New regulations for paid preparers are rolling out in phases:

Phase 1: PTINs for Everyone

Beginning January 1, 2011, all paid preparers must have a Preparer Tax Identification Number before preparing returns. You can sign up for your PTIN online or by paper application. It costs $64.25 per year. To submit a first-time PTIN application, view this checklist to get started.

PTINs that were obtained for the 2011 filing season will expire on December 31, 2011. Renewal costs $63 and most preparers can renew online. Preparers who applied for their PTINs on paper will be able to renew either online or on paper.

To renew your PTIN online, just follow four easy steps:

• Access Your Account — If you already have an online PTIN account, login now. If you obtained your PTIN via a paper Form W-12, look for Letter 4762 soon in the mail for instructions on converting to an online account.



• Renew Your PTIN — Complete the online renewal application. You must verify your personal information and answer a few new questions. View a checklist of what you need before you get started.



• Pay Your Fee — Pay the $63 renewal fee via credit card or direct debit.



• View Your Next Steps — Review your next steps, including any testing and continuing education requirements. Remember to renew your PTIN each calendar year.

It only takes about 15 minutes to sign up or renew online and receive your PTIN. If you opt to use the paper application, Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application, it will take 4-6 weeks to process.

Phase 2: Additional Requirements for Some Preparers

Some preparers have additional requirements:

• Attorneys, Certified Public Accountants, and Enrolled Agents who are active and in good standing with their licensing agency have no additional requirements other than to:
  • Renew their PTIN annually.


• Supervised Preparers* and Non-1040 Preparers** will need to:
  • Renew their PTIN annually.
  
  * Supervised Preparers are those who do not sign returns and who are employed by attorney, CPA or EA firms and are supervised by an attorney, CPA or EA.
  ** Non-1040 preparers are those who do not prepare any Form 1040 series returns. Note: Form 1040-PR and 1040-SS are not considered Form 1040 series returns for this purpose.



• All other preparers will need to:
  • Renew their PTIN annually.
  • Pass a competency test.
  • Take continuing education courses annually.

Testing is now available. Those who already have a PTIN will have until the end of 2013 to take and pass the exam and to pass the background check.

The continuing education requirement begins in 2012. Preparers must take 15 hours continuing education from an approved IRS continuing education provider.

The IRS is also considering requiring certain tax return preparers to undergo a background check as part of PTIN requirements. Preparers will be contacted if they are required to undergo a background check in the future, and any updates on background check requirements will be posted on this webpage.

View a summary of the return preparer requirements.

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