The PTIN rule also covers anyone who helps prepare a federal return for pay. They need the PTIN before the work starts. Every enrolled agent must hold one as well. Someone who only types or copies a return does not count as a preparer.
Since 2011, every return prepared for pay must show the signing preparer’s PTIN. The signer is the person with primary responsibility for the return’s overall accuracy. If they work for a firm, the firm’s EIN goes on the return too.
A PTIN lasts one calendar year, so preparers renew it every year. For 2026, applying or renewing costs $18.75, and the fee is not refundable. Online, most people get one in about 15 minutes, and a paper Form W-12 takes about 6 weeks.
A PTIN is an ID number, not a credential. No exam is needed to get one. A preparer with only a PTIN cannot represent you before the IRS on a return prepared after 2015. Representing you takes more, such as a CPA license or enrolled agent status.
Sources
- IRS, PTIN requirements for tax return preparers
- 26 C.F.R. § 1.6109-2, Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements
- 26 C.F.R. § 301.7701-15, Tax return preparer
- IRS, Annual Filing Season Program
Reviewed and updated September 2026. General information, not advice for your situation.