What Is a PTIN Number on Form 2848?

When a taxpayer needs assistance with tax matters before the Internal Revenue Service (IRS), they can authorize a representative to act on their behalf. This authorization is formally established through IRS Form 2848, “Power of Attorney and Declaration of Representative.” This document allows a designated individual to discuss tax issues, access confidential information, and perform specific actions for the taxpayer. The form requires precise details about both the taxpayer and the appointed representative, including a unique identification number for the representative, central to verifying their credentials and authority.

What a PTIN Is

A Preparer Tax Identification Number, commonly known as a PTIN, is a unique identification number issued by the IRS to individuals who prepare federal tax returns or claims for refund for compensation. The IRS mandates the use of a PTIN to enhance tax compliance, ensure accountability, and track individuals involved in tax preparation. This requirement applies to anyone who prepares all or substantially all of a federal tax return or claim for refund for a fee.

Attorneys, Certified Public Accountants (CPAs), enrolled agents, and other unenrolled tax preparers who receive payment for their services must obtain a PTIN. This number serves as a professional identifier, linking the preparer to the tax documents they handle. It helps the IRS monitor the tax preparation industry and maintain standards of practice.

The PTIN Requirement on Form 2848

The PTIN plays a specific and mandatory role on Form 2848. When a representative completes this form, their PTIN must be entered in Part II, “Declaration of Representative.” This section is where the authorized individual formally declares their eligibility to practice before the IRS and acknowledges their responsibilities. The PTIN is a required field for all representatives who are obligated to have one.

Including the PTIN on Form 2848 connects the representative to their professional credentials, allowing the IRS to verify their standing and authority. If a PTIN has been applied for but not yet received, the representative can indicate “applied for” on the form. This ensures the IRS can process the power of attorney request accurately.

How to Obtain a PTIN

Obtaining a PTIN is a straightforward process primarily conducted through the IRS website. An individual seeking a PTIN must create an account on IRS.gov/PTIN. The online application takes about 15 to 20 minutes to complete. During the application, personal information such as name, mailing address, date of birth, and Social Security Number is required.

The application also requests business information and details about professional certifications like CPA or enrolled agent status. There is a user fee associated with obtaining or renewing a PTIN, which can be paid via credit/debit/ATM card or eCheck. Upon successful completion and payment, the PTIN is provided online. PTINs must be renewed annually, starting in mid-October, and expire on December 31st each year.