Q:

What are the PTIN requirements for the IRS?

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Quick Answer

The PTIN requirements for the IRS state a PTIN must be obtained by tax return preparers and enrolled agents who are paid for assisting and preparing any U.S. federal tax return, according to the Internal Revenue Service. Some forms are excluded from this requirement, including the W-2, 1099 and 1098 forms.

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Full Answer

Certified public accountants and attorneys do not need to obtain a PTIN unless they prepare tax returns for a claim or a refund. Applicants must be at least 18 years old to apply for a PTIN, explains the IRS.

If an individual who is required to have a PTIN fails to obtain one, he could face injunction, penalties or other disciplinary actions by the IRS Office of Professional Responsibility.

To apply for a PTIN, applicants need their Social Security number, personal information such as date of birth, mailing address and name. If a business is applying, the name, mailing address and phone number of the business is needed, states the IRS. The applicant also needs to provide information regarding his previous year's individual tax return, explanations for any felony convictions and his professional certification information, if applicable. There is a user fee, and as of October 2014, that fee was $64.25.

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