Frequently asked questions: PTIN application/renewal assistance

a. General Guidance About the PTIN Application Process

b. The PTIN Renewal Process

c. PTIN Fees/Payments

d. Password Problems and Other Logon Issues

a. General guidance about the PTIN application process

1. If my professional credential(s) do(es) not expire what should I put in the expiration date field? (updated Oct. 15, 2026)

If your professional credential(s) do not expire, you should enter Dec. 31 of the year for which you are applying or renewing your PTIN (e.g., 12/31/2027 if you are renewing your PTIN for 2027).

Note: Although many professional credentials have expiration dates, the IRS recognizes that several do not. If you do not know whether your professional credentials expire or the expiration date if they do expire, you should contact your credentialing organization to obtain the correct date.

Enrolled agents and enrolled retirement plan agents can contact the IRS Office Enrollment at 855-472-5540.

Enrolled actuaries should contact the Joint Board for the Enrollment of Actuaries at nhqjbea@irs.gov.

Certified public accountants can find contact information for all state boards of accountancy at the National Association of State Boards of Accountancy.

Attorneys should contact their states’ credentialing organizations.

2. How can I find my professional credential numbers?

Enrolled agents and enrolled retirement plan agents can contact the IRS Office Enrollment at 855-472-5540.

Enrolled actuaries should contact the Joint Board for the Enrollment of Actuaries at nhqjbea@irs.gov.

Certified public accountants can find contact information for all state boards of accountancy at the National Association of State Boards of Accountancy.

Attorneys should contact their states’ credentialing organizations.

3. Can you define tax compliance?

All PTIN applicants must attest they are compliant with their personal and business tax obligations or provide an explanation if they are not.

For purposes of obtaining a PTIN, an individual is in tax compliance if 1) all individual and business returns that are due have been filed (or an extension requested) and 2) all taxes that are due have been paid (or acceptable payment arrangements have been established).

4. Will bankruptcy affect my ability to practice?

Bankruptcy generally will not affect a PTIN application. A balance due account with the IRS that is in bankruptcy status will not result in a preparer failing the tax compliance test. But, for an account to be in bankruptcy status, the taxpayer must have included the IRS debt in the bankruptcy filing.

5. Why wasn’t I re-issued the same PTIN I already have?

Before assigning a new PTIN, the system checks whether a previous PTIN was in active status for the same social security number. If so, the same number is reassigned.

There are numerous reasons a preparer's previous PTIN might not have been in active status. The most common was that the preparer did not reply to a request for additional information about their PTIN application. In previous years, PTINs were auto-generated to preparers who applied using e-Services. However, if information did not match IRS records or was missing from the application, a follow-up request was sent. If the preparer did not reply, the PTIN was never placed in active status.

Once a new PTIN is assigned, it is not possible to have a prior PTIN re-issued. Be sure to use the newly assigned PTIN on all returns and not the previous PTIN.

6. I believe that my PTIN has been compromised and someone else is using it to prepare returns. How do I report this?

Use Form 14157 PDF to report misuse. Be sure to include any information you have regarding the person or entity that may be using your PTIN.

7. How can I update my PTIN account information (I’ve moved, obtained a new tax professional credential, changed my place of business, have a new email address, etc.)? (updated May 12, 2026)

PTIN holders with an online account can update most information online. After logging into the account click the “Edit Account Information” tile and select item to update. 

You will receive an Account Change Notification by email confirming that changes were made to your online PTIN account. 

b. The PTIN renewal process

1. When do I need to renew my PTIN each year? (updated May 12, 2026)

All PTINs expire on Dec. 31 of each year and are required to be renewed to be current and active. PTIN renewal open season begins mid-October each year for the following year. 

2. I don't see an option to renew my PTIN in my online account. (updated May 12, 2026)

If renewal season is underway but your account does not have a “Renew my PTIN” option on the main menu, you should contact the PTIN Information Line.

3. I am no longer preparing federal tax returns for compensation and am not an enrolled agent. Do I need to notify the IRS? (updated May 12, 2026)

If you do not plan to prepare any federal returns for compensation in the future, you should place your PTIN in voluntary inactive status. You can do this by logging in to your online PTIN account, select “Edit Account Information” tile and then select “Inactivate my PTIN”, under the “Account Actions” section. Note: This function allows individuals who take a full calendar year off from federal tax return preparation to easily reactivate their PTIN in a later year. If you are paid to prepare federal tax returns during any part of a calendar year or you are an enrolled agent, you must have an active PTIN.

PTIN holders cannot prepare federal tax returns for compensation while their PTIN is in a voluntary inactive status.

4. I have placed my PTIN into a voluntary inactive status. How do I reactivate my PTIN? (updated May 12, 2026)

Log into your PTIN account. Select the "Edit Account Information" tile. Then under the “Account Actions” section select “Reactivate my PTIN”. Follow the prompts to update your information and complete the process.

This function will allow you to reactive your PTIN, permitting you to begin federal tax preparation again.

5. My PTIN has been in an expired status for more than one calendar year. Do I need to submit a renewal application for the prior year/s? (updated May 12, 2026)

If your PTIN is expired, you must renew for each previously expired year during which you prepared federal tax returns for compensation or were an enrolled agent. If your PTIN has been inactive or expired for more than three consecutive calendar years, you must submit a new registration application.

c. PTIN fees/payments

1. Is there a fee to renew my PTIN? (updated Oct 15, 2026)

Yes. The fee to renew or obtain a PTIN is $18.75 for 2027. The fee is set at $10 per application or renewal (plus an $8.75 fee payable to the third-party contractor).

Note: The fee for 2026 is $18.75. The fee for 2021–2025 is $19.75. There is no PTIN fee for years prior to 2021.

2. Does the IRS refund PTIN payments?

PTIN application fees are non-refundable and non-transferable.

3. Do all enrolled agents, attorneys and CPAs have to pay the fee to obtain/renew a PTIN in addition to their other fees? (reviewed Oct. 9, 2026)

Yes. All paid tax return preparers must have a PTIN. The PTIN fee is in addition to any fee that paid tax return preparers must pay for any other certifications or licenses they hold.

4. Can one payment be sent with paper Forms W-12 when selecting multiple calendar years?  (updated May 12, 2026)

No, you must submit a separate check or money order for each calendar year. Indicate the calendar year you intend the PTIN payment for on each check or money order.

d. Password problems and other logon issues

1. What if I can't find my temporary password in my email box? (reviewed Oct. 9, 2026)

Check your junk or spam folder. If the email is not received in your regular or junk folder, you should update your security filter to allow emails from taxpros@ptin.irs.gov. To generate a new temporary email password, go back into the system and click on “Forgot your password? Click here.”

Note: taxpros@ptin.irs.gov is not an active email address. You cannot send messages to this address. (If you already linked your PTIN to your ID.me account, refer to Help.ID.me.)

2. I’ve forgotten or no longer have access to the email address used to create my online PTIN account. (updated May 12, 2026)

If you have already linked your PTIN to your ID.me account, refer to Help.ID.me.

Otherwise, contact the PTIN Information Line at 877-613-7846 during operating hours (Monday – Friday, 8:00am – 5:00pm CT).