced starting around 2020-2021. This enforcement has impacted California Enrolled Agents serving Oregon clients, prompting the National Association of Enrolled Agents (NAEA) and California Society of Enrolled Agents (CSEA) to form a joint task force in May 2025.
The task force is pursuing a legislative solution with a November 30, 2025 deadline to meet Oregon's legislative calendar. They are currently gathering data on how many California EAs prepare Oregon returns to support their efforts. Meanwhile, practitioners must comply with current Oregon licensing requirements regardless of their location or existing federal credentials.
This situation illustrates the compliance challenges created by varying state tax preparer licensing requirements across different jurisdictions.
For more information, including step-by-step instructions on how to become licensed to prepare returns in Oregon, download the supplemental materials PDF below.