When Does PTIN Renewal Start for Tax Professionals?

A Preparer Tax Identification Number (PTIN) is a unique identification number issued by the Internal Revenue Service (IRS) to all paid tax preparers. This number is a mandatory requirement for anyone who prepares or assists in preparing federal tax returns or claims for refund for compensation. The PTIN serves as an identifier for tax professionals, ensuring accountability and proper tracking within the federal tax system.

Key Dates for PTIN Renewal

The annual renewal period for Preparer Tax Identification Numbers begins in mid-October each year. All PTINs expire annually on December 31st, regardless of when they were initially obtained or last renewed. This consistent expiration date underscores the importance of timely renewal to ensure continuous compliance.

Failing to renew a PTIN by the December 31st deadline means the number becomes invalid for the subsequent tax year. A tax preparer cannot prepare federal tax returns for compensation without a current, valid PTIN. Non-compliance can lead to significant consequences, including monetary penalties, such as an IRS penalty of $50 for each return prepared without a valid PTIN, potentially accumulating up to $25,500 per year. Additionally, preparers may face disciplinary actions from the IRS Office of Professional Responsibility, which could include being barred from preparing tax returns.

Renewing Your PTIN

Renewing a Preparer Tax Identification Number is accomplished through the IRS online PTIN system. This digital method is generally efficient. During the online renewal process, tax professionals must log into their existing PTIN account and verify their personal information. This typically includes confirming details such as name, mailing address, date of birth, and Social Security Number.

Professionals may also need to update any professional credentials, including certification numbers, issuing jurisdictions, and expiration dates. A fee is associated with the annual PTIN renewal. For 2025, this fee is $19.75. The payment can be made using a credit card, debit card, ATM card, or eCheck through the online system. While online renewal is the fastest method, a paper option using Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal, is available, though it can take four to six weeks to process.

After Renewing Your PTIN

Upon completion of the PTIN renewal process, tax preparers receive confirmation. This confirmation is often provided through a confirmation screen within the online system and usually followed by an email notification. It is important to retain a record of this renewal confirmation and the updated PTIN for compliance purposes. This documentation serves as proof of a valid PTIN for the upcoming tax season.

If there are delays in receiving confirmation, or if a preparer encounters issues during the renewal, it is advisable to check spam folders for email confirmations or contact IRS PTIN support for assistance. Once renewed, the PTIN is valid for the entire calendar year for which it was renewed, enabling the preparer to continue preparing federal tax returns for compensation without interruption.