General Guidance Question
Question: Do I need a PTIN?
Answer: Anyone who is paid to prepare or assist in preparing federal tax returns or claims for refund must have a PTIN. All enrolled agents must also have a PTIN. Attorneys and Certified Public Accountants do not need a PTIN unless they are compensated for preparing or assisting in preparing federal tax returns or claims for refund.
A PTIN cannot be shared among multiple individuals or one office. Each individual must obtain his or her own PTIN.
For more information about PTIN requirements, see the PTIN FAQs.