You must obtain a Preparer Tax Identification Number if you are paid to prepare or assist in preparing all or substantially all of the following:

• Federal tax return
• Claim for refund
• Other tax forms submitted to the IRS*

*Exceptions include Form SS-4 and Form W-2 series of returns. You can view a full list of exceptions on the IRS website. 

Certified public accountants, attorneys, and Enrolled Retirement Plan Agents commonly need PTINs.  

You do not need a PTIN if you do not prepare, for compensation, all or substantially all of a federal tax return or claim for refund. For example, you do not need a preparer number if you only advise clients about issues reflected on a claim for refund and are not required to sign. For more information, consult the IRS. 

No, individuals cannot share a PTIN. Every applicable paid tax preparer must have a unique preparer number. 

You can only have one Preparer Tax Identification Number. 

Obtaining a PTIN (and renewing it annually) is a legal requirement if you prepare tax returns for compensation. 

You could be subject to the following actions from the IRS Office of Professional Responsibility if you do not get a PTIN:

• Penalties
• Injunctions
• Disciplinary action

Apply for or renew your PTIN before you accept payment from clients relating to federal tax return preparation. 

You can apply for PTIN online or by mail. Be prepared to provide the following information when applying for your PTIN:

• Social Security number
• Name, mailing address, and date of birth
• Business name, mailing address, and phone number
• Previous year’s tax return 
• Information about past felony convictions, if applicable
• Information about any U.S.-based professional certifications (e.g., CPA), including your certification number, jurisdiction of issuance, and expiration date

You can apply for your PTIN and pay the non-refundable fee online by creating an account with the IRS. 

Learn how to get a PTIN by following these steps:

1. Go to IRS.gov/taxpros
2. Under “PTIN System,” click “Renew or Register” 
3. Select “Create an Account” and follow the prompts to receive your temporary password
4. Log in and follow the prompts
5. Select the “Register for a PTIN” button

You can apply for your PTIN by mail when you fill out Form W-12, IRS Paid Preparer Tax Identification Number (PTIN), and mail it to the IRS. 

Mail your completed Form W-12, along with a check or money order for the non-refundable application fee, to:

IRS Tax Professional PTIN Processing Center

PO Box 380638

San Antonio, TX 78268

Keep in mind that applying for a PTIN by mail will take longer to receive your number than if you apply online. 

There is a non-refundable application or renewal fee for a PTIN. The cost of a PTIN can vary by year. 

For 2025, the total fee is $19.75. This includes an $11 fee per application or renewal and an $8.75 fee payable to the third-party contractor. 

Include the full payment with your application or annual renewal. 

How long it takes to receive your Preparer Tax Identification Number depends on how you apply.

The online application takes about 15 minutes to complete, and you generally receive your PTIN immediately after.

Applying via mail can take approximately six weeks for the IRS to process your application. 

Yes. You must renew your PTIN and pay the fee annually to maintain an active status. 

The PTIN is only valid during the calendar year you receive it. PTINs expire on December 31.

You cannot legally prepare federal tax returns, refund claims, or other applicable tax forms for compensation if you do not renew your PTIN.

You can renew your PTIN online by taking the following steps:

1. Go to IRS.gov/taxpros
2. Under “PTIN System,” click “Renew or Register” 
3. Log in to your PTIN account using your user ID and password
4. Select the “Renew my PTIN” button

You will receive confirmation from the IRS of your PTIN renewal. 

You can also use your PTIN account to do things like see the number of filed returns that include your PTIN and check your continuing education. 

Don’t want to renew your PTIN online? You can also renew your PTIN by filling out Form W-12 and mailing it to the IRS. 

Can’t remember your PTIN login information? Here are a few troubleshooting tips to keep in mind:

• Your user ID is likely your email address. 
• The IRS will email your user ID to you if you select “Forgot User ID” when trying to log in.
• The IRS will email you a link to reset your password if you select “Forgot Password” when trying to log in.
• You can contact the PTIN Information Line at 877-613-7846 if you no longer have access to the email address you used to set up your PTIN. 

Have a change of address or a name change? You can easily update your information online in your PTIN account. 

Information you may need to update includes:

• Mailing addresses
• Phone numbers
• Business name
• Business website link
• Email address
• Your name (must also submit supporting documents, such as a marriage certificate)

You can learn more about updating your PTIN information, including mailing options, on the IRS website.