If you prepare federal tax returns for compensation, you are required by law to have a Preparer Tax Identification Number before you sign a single return. There are no exceptions based on credential level, employer size, or volume of returns filed. The PTIN is the IRS baseline requirement for every paid preparer.
The good news: the application is completed entirely online, and most applicants receive their PTIN on screen before they close the browser. This guide covers everything you need to complete the registration, understand the renewal requirements, and keep your PTIN current season after season.
If you are building a new practice from the ground up, see the full guide at How to Start a Tax Preparation Business for the complete sequence of requirements.
What Is a PTIN
A Preparer Tax Identification Number (PTIN) is a registration number issued by the IRS that identifies the individual who prepared a federal tax return. It is not a license and not a certification. The IRS requires a PTIN for anyone who prepares or substantially assists in preparing a federal tax return for compensation. Every paid preparer signs their returns with their PTIN as the identifier of record.
Who Needs a PTIN
Any tax preparer who is paid to prepare, or to substantially assist in preparing, a federal tax return must have a PTIN. This requirement applies regardless of credential level:
- Enrolled agents (EAs)
- Certified public accountants (CPAs)
- Attorneys who prepare returns
- Non-credentialed (unenrolled) preparers
If you are employed at a tax firm, that does not transfer the requirement to the firm. Each individual preparer who signs returns must hold their own PTIN. A firm EFIN (Electronic Filing Identification Number) is separate from the PTIN and covers a different function.
A note on the 10-return e-file threshold: The IRS requires preparers who file 10 or more federal returns in a calendar year to file those returns electronically. That threshold applies to the EFIN requirement, which is a separate registration through a different IRS process. Your PTIN and your EFIN are distinct numbers issued through distinct systems. If you are ready to apply for your EFIN, see the full guide at How to Get an EFIN. Obtaining a PTIN is step one; the e-file mandate applies once you file 10 or more returns, as detailed in our guide to the IRS E-File Mandate and 10-Return Rule.
How to Apply for a PTIN Online
PTIN registration is completed through the IRS Tax Professional PTIN System at IRS.gov. There is no paper application for first-time registration.
Before You Begin, Gather the Following
- Your Social Security Number
- Your personal tax information from your most recently filed federal return (filing status, approximate adjusted gross income, and the address you used on that return)
- Your business and personal contact information (mailing address, phone number, email)
- Professional credential information, if applicable (EA, CPA, or attorney status and license or bar number)
- If applicable, information about any felony convictions or problems with your U.S. individual or business tax obligations
Step-by-Step
Go to the IRS Tax Professional PTIN System
Start at the IRS Tax Professional PTIN System on IRS.gov.
Create an Account or Log In
Click "Create an Account" if you are a first-time applicant, or log in if you already have an existing account.
Complete the Online Application Form
The system walks you through each section sequentially. Fill out each part completely before moving on.
Pay the PTIN Application Fee
See the "PTIN Fees and Renewal" section below for where to find the current amount.
Submit
Most online applications are processed immediately. Your PTIN will appear on screen at the end of the session.
Keep a record of your PTIN as soon as it is issued. You will use it on every return you sign.
PTIN Fees and Renewal
The IRS charges a fee to apply for a PTIN and to renew it annually. The fee amount changes periodically. Do not rely on a third-party source (including this article) for the current fee. Verify the current PTIN fee directly at IRS.gov before you apply.
2026 PTIN Fee and Sign-In Update
As of 2026, the PTIN fee is $18.75 per year ($10.00 IRS user fee plus $8.75 contractor fee). Verify the current amount at IRS.gov before applying, as the IRS adjusts the fee periodically.
Preparers with a Social Security Number must verify their identity through ID.me before accessing the IRS PTIN system. You will need a government-issued ID and a selfie to complete the ID.me verification. If you already have an ID.me account from a prior IRS login, use those credentials.
Preparers who claim EITC for clients must also meet EITC due diligence requirements, including Form 8867 and record-keeping obligations that apply on top of the PTIN requirement.
Annual Renewal Deadline
Your PTIN must be renewed by December 31 each year. If your PTIN is not renewed by that date, it is no longer active. An inactive PTIN means you cannot legally prepare paid federal tax returns until you renew.
The IRS typically opens the PTIN renewal window in mid-October for the following filing season. Do not wait for a reminder. Set a calendar entry in October, complete the renewal online through the same IRS PTIN System you used to apply, and confirm your PTIN status before the December 31 cutoff.
Renewal takes the same basic information as the original application. If your contact information, address, or credential status has changed since your last renewal, update it during the renewal process. See the PTIN renewal guide for the complete 2026 renewal process including ID.me authentication and state-specific requirements.
If you are also setting up a home office, see the home-based tax office guide for EFIN address rules and home-office deductions.
PTIN vs. EFIN: What Is the Difference
These two numbers are frequently confused. They are both issued by the IRS, both required for a professional e-file practice, and both separate registrations through separate systems.
A Preparer Tax Identification Number (PTIN) identifies you as the individual who prepared and signed a return. Every individual paid tax preparer needs one, regardless of employer or credential, and it must be renewed annually by December 31. Processing is typically immediate within the same online session.
An Electronic Filing Identification Number (EFIN) authorizes you or your firm to transmit returns electronically to the IRS. It is issued through IRS e-Services and the e-File Application, applies to any preparer or firm that originates and transmits electronic returns, and does not expire or require annual renewal. Processing can take up to 45 days and requires an IRS suitability check.
The PTIN identifies the person. The EFIN identifies the filing entity. You need both to run an independent e-file practice.
For the complete EFIN application walkthrough, see How to Get an EFIN. For the complete new-office setup workflow from credentials through technology and data security, see the tax office setup checklist.
Frequently Asked Questions About Getting a PTIN
What is a PTIN?
A PTIN (Preparer Tax Identification Number) is a registration number issued by the IRS that identifies the individual who prepared a federal tax return for compensation. The IRS requires every paid tax preparer to obtain a PTIN and include it on every return they sign. It is a registration, not a license.
How long does it take to get a PTIN?
For online applications through the IRS Tax Professional PTIN System, processing is typically completed in the same session. Most applicants receive their PTIN on screen before they finish. Paper applications, if applicable, take longer. Verify current processing timelines at IRS.gov.
What happens if my PTIN expires?
If your PTIN is not renewed by December 31, it becomes inactive. You cannot legally sign or submit a paid federal tax return with an expired PTIN. Once you complete the renewal through the IRS PTIN System and pay the applicable fee, your PTIN is reactivated and you may resume preparing returns.
Do I need a PTIN if I work for a tax firm?
Yes. The PTIN requirement applies to the individual preparer, not to the firm. If you prepare or substantially assist in preparing federal tax returns for compensation, whether you are a solo practitioner or an employee of a multi-preparer firm, you must hold your own active PTIN and sign the returns you prepare with it. Your employer PTIN does not cover you.