IR-2023-197: IRS 2024 PTIN renewal period underway for tax professionals

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Issue Number:    IR-2023-197

Inside This Issue

IRS 2024 PTIN renewal period underway for tax professionals

WASHINGTON — The Internal Revenue Service today reminded the nearly 800,000 active tax return preparers that they can take the first step in their filing season readiness by renewing their Preparer Tax Identification Numbers (PTINs) now.

Anyone who prepares or helps prepare a federal tax return or a claim for refund for compensation must have a valid PTIN from the IRS. They also need to include the PTIN as their identifying number on any return or claim for refund filed with the IRS. PTINs expire on December 31 of the calendar year for which they are issued. All 2023 PTINs will expire on Dec. 31, 2023.

The fee to renew or obtain a PTIN for 2024 is $19.75. The fee is set at $11 per application or renewal (plus an $8.75 fee payable to the third-party contractor). The PTIN fee is non-refundable. Failure to have and to use a valid PTIN may result in penalties.

Paid tax return preparers with a PTIN expiring on Dec. 31, 2023, should use the online renewal process, which takes about 15 minutes to complete. A paper option, Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal, along with the instructions, are also available for PTIN applications and renewals. However, the paper form can take approximately six weeks to process.

To renew a PTIN online:

• Start at IRS.gov/taxpros.
• Select the “Renew or Register” button.
• Select “Log in” and enter the user ID and password to access the online PTIN system.
• Select the “Renew my PTIN” button from the main menu.

Once completed, users will receive confirmation of their PTIN renewal.

The online system not only allows PTIN renewal, but tax return preparers can:

• Check their continuing education.
• View a summary of the number of filed returns on which their PTIN has appeared in the current year.
• Receive communications through a secure mailbox from the IRS Return Preparer Office.
• Track their progress for participation in the IRS Annual Filing Season Program.

First-time PTIN applicants can also apply for a PTIN online.

To apply for an initial PTIN online:

• Start at IRS.gov/taxpros.
• Select the “Renew or Register” button.
• Select "Create an Account" and follow the prompts to complete the account setup process and obtain a temporary password.
• Log in and follow the remaining steps to access the online PTIN system.
• Select the “Register for a PTIN” button from the main menu.

Opportunity for non-credentialed tax return preparers

The Annual Filing Season Program is a voluntary IRS program geared toward tax return preparers who are not enrolled agents, attorneys or CPAs. It’s intended to encourage those non-credentialed tax return preparers to take continuing education courses to increase their knowledge and improve their filing season readiness.

Those who choose to participate must renew their PTIN, complete up to 18 hours of continuing education from IRS-approved CE providers by Dec. 31, 2023, and consent to adhere to specific obligations in Treasury Department Circular 230, Regulations Governing Practice before the Internal Revenue Service.

After completing the steps, the tax return preparer receives an Annual Filing Season Program Record of Completion from the IRS. Program participants are then included in a public directory of tax return preparers with credentials and select qualifications on the IRS website.

The searchable IRS directory helps taxpayers find tax return preparers in their area who have completed the program or hold professional credentials recognized by the IRS.

Enrolled agent credential

The enrolled agent credential is a certification 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 rights to practice before the IRS, allowing them to represent any client before the IRS on any tax matter.

As non-credentialed tax return preparers think about next steps in their professional career, the IRS encourages them to consider becoming an enrolled agent.

All enrolled agents, regardless of whether they prepare tax returns, must renew their PTIN annually to maintain their active status.

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