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Information for Exempt Organizations Tax Preparers

This page provides a summary of PTIN requirements for Exempt Organizations professionals. Complete information about PTIN requirements is available at www.IRS.gov/ptin.

Who Needs a Preparer Tax Identification Number (PTIN)?

All tax return preparers who are paid to prepare or assist substantially in the preparation of any U.S. federal tax return, claim for refund or other tax form submitted to the IRS, except those forms specifically excluded by Notice 2011-6, need a PTIN. An employee of the filing organization is not considered to be a paid preparer for purposes of the PTIN requirement. In addition, volunteers or others who prepare forms without compensation are not required to have a PTIN.

The IRS considers all forms filed with the IRS to be tax returns for purposes of the PTIN requirement. Accordingly, tax professionals compensated for the preparation of all, or a substantial portion of, the following forms must obtain a PTIN:

  • Form 1023, Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code
  • Form 1024, Application for Recognition of Exemption under Section 501(a)
  • Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations
  • Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code
  • Form 5227, Split Interest Trust Information Return
  • Form 990, Return of Organization Exempt from Income Tax
  • Form 990-EZ, Short Form Return of Organization Exempt from Income Tax
  • Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation
  • Form 990-T,  Unrelated Business Income Tax Return

Exempt Organizations professionals are NOT required to obtain a PTIN to prepare certain forms specifically listed Notice 2011-6 including, but not limited to the following: 

  • Form SS-4, Application for Employer Identification Number
  • Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
  • Form W-2 series of returns
  • Form 872, Consent to Extend the Time to Assess Tax
  • Form 1099 series
  • Form 2848, Power of Attorney and Declaration of Representative
  • Form 3115, Application for Change in Accounting Method
  • Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners
  • Form 8821, Tax Information Authorization

Note that a PTIN is not required to file many retirement plans forms, including 5500 Series returns.  See Notice 2011-6 for a complete listing of forms that do not require PTINs if completed by a paid preparer.

Additional information about IRS requirements for paid tax return preparers:

Page Last Reviewed or Updated: 18-Jun-2014