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qualified return preparation program

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 7526A — for purposes of this section

The term "qualified return preparation program" means any program—

(A) which provides assistance to individuals, not less than 90 percent of whom are applicable taxpayers, in preparing and filing Federal income tax returns,

(B) which is administered by a qualified entity,

(C) in which all volunteers who assist in the preparation of Federal income tax returns meet the training requirements prescribed by the Secretary, and

(D) which uses a quality review process which reviews 100 percent of all returns.