PTIN

PTIN stands for Preparer Tax Identification Number, a unique identifier issued by the United States Internal Revenue Service to paid tax return preparers. A PTIN is required for individuals and firms that prepare tax returns for compensation. The PTIN must appear on the return and related forms, and it is used by the IRS to identify the preparer, track filings, and enforce professional standards. The PTIN is distinct from other tax identifiers such as the ITIN, SSN, or the EFIN, the last of which is used to transmit electronic filings by firms.

Qualified individuals such as enrolled agents, CPAs, attorneys, and other tax professionals may prepare returns for compensation and obtain a PTIN; the same PTIN is valid for the preparer regardless of employment or firm affiliation.

To obtain or renew a PTIN, applicants use the IRS PTIN system and provide personal information. The PTIN must be renewed annually to remain valid; changes to name or address must be updated. A PTIN may be charged a fee by the IRS, and the amount can change; applicants should consult the IRS for current pricing.

Misuse or failure to comply with PTIN requirements can lead to penalties, loss of the ability to file returns for compensation, or other enforcement actions. The PTIN program complements other IRS identifiers such as EFIN, which is linked to electronic filing, and ITIN, which identifies individual taxpayers who are not eligible for a Social Security Number.