Check the actual tax credential first

NRS 240A.030 expressly includes a tax preparer holding an Annual Filing Season Program Record of Completion. It separately excludes, within the statutory scope, an enrolled agent authorized to practice before the IRS and a Nevada CPA preparing returns within the relevant professional authorization. Identify the actual credential and work rather than treating any IRS record as a blanket exemption.

Registration concerns the natural person. The State’s current application process says to complete eligibility review first and not purchase until instructed. A registrant cannot begin the document-preparation activity until the registration certificate is received.

Count seasonal staff and separate multi-business work

The current statute includes registered employees and independent contractors in a business entity’s financial-security arrangement. Its amount is based on the greatest number working at any time during the year, including temporary or seasonal work. Covered people do not automatically need duplicate individual filings for their services for that entity.

NRS 240A.125 sets entity sums of $25,000 for one registrant, $50,000 for 2–25, $75,000 for 26–75, $100,000 for 76–125, $150,000 for 126–200 and $200,000 above 200. For a one-registrant entity, the statute names that registrant as principal. These are legal filing sums, not amounts displayed on this unlabeled option.

Newer §§ 240A.124 and 240A.126 separately address a registrant working under a sole proprietorship or multiple entities: $25,000 for one arrangement, $50,000 for 2–4 entities, $100,000 for 5–10 and $200,000 above 10. Do not assume the basic $25,000 individual form covers every arrangement. The published Secretary of State form guidance still describes the older individual/entity scheme, so obtain the current accepted principal/template instructions for these newer cases.

Wait for the State’s instructions, then match the application

The State calls for its Attorney-General-approved templates. The exact accepted instrument and arrangement for this tax preparer must be confirmed, particularly where current contractor or multiple-entity provisions apply. The published option supplies no amount or term label and has not been verified as a universal match for all those arrangements.

Once the State instructs you to obtain the appropriate instrument, Purchase Now opens Propeller in a new tab. Check the registrant, any covered entity, legal principal, condition, amount, and dates before completing it, and follow the Secretary’s original-document instructions. Check existing entity coverage before purchasing a duplicate individual document.

Keep the required protection in place: the statute provides for suspension if coverage ends or the sum is exhausted. Registration is renewed annually, but that is not the term of this purchase option. Use the State’s actual renewal instructions and appropriate continuation evidence; purchase does not itself register the preparer.