How to Apply for a PTIN Number
Learn the necessary process for obtaining and managing the Preparer Tax Identification Number required by the IRS for all paid federal tax return preparers.
A Preparer Tax Identification Number, or PTIN, is a unique number issued by the Internal Revenue Service. The IRS requires any individual who prepares or assists in preparing federal tax returns for compensation to obtain and use a PTIN. It allows the agency to track returns prepared by a specific individual.
Information Needed for the PTIN Application
You will need personal details such as your full name, mailing address, and date of birth. Your Social Security Number is also a primary requirement for the application.
Business information, including the business name, address, and telephone number, must also be provided. For identity verification purposes, you should have a copy of your previous year’s individual federal tax return to reference your filing status and address. If you hold professional credentials, such as a Certified Public Accountant license, an attorney license, or an Enrolled Agent designation, you will need the specific license or certification number and its jurisdiction of issuance. The application also requires disclosure and explanation of any past felony convictions or any personal or business issues with federal tax obligations.
The Online Application Process
The most direct way to obtain a PTIN is through the IRS’s online Tax Professional PTIN System. The first step is to navigate to the official IRS website and create a secure online account, which requires you to provide an email address and set up a password. This account will serve as your portal for managing your PTIN in the future.
Once your account is established, you can begin the application itself. After entering your information, you must pay the non-refundable application fee, which was $19.75 as of the 2024 filing season, using a credit card, debit card, or direct debit from a bank account. Upon successful submission and payment, the PTIN is typically issued immediately on the website.
PTIN Renewal and Responsibilities
The PTIN must be renewed on an annual basis to remain active. The renewal period typically opens in mid-October and closes on December 31st each year. A renewal fee, similar in cost to the initial application fee, is required with each annual renewal.
The primary responsibility of a PTIN holder is to include the number on every federal tax return they are compensated to prepare or assist in preparing. This requirement applies to all types of federal returns. Failure to renew the PTIN or to include it on prepared returns can result in penalties and affect your ability to prepare taxes for compensation. The online PTIN system allows preparers to check their status and manage their continuing education credits.