IRS Preparer Tax Identification Number (PTIN)

The Internal Revenue Service states that anyone who prepares or assists in preparing federal tax returns for compensation must have a valid PTIN before preparing returns, and that all enrolled agents must also have a valid PTIN.

The IRS describes the people it covers as tax return preparers who are compensated for preparing, or assisting in the preparation of, all or substantially all of any US federal tax return, claim for refund, or other tax form submitted to the IRS. A PTIN is obtained from the IRS directly and is renewed for each calendar year.

The PTIN is federal and applies across every state. Several states run their own tax preparer registration or licensing regimes on top of it, so a preparer may be covered by both. Holding a PTIN does not discharge a state requirement, and being registered in a state does not discharge the PTIN requirement.

Where we hold a researched entry for a state, it appears separately in the regulatory requirements section of your professional dashboard. California registration is one such entry. Where we hold no entry for a state, that means we have not researched it, not that no requirement exists.

The IRS publishes the following categories in its own guidance on whether a PTIN is needed:

• attorneys and certified public accountants do not need to obtain a PTIN unless they prepare for compensation all or substantially all of a federal tax return or claim for refund
• ERPAs that prepare only Form 5300 or 5500 series returns are not required to obtain a PTIN
• an employee who prepares his employer’s federal tax returns is not required to sign as a paid preparer, and unless the employee prepares other federal tax returns for compensation, he or she is not required to register and obtain a PTIN
• e-file providers that assist in the formatting and transmission of tax returns electronically, but do not prepare all or substantially all of a federal tax return or claim for refund for compensation, are not required to obtain a PTIN
• the PTIN regulations incorporate the carve-out from the definition of tax return preparer in Treasury Regulation section 301.7701-15(f) for individuals who provide only typing, reproduction, or other mechanical assistance in the preparation of a return or claim for refund

The IRS’s requirements page does not publish a renewal deadline date, so we do not show one. It states that PTIN applications and renewals for the coming year are processed ahead of the filing season, and the renewal fee is published on the same page.

We also do not show a start date for the requirement. The PTIN rules have been in force for years and the IRS does not state their commencement date on the page we read, so there is nothing for us to cite.

Applications and renewals are handled directly by the IRS. Its own page sets out who needs a PTIN, the fee, and how to apply:

• IRS: PTIN requirements for tax return preparers (opens in a new tab)

Expat183 does not handle PTIN applications or renewals on anyone’s behalf. Registration is managed entirely by the IRS.

This requirement appears in the regulatory requirements section of your professional dashboard. If one of the IRS’s published categories applies to you, you can record the requirement as not applicable and cite the category you are relying on.

We record the category you cite. We do not check it against the IRS, and recording it here is not confirmation from the IRS that it covers you. Your declaration is a statement about your circumstances now, so we ask you to confirm it again each year.

Expat183 is a technology marketplace that connects users with legal, financial, and tax professionals. We do not provide legal, tax, or regulatory advice.

We report published regulatory requirements as a courtesy to help professionals stay informed. This is not advice, and professionals should always verify their position directly with the IRS.

• IRS: PTIN requirements for tax return preparers (opens in a new tab)
• IRS: frequently asked questions, do I need a PTIN (opens in a new tab)