What kind of accounting is tax return preparation?

First, replies tend to be more helpful if you are more specific, such as what situation does your question pertain to, or more bluntly, why do you want to know?

Anyway, I'll take a stab at your answer: tax accounting.

I don't believe there is any rigorous legal definition, but the U.S. Dept. of Labor categorizes four major fields:

public, management, government accounting, and internal auditing.

If you limit yourself to these four categories, clearly the answer is "public accounting". (However those who work for the IRS would be government accountants.)

Wikipedia lists the following, it's hard for me to say which term most precisely applies to your question:

• lean accounting * auditing * bookkeeping * chartered accountant * cost accounting * management accounting * financial accounting * social accounting * forensic accounting * taxation advice * public accountancy * internal accountancy * external accountancy

Elsewhere Wikipedia specifically refers to "tax accounting" thusly: "Unlike most countries, the United States has a comprehensive set of accounting principles for tax purposes, prescribed by tax law, which are separate and distinct from Generally Accepted Accounting Principles.".

IRS Pub 538 is an overview of individual and business accounting methods and periods and uses the term "tax accounting".

-Mark Bole

That works for me; thanks.

(Wikipedia definitions omitted as being not exactly authoritative. (grin)

anyway, in my state tax preparation is not "public accounting", for to practice public accounting, one must be licenses by the state as such, and can therefore use the designation "PA". Sort of like "CPA", except not as ..... as..... ohnevermind.

ChEAr$, Harlan Lunsford, EA n LA Tax accountant