If you already hold a Preparer Tax Identification Number (PTIN), you must renew it every calendar year before December 31. This guide covers the complete 2026 renewal process: the nine-step online workflow, the new ID.me authentication requirement, the $18.75 fee, what happens if you miss the deadline, and the state-specific steps required in Connecticut, Maryland, Oregon, and New York.
The renewal window opens in mid-to-late October each year. For the 2026 filing season it opened October 27, 2025. The process takes under 15 minutes online and your renewed PTIN is active the moment you submit. For a detailed breakdown of income potential at different practice sizes, see the tax preparer income guide.
When and Where to Renew Your PTIN
PTIN renewal takes place through the IRS Tax Professional PTIN System at IRS.gov/taxpros. The IRS opens the renewal window each year in mid-to-late October. For the 2026 cycle the window opened October 27, 2025. The deadline is December 31 of every calendar year without exception. A PTIN that is not renewed by that date is expired on January 1.
Do not wait for an IRS reminder notice. Set a calendar entry for mid-October and log in as soon as the window opens. Completing the renewal early eliminates any risk from payment delays, ID.me setup time, or system outages in the final days of December.
2026 Renewal at a Glance
- Portal: IRS.gov/taxpros
- Window opens: mid-to-late October (October 27, 2025 for the 2026 cycle)
- Deadline: December 31, 2025
- Fee: $18.75 (non-refundable)
- Time required: under 15 minutes online
- Your PTIN number: stays the same every year
Step-by-Step: Online PTIN Renewal
Before you begin, gather the following: your Social Security Number, personal and business mailing address, business name and phone number, current email address, professional credential details if applicable (EA enrollment number or CPA license number, state, and expiration date), a credit card, debit card, ATM card, or eCheck for the $18.75 fee, and any written explanations for felony convictions or tax compliance issues if those apply to you.
Go to IRS.gov/taxpros
Open the IRS Tax Professional PTIN System at IRS.gov/taxpros.
Click "Renew or Register"
Select the Renew or Register option on the PTIN System home screen.
Log in via ID.me
Click "Log in." If you have a Social Security Number, the system routes you to ID.me for identity authentication. See the ID.me section below if this is your first time. Returning ID.me users sign in with existing credentials and proceed directly to the dashboard.
Select "Renew my PTIN"
From the PTIN account dashboard, select "Renew my PTIN." This option appears only during the October through December renewal window.
Verify your personal information
Review your name, mailing address, business name, phone number, and email. Update anything that has changed since your last renewal.
Answer attestation questions
The system prompts you for tax compliance disclosures, any felony convictions, and professional credential details. Have your credential information ready before this step.
Pay the $18.75 fee
Submit payment by credit card, debit card, ATM card, or eCheck. The fee is non-refundable.
Receive on-screen confirmation
A confirmation appears immediately on screen. A confirmation email is sent to the address on file.
Your PTIN is active immediately
You keep your same PTIN number. No new number is issued. The renewal is valid through December 31 of the calendar year you renewed for.
New for 2026: ID.me Authentication
The IRS PTIN system now routes all preparers with a U.S. Social Security Number through ID.me for identity verification. This replaced the older IRS username and password login during the 2025/2026 renewal cycle. Preparers without an SSN continue using the prior process.
If you already have an ID.me account
No re-verification is required. If you use ID.me for any other IRS service (Get Transcript, Online Account, Tax Pro Account), those same credentials work for PTIN renewal. Sign in at the ID.me prompt and you will land directly on the PTIN dashboard.
If you are new to ID.me (first-time setup, 5 to 10 minutes)
- Go to ID.me and click "Create Account."
- Enter your email address and create a password.
- Complete identity verification via the Self-Service method: upload a government-issued photo ID (driver's license, passport, state ID, or military ID) and take a selfie for facial match via your phone or webcam.
- Receive your verification confirmation.
- Return to IRS.gov/taxpros and sign in via ID.me to access the PTIN system.
Forgotten ID.me credentials
If you cannot access your ID.me account (lost email access, locked account, or forgotten password), the resolution path is Help.ID.me, not the IRS PTIN Help Desk. The IRS Help Desk at 877-613-7846 handles non-ID.me account issues and supports preparers without an SSN, but it cannot resolve ID.me login problems.
2026 PTIN Renewal Fee: $18.75
The 2026 PTIN renewal fee is $18.75 per year, broken down as a $10.00 IRS base user fee and an $8.75 third-party contractor fee. This is a reduction from the $19.75 rate that applied from 2021 through 2025, following an IRS biennial fee review completed in 2025.
The fee is non-refundable regardless of whether you prepare any returns during the year. Accepted payment methods: credit card, debit card, ATM card, and eCheck. The fee covers a single calendar year; a preparer who renews for multiple years (after a lapse) pays the applicable fee for each year separately.
Paper Renewal via Form W-12
Form W-12 (IRS Paid Preparer Tax Identification Number Application and Renewal) is available for preparers without internet access, those encountering unresolvable errors in the online system, or those who prefer a paper process. It is not the recommended method for anyone who can use the online portal.
Paper renewals take 4 to 6 weeks to process. If you file after mid-November, you are at genuine risk of receiving your confirmation after the December 31 deadline. Do not use paper renewal unless you are filing it before mid-November or you have no online alternative.
What Form W-12 requires
- Completed Form W-12 with personal and professional information
- Social Security card (original or notarized copy)
- One government-issued photo ID (passport, driver's license, state ID, military ID, or national ID card; original or notarized copy)
- Separate check or money order for each calendar year being renewed; write the specific calendar year on the memo line
Mail to: IRS Tax Pro PTIN Processing Center, PO Box 380638, San Antonio, TX 78268.
What Happens if Your PTIN Lapses
Preparing a federal tax return for compensation without a valid PTIN violates IRC Section 6109. Civil penalties under IRC Section 6695(c) can reach up to $530 per return prepared without a valid PTIN or other required credential. The IRS will not accept returns from preparers whose PTINs are expired beginning January 1 of the new calendar year. In repeated or egregious cases, preparers can also lose e-file authorization (EFIN).
Recovery after a lapse
If your PTIN lapsed for one calendar year and you prepared returns during that period, you can renew retroactively for that year. If your PTIN has been expired or inactive for more than three consecutive calendar years, you must submit a new registration application rather than a standard renewal. The IRS system checks your SSN history and will re-assign your original PTIN number if you held one previously, so you will not receive a different number.
Voluntary inactive status
If you plan to take a full calendar year off from preparing returns, place your PTIN in voluntary inactive status through your PTIN account dashboard (Edit Account Information, then Account Actions, then Inactivate my PTIN). Voluntary inactive status avoids triggering the three-year re-registration threshold and makes reactivation simpler when you return to practice. Note: enrolled agents must maintain an active PTIN at all times, regardless of return volume.
State-Specific Requirements Tied to PTIN Renewal
Several states layer additional registration requirements on top of the federal PTIN renewal. Completing the IRS renewal is not enough on its own in the states below. Each has its own deadline, submission, or sequencing requirement that can block you from practicing if overlooked.
| State | Requirement | Key Date | What PTIN Lapse Blocks |
|---|---|---|---|
| Connecticut | DRS permit requires a current PTIN and (for non-exempt preparers) a current-year AFSP Record of Completion. Permit fee: $100, valid two years. | Permit must be valid before filing season opens January 1. | Cannot renew DRS permit. Cannot legally prepare CT returns. |
| Maryland | All registered preparers must renew the IRS PTIN AND submit a copy of the IRS PTIN Confirmation Certificate to the Maryland Board of Individual Tax Preparers before each tax year. These are two separate actions. State registration is bi-annual ($100 fee; 16 hours CPE required every two years). | PTIN Confirmation Certificate due to the Board before each tax year begins. | Cannot maintain Board registration. Cannot legally prepare MD returns. |
| Oregon | OBTP license requires a valid federal PTIN. The OBTP license expires September 30 each year, which is before the federal December 31 PTIN deadline. Sequence matters: complete 30 CE hours, renew your PTIN, then renew your OBTP license before September 30. | OBTP license deadline: September 30 (precedes federal deadline). | Cannot renew OBTP license. Cannot legally prepare OR returns. |
| New York | A valid federal PTIN is a prerequisite for a NYTPRIN (New York Tax Preparer Registration Identification Number). Annual re-registration with NY Department of Taxation and Finance is required. Fee: $100 annually for commercial preparers (10 or more returns). CPAs, EAs, and attorneys are exempt from the annual 4-hour CPE requirement. | Annual re-registration must be current before preparing NY returns. | Cannot register for a NYTPRIN. Blocked from NY state practice entirely. |
Connecticut: PTIN plus AFSP
Connecticut preparers who file more than 10 Connecticut income tax returns or more than 10 federal returns for Connecticut residents must hold a Connecticut DRS permit. The permit requires a current, valid federal PTIN plus a current-year AFSP Record of Completion for preparers who are not CPAs, EAs, or attorneys. Because the AFSP Record of Completion is not issued until your PTIN is renewed, the sequencing is: renew PTIN by December 31, complete AFSP CE, then renew the DRS permit before filing season. See the full walkthrough at Connecticut Tax Preparer Requirements.
Maryland: two annual actions, not one
Maryland is the only state where the PTIN renewal itself is not sufficient. After completing the IRS renewal, Maryland preparers must separately submit a copy of the IRS PTIN Confirmation Certificate to the Maryland Board before the start of each tax year. This submission is a distinct annual action. Skipping it leaves your Board registration out of compliance even if your federal PTIN is current. Full details at Maryland Tax Preparer Requirements.
Oregon: sequence your renewals carefully
Oregon's OBTP license expires September 30, which is more than two months before the federal December 31 PTIN deadline. Oregon preparers must have a valid PTIN in order to renew their OBTP license, which means the PTIN renewal (if needed mid-year or early) and the OBTP CE must both be completed before September 30. The correct sequence: complete 30 CE hours (including 2 hours ethics), renew your PTIN, then submit your OBTP license renewal. Details at Oregon Tax Preparer Requirements.
New York: PTIN gates your NYTPRIN
New York requires both a federal PTIN and a NYTPRIN to prepare state returns. The NYTPRIN application and annual re-registration both require a valid federal PTIN as a prerequisite. If your PTIN lapses, you cannot re-register your NYTPRIN, which blocks you from New York state practice entirely. Full details at New York Tax Preparer Requirements.
PTIN Renewal and AFSP: Timing Both in the Same Window
The IRS Annual Filing Season Program (AFSP) Record of Completion requires three things: 18 hours of IRS-approved continuing education (including a 6-hour Annual Federal Tax Refresher course with a passing test), a renewed PTIN for the upcoming year, and signed consent to Circular 230 Subpart B obligations. You cannot receive the Record of Completion until your PTIN is renewed.
The PTIN renewal window (October through December) overlaps exactly with the AFSP CE completion deadline. Preparers who treat the two as a single workflow (complete CE and renew PTIN in the same October session) avoid the risk of completing CE hours and then letting the PTIN lapse before claiming the Record of Completion.
The AFSP Record of Completion carries practical weight beyond a credential badge: it lists you in the IRS public directory of tax professionals (searchable by clients at IRS.gov), it is required for the Connecticut DRS permit pathway, and it grants limited IRS representation rights for returns you signed. Full details on the AFSP and how it connects to your PTIN renewal are in the AFSP Annual Filing Season Program guide.
Complete your AFSP CE through Americas Tax
America's Tax Professionals offers IRS-approved CE courses through its partnership with Golden State Tax Training Institute (GSTTI). Complete the hours you need for AFSP in the same October window as your PTIN renewal. View available courses.
Frequently Asked Questions About PTIN Renewal
Do I get a new PTIN number each year?
No. Your PTIN number stays the same year after year. Renewal reactivates the same number for the new calendar year. You do not need to update the number on file with clients, employers, or tax software.
Can I renew my PTIN for free?
No. The 2026 PTIN renewal fee is $18.75, which is non-refundable. The fee breaks down as a $10.00 IRS user fee and an $8.75 third-party contractor fee. Payment is accepted by credit card, debit card, ATM card, or eCheck.
What if I do not plan to prepare returns next year?
You can let your PTIN expire without penalty if you do not prepare returns during that year. However, if you expect to return to practice within three years, place your PTIN in voluntary inactive status through your PTIN account dashboard. This avoids the three-year consecutive lapse threshold that triggers a full new registration application. Enrolled agents must maintain an active PTIN at all times regardless of whether they are actively preparing returns.
Can I renew on January 1 if I missed the December 31 deadline?
You can renew after December 31, but your PTIN is expired until you complete the process and receive confirmation. Do not sign or submit paid federal tax returns until your renewal is confirmed on screen. Preparing returns with an expired PTIN exposes you to IRC 6695(c) penalties up to $530 per return.
I prepared a return before renewing. What is my risk?
Preparing a federal tax return for compensation without a valid PTIN violates IRC Section 6109. Civil penalties under IRC Section 6695(c) can reach up to $530 per return prepared without a valid PTIN. Renew before you prepare or sign any returns for the new filing season.
My PTIN has been inactive for more than three years. What do I do?
If your PTIN has been expired or inactive for more than three consecutive calendar years, you must submit a new registration application rather than a standard renewal. Log in to the PTIN system at IRS.gov/taxpros and follow the new registration path. The IRS system checks your SSN history and will re-assign your original PTIN number if you previously held one.