2017 PTIN Renewal Period Underway for Tax Professionals
IR-2016-142, Oct. 28, 2016
WASHINGTON –– The Internal Revenue Service today reminded the nation’s more than 725,000 federal tax return preparers that they must renew their Preparer Tax Identification Numbers (PTINs) for 2017. All current PTINs will expire Dec. 31, 2016.
Anyone who prepares or helps prepare any federal tax return, or claim for refund, for compensation must have a valid PTIN from the IRS. The PTIN must be used as the identifying number on returns prepared.
“We ask that you renew your PTIN as soon as possible to avoid a last-minute rush,” said Carol A. Campbell, Director, IRS Return Preparer Office. “It’s easy to let this slip as the holiday season approaches.”
For those who have a 2016 PTIN, the renewal process only takes a few moments online. The renewal fee is $50. If you cannot remember your user ID and password, there are online tools to assist you. Preparers can get started at www.irs.gov/ptin. If you are registering for the first time, the PTIN application fee is $50.00 and the process may also be completed online.
Paper Form W-12, IRS Paid Preparer Tax Identification Number Application and Renewal, is available for paper applications and renewals, and takes four to six weeks to process. Failure to have and use a valid PTIN may result in penalties. All enrolled agents, regardless of whether they prepare returns, must have a PTIN in order to maintain their status.
Annual Filing Season Program Participation Kicks Off
The voluntary IRS Annual Filing Season Program is intended to encourage non-credentialed tax return preparers to take continuing education (CE) courses to increase their knowledge and improve their filing season readiness. Participation generally requires 18 hours of CE, including a course in basic tax filing issues and updates, ethics, as well as other federal tax law courses. More information on the types and amounts of CE required for the program is available at www.irs.gov/Tax-Professionals/Annual-Filing-Season-Program.
Preparers desiring to receive an Annual Filing Season Program - Record of Completion for 2017, must (1) complete their continuing education requirements by Dec. 31, 2016; (2) have a valid 2017 PTIN; and (3) consent to adhere to specific practice requirements in Treasury Department Circular No. 230.
The IRS has a video to demonstrate how to sign the Circular 230 consent and print the Record of Completion.
Enrolled agent credential
The Annual Filing Season Program is a filing season qualification while an enrolled agent license provides professional status. The enrolled agent credential is an elite credential issued by the IRS to tax professionals who demonstrate special competence in federal tax planning, individual and business tax return preparation and representation matters. Enrolled agents have unlimited representation rights; allowing them to represent any client before the IRS on any tax matter. As non-credentialed return preparers consider the next steps in their professional career, the IRS encourages them to consider becoming an enrolled agent.
Enrolled agents and participants in the Annual Filing Season Program are included in the Directory of Federal Tax Return Preparers with Credentials and Select Qualifications created on IRS.gov to help taxpayers make wise decisions when choosing tax return preparers.
The directory also contains information on attorneys, certified public accountants (CPAs), enrolled retirement plan agents (ERPAs) and enrolled actuaries who are registered with the IRS.
IRS.gov has a page that explains the various tax return preparer credentials and qualifications, as well as a page with information regarding how to become an enrolled agent.
Dear Tax Professional,
We’re writing to remind you to renew your PTIN. Our records show that, as of 12/15/2011 you haven’t renewed your PTIN for 2012. Please remember your PTIN will expire on December 31, 2011 unless you renew it. If you no longer prepare returns for compensation, no action is required. Otherwise, you can renew online.
A note about our phone lines
While many people have renewed successfully, we know that some individuals may have tried to renew and experienced problems. We've also heard from people who have had trouble reaching us by phone.
We apologize if this has happened to you and we want you to know we are taking steps to minimize delays and technical difficulties. We're adding more phone lines and more staff to handle those phone lines. If you had a problem and couldn’t reach us, we encourage you to try again.
Also - many of the calls we're getting concern difficulties logging in. If you do not remember your login credentials or no longer have access to the email account you established the account under, see the PTIN troubleshooting tips for instructions on resetting your user ID or password or email address.
A few preparers applied for PTINs using a paper Form W-12 last year. We encourage you to link your PTIN to an online account and renew online. We sent you an activation code and instructions on how to link to your account several weeks ago. If you did not get this letter or need another activation code, please contact the IRS Tax Professional PTIN Information Line.
If you prefer to renew your PTIN on paper, you must mail a paper Form W-12, IRS Paid Preparer Tax Identification Number Application and Renewal. If you have already mailed a paper application, these are generally processed in 4 to 6 weeks.