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Preparer Tax Identification Number Information for Employee Plans Professionals

This page provides information on when a Preparer Tax Identification Number is required and a list of Employee Plans Forms that do not require a PTIN. Complete information about PTIN requirements is available at www.IRS.gov/ptin.

Who needs a 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.

EP professionals must obtain a PTIN if they prepare most tax forms not specifically excluded by Notice 2011-6, such as:

  • Form 945X, Annual Return of Withheld Federal Income Tax, and
  • Form 5330, Return of Excise Taxes Related to Employee Benefit Plans.

Which EP Forms do not require a PTIN?

Employee Plans professionals aren’t required to obtain a PTIN to prepare these forms specifically listed in Notice 2011-6:

  • Form 5500 series, Annual Return/Report of Employee Benefit Plan, (the series includes Forms 5500, 5500-EZ, 5500-SF and all schedules, including the Schedules B, SB and MB);
  • Form 5500 series also includes the following forms if they are prepared either in conjunction with the filing of Form 5500 filing or to request an extension of time to file a Form 5500 series return:
    • Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, and
    • Form 5558, Application for Extension of Time to File Certain Employee Plan Returns;
  • Forms 5300, 5307, and 5310, which deal with Determination, Opinion and Advisory Letters for retirement plans; and Form 8717, User Fee for Employee Plan Determination, Opinion, and Advisory Letter Request.

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: 04-Feb-2014