PTIN (Preparer Tax Identification Number)
A PTIN is a unique identification number issued by the IRS that all paid tax return preparers must obtain and use when signing federal tax returns or claims for refund.
Exam Tip
ALL paid preparers need a PTIN. Renewed annually. Required to sign returns. Obtained through IRS online system. EAs also need a PTIN in addition to their EA license.
What is a PTIN?
A Preparer Tax Identification Number (PTIN) is required for anyone who prepares or assists in preparing federal tax returns for compensation. It protects preparers' Social Security numbers from appearing on client returns.
PTIN Requirements
| Requirement | Details |
|---|---|
| Who needs one | ALL paid tax return preparers |
| Renewal | Annually (calendar year) |
| How to obtain | IRS online PTIN system |
| Cost | $19.75 renewal fee |
| Used when | Signing returns or claims for refund |
PTIN vs. EA License
| Credential | PTIN | EA License |
|---|---|---|
| Required to | Sign returns | Represent before IRS |
| Who needs it | All paid preparers | Only EAs |
| Renewal | Annually | Every 3 years |
| EAs need both? | Yes | Yes |
Exam Alert
ALL paid preparers must have a PTIN -- no exceptions. Renewed annually through the IRS online system. EAs need both a PTIN and their EA license. The PTIN is placed on every return the preparer signs. Failure to obtain a PTIN can result in penalties.
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