IRS Letters and Visits - Letter 5538
Note: The following is the text of Letter 5538 the IRS sent out to selected tax return preparers nationwide in June 2015.
Your preparer tax identification number (PTIN) expired on December 31, [XXXX] , but our records indicate that tax returns continue to be filed with your PTIN. PTINs expire each year on December 31st and you must have a current PTIN for every year you prepare returns for compensation.
What you need to do
Because of the length of time since your PTIN expired, you must sign-up for a PTIN. You can re-apply online at www.irs.gov or on Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal. Visit IRS.gov/formspubs to obtain the form and instructions.
You must renew your PTIN for each prior year you prepared returns for compensation and identified yourself with an expired PTIN. Please use Form W-12 to renew your PTIN for prior years. If you haven’t prepared any tax returns for compensation since your PTIN expired and you believe someone else is using your expired PTIN, please complete and submit Form 14157, Complaint: Tax Return Preparer. Visit IRS.gov/formspubs for this form.
What we will do
We’ll continue to review tax returns for the use of expired PTINs. If you don’t re-apply for your PTIN and continue to prepare returns for compensation, we may impose penalties for failure to provide your PTIN as provided under Internal Revenue Code Section 6695(c) or take other actions against you.
For more information about PTIN requirements and the registration and renewal processes, visit
IRS.gov/ptin or contact the PTIN information line at 1-877-613-PTIN (7846).
Thank you for your attention to this matter.