### Question
How is the "qualified return preparation program" defined?


### Answer
The term **qualified return preparation program** is defined in *26 U.S.C. § 7526A* as follows -

> 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

#### Citation:
  - *26 U.S.C. § 7526A*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

