If you do not have any previous experience preparing Federal Tax Returns, you must attend tax training school; the cost is usually $199 (including books) and consists of 80+ hours of classroom time. If you pass the final exam and personality assessment, you qualify to apply for the position. (There are scholarships available). Then you are scheduled for a panel interview in the district you are interested in working in. This is a behavioral type interview to evaluate your motivation to grow the business, be productive in a team environment, willingness to grow professionally and availability and commitment to the current season. If you do have previous experience preparing Federal and or State Tax Returns, you can test out of the tax training school, however, you are then required to comply with their minimum continuing education requirements. Each year all employees must re-apply and re-interview, however prior associates usually only interview with the District Manager (not the panel), and it's more of a coaching session to make sure your performance and goals are in-line with the mission of the company.