EAs have passed a three-part, comprehensive IRS exam covering individual and business returns. They must adhere to ethical standards and complete 72 hours of continuing education courses every three years. EAs have unlimited practice rights before the IRS, which means they can represent clients for any tax matter.
RTRPs have passed an IRS test establishing minimal competency.
If you only prepare Forms 1040-PR and 1040-SS, you are considered a non-1040 preparer