About 65 percent of New Jersey taxpayers use a paid tax professional to prepare their tax returns, according to the IRS. Here's a guide to help you choose your tax preparer wisely.

Certified Public Accountant (CPA): These tax professionals face requirements set by each state's Board of Accountancy before they can be licensed, but in general, CPAs must complete a college or university program in accounting, pass the Uniform CPA Exam, and reach certain public accounting work experience levels. CPAs must follow a strict code of ethics and complete 120 hours of continuing education every three years to keep up with changes in the tax law. Try the American Institute of Certified Public Accountants at aicpa.org.

Enrolled Agent (EA): EAs are often former IRS employees. They must pass an extensive IRS exam, pass a background check and have continuing education in taxation to keep their government certification. Try the National Association of Enrolled Agents at naea.org.

Accredited Tax Advisor (ATA) and Accredited Tax Preparers (ATP): ATAs and ATPs specialize in tax returns, and ATAs offer additional tax planning services. For this designation, tax preparers must take a taxation exam and complete 90 hours of continuing education every three years. Try the Accreditation Council for Accountancy and Taxation at acatcredentials.org.

Tax attorney: Tax attorneys specialize in strategies to legally shelter income and helping businesses handle its tax situation. Try the American Bar Association at abanet.org.

No matter what kind of professional you use, there are certain questions you should ask.

* How long have they been in business?

* What are their credentials? For example, are they a CPA or an EA or something else?

* How many returns do they prepare annually?

* Are they available off-season for tax-related questions?

* What do they charge? Is it a flat fee or hourly? Your tax preparer should be able to give you an estimate before starting your return. If they charge fees that equal a percentage of your refund, beware the tax preparer may cut some corners — and you could end up facing tax fraud charges.

* Do they belong to any professional organizations and do they have an ethics code? Ask for references, and check them out.

* Contact licensing organizations and professional organizations to make sure your pro is in good standing.

* Check with the Better Business Bureau (bbb.org).

Only Certified Public Accountants, Enrolled Agents and attorneys can represent taxpayers in IRS audits.

Make sure your tax preparer signs your return: The IRS requires that paid preparers sign returns or they may face IRS fees.