While many people insist on doing their own taxes, others would rather perform brain surgery on themselves. If you're in the latter category, you may have had trouble distinguishing among the myriad types of individuals who prepare tax returns for hire.

Indeed, if you're self-employed, own a small business, have fluctuating income or fall within a high-income bracket, you definitely should seek professional help with your return.

Though state regulations differ somewhat on the subject, the bottom line is that practically anyone can legally sell tax-preparation services. So before you open the yellow pages, answer this question first: How complex is my return? If yours is a two-income family and both taxpayers have been on the same job all year, earned no outside income, and own no rental property, your return isn't considered a bear by professionals. Of course, unless you're accustomed to dealing with the minutia of IRS, it's no day at the beach, either.

This is the type of return that can be handled by a competent taxpreparer; you don't really need a certified public accountant, who may charge considerably more. Set the bar for your tax preparer by seeking one approved by the Accreditation Council for Accountancy and Taxation at 703-549-ACAT or visit their Website. They can give you a list of preparers in your area.

Keep in mind that determining the credentials of the individual who actually does your return is difficult -- if not impossible -- when you hire a large, national firm. Competent, accredited preparers can also handle somewhat more complicated returns than that described in the example above. Despite this, these taxpayers may want to consider hiring a CPA.

For one thing, some small CPA firms give clients a lot more individual attention than large preparation firms in which most returns are prepared by non-CPAs. Indeed, with prices all over the map, it's possible to hire CPAs for fees lower than those charged by non-CPAs.

CPAs' fees are often higher because they have more credentials. They must meet minimum requirements for education and professional work experience, and must pass rigorous examinations. By contrast, the tax preparer who does your return in the back-office of a large company may have nothing more than a college degree and one year on the job.

A CPA's attention is especially helpful for self-employed taxpayers filing Schedule C. In preparing these returns, CPAs can learn about the client's accounting systems and benefit plans, and suggest ways to make these items more tax-friendly the following year. You may want to consult a CPA -- preferably, early in the tax year -- about strategies for tax savings, including retirement savings, capital gains on the sale of a home, or tax issues stemming from divorce.

So, while qualified tax accountants can competently complete your return, a good CPA can offer you taxation counsel. When hiring a CPA, ask whether he or she is a member of the American Institute of Certified Public Accountants. Members are subject to peer review and a strict code of ethics. Breaching this code may ultimately lead to license revocation, so AICPA members have a lot to lose if they irk their ilk. To confirm that your prospect is a member, contact the AICPA at 212-596-6200 or visit its Website.

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