What is a PTIN?

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PTIN stands for Preparer Tax Identification Number. Every person who prepares tax returns for compensation must obtain a PTIN from the IRS. Tax preparers are required by law to include their PTIN on each tax return they prepare. If you work in an office setting where there are many preparers, every individual in the office should have their own PTIN.

 

Who Needs to Get an IRS PTIN?

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A PTIN is necessary for every tax professional who receives compensation for preparing, or assisting in the preparation, of U.S. federal tax returns. Certified public accountants, enrolled agents, participants in the Annual Filing Season Program, and other tax preparers fall under the PTIN requirements. 

 

While PTIN requirements may seem simple, there are very specific rules to determine who needs to get a PTIN:

• PTIN Required if Receiving Compensation: Means the tax professional is getting paid to prepare federal tax returns. For example, if you’re a volunteer who only prepares tax returns for free, then you do not need to get a PTIN.

• PTIN Required if Assisting in Preparing Tax Returns: Means the tax professional prepares part of a tax return and makes determinations that impact the client’s tax liability. However, interns who only perform routine data entry and don’t make tax determinations are not required to get a PTIN.

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How to Get a PTIN in Four Steps:

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1. Gather Information for PTIN Registration
 

Before applying for a PTIN, tax preparers should download Form W-12 and read the instructions. Use Form W-12 as a checklist to make sure you have all the required information. At a minimum, tax preparers should have the last tax return handy as well as details about their professional credentials (such as their CPA license).

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• Social Security Number

• Personal information (name, mailing address, date of birth).

• Business information (name, mailing address, telephone number).

• Previous year’s individual tax return (name, address, filing status)

• Explanations for any tax obligations or felony convictions (if applicable).

• Any certification information (including certification number, jurisdiction of issuance, and expiration date) for all certifications you hold including CPA, attorney, enrolled agent, etc.

 

2. Create a PTIN Account
 

When applying for a PTIN for the first time, tax professionals are strongly encouraged to create a PTIN account online with the IRS. With an online PTIN account, first-time applicants can fill out the paperwork and receive their PTIN in about 15 minutes.