PTIN Information

Apply For or Renew Your PTIN

Beginning January 1, 2011, all paid preparers must have a Preparer Tax Identification Number before preparing returns. If you already have a PTIN, you must renew it. You can sign up for or renew your PTIN online or by paper application.

To get your PTIN online, just follow four easy steps:

It only takes about 15 minutes to sign up online and receive your PTIN. If you opt to use the paper application, Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application, it will take 4-6 weeks to process.

Frequently Asked Questions

Q: Who needs a Preparer Tax Identification Number (PTIN)?
A: A PTIN must be obtained by all tax return preparers who are compensated for preparing, or assisting in the preparation of, all or substantially all of any U.S. federal tax return, claim for refund, or other tax form submitted to the IRS except the following:

Q: I already have a PTIN. Do I need to take any action?
A: Yes. All federal tax return preparers, including those who obtained a PTIN prior to September 28, 2010, need to register in the new system. All preparers need to be registered in the new system and have a PTIN prior to filing any return after December 31, 2010. As long as the IRS can validate the ownership of the existing PTIN, the same number will be reassigned once the appropriate information is provided and the user fee is paid.

Q: Can multiple individuals or one office share one PTIN?
A: No, a PTIN is an individual preparer’s number. Each preparer must obtain his or her own PTIN.

Q: Can one individual obtain multiple PTINs?
A: No, an individual may only obtain one PTIN.

Q: If I don’t have a PTIN (new or renewed), can I still prepare returns?
A: No. You must wait until you submit an online or paper application, pay the fee, and obtain (or renew) a PTIN. Exception: Certain individuals who have made a good faith effort to timely obtain a PTIN but experienced processing issues are being advised they may prepare returns during the interim period while their applications are pending. These notifications are being issued on the online system to people who make four unsuccessful attempts to register and in writing (email or letter) to individuals who have timely submitted paper applications and payments.

Q: Is there an age requirement for obtaining a PTIN?
A: Yes, applicants must be 18 years of age.

Q: What penalties can be imposed against tax return preparers who have not obtained a PTIN?
A: Any individual who, for compensation, prepares, or assists in the preparation of, all or substantially all of a tax return or claim for refund after December 31, 2010 must have a PTIN. Failure to do so could result in the imposition of Internal Revenue Code section 6695 penalties, injunction, referral for criminal investigation, or disciplinary action by the IRS Office of Professional Responsibility. Exception: Certain individuals who have made a good faith effort to timely obtain a PTIN but experienced processing issues are being notified that they may prepare returns during the interim period while their applications are pending. These notifications are being issued on the online system to people who make four unsuccessful attempts to register and in writing (email or letter) to individuals who have timely submitted paper applications and payments.

Q: What is the difference between a PTIN and an EFIN? Does a preparer need both?
A: A Preparer Tax Identification Number (PTIN) is a number issued by the IRS to paid tax return preparers. It is used as the tax return preparer’s identification number and, when applicable, must be placed in the Paid Preparer section of a tax return the tax return preparer prepared for compensation. Any individual who, for compensation, prepares all or substantially all of a tax return or claim for refund needs a PTIN. There is an annual fee of $50.00 for a PTIN and applicants must meet various suitability requirements.

An Electronic Filing Identification Number (EFIN) is a number issued by the IRS to individuals or firms that have been approved as authorized IRS e-file providers. It is included with all electronic return data transmitted to the IRS. Paid preparers who reasonably expect to file 100 or more Forms 1040, 1040A, 1040EZ, or 1041 during 2011 are required to electronically file their clients’ returns. They (or their firm) need an EFIN, as do preparers who are not required to e-file but voluntarily desire to participate. There is no fee for an EFIN, but applicants must meet various suitability requirements. Preparer Tax Identification Numbers are issued to individuals. Electronic Filing Identification Numbers are issued to individuals or firms. Most preparers need both.