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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.


Return to Return Preparer Program FAQs                                     Access Online PTIN System

Page Last Reviewed or Updated: 21-Aug-2014