To get a Preparer Tax Identification Number, you must be at least 18 years old, have a valid Social Security Number (with two narrow exceptions), and pass an IRS suitability review that looks at your criminal history and personal tax compliance. The core PTIN requirements apply to anyone paid to prepare, or substantially help prepare, a federal tax return or refund claim. The application costs $18.75 for the 2026 filing year and takes most people about 15 minutes online.
Who Is Required to Have One
Federal regulations require a PTIN for any person who receives compensation for preparing, or substantially helping to prepare, a federal tax return or refund claim.1eCFR. 26 CFR 1.6109-2 – Returns, Statements, and Other Documents That includes CPAs, attorneys, Enrolled Agents, and anyone else who charges for the work. It also covers supervised employees who do most of the return but never sign it. The trigger is payment: if money changes hands for tax preparation, a PTIN is required.
Who Does Not Need One
You do not need a PTIN to prepare your own return, or a joint return with your spouse. Volunteers who prepare returns without pay, including participants in the IRS Volunteer Income Tax Assistance program, are exempt.2Internal Revenue Service. Information for Exempt Organizations Tax Preparers Employees who prepare returns only for their own employer, rather than for outside clients, also fall outside the requirement. The rule kicks in when you prepare someone else’s return and receive payment for it.
Age, Identification, and Social Security Number
Applicants must be at least 18. In most cases you also need a valid Social Security Number. There are two narrow exceptions: foreign persons who are not eligible for an SSN, and U.S. citizens with a conscientious religious objection to obtaining one.3Internal Revenue Service. Frequently Asked Questions: Do I Need a PTIN? An Individual Taxpayer Identification Number (ITIN) is not a substitute unless the holder is a foreign person with a permanent non-U.S. address.
Tax Compliance and Criminal History
The IRS runs a suitability check on every applicant, and it is where a lot of otherwise qualified people run into trouble. The review covers two areas.
On the tax side, the IRS expects you to have filed all required personal and business federal returns for at least the most recent six years and to have no unpaid balance.4Internal Revenue Service. PTIN Application Checklist: What You Need to Get Started Two or more unfiled returns or an unresolved balance can escalate the case, including a referral to the Office of Professional Responsibility for credentialed preparers.5Internal Revenue Service. Return Preparer Suitability If you have unresolved issues, the application will ask you to explain them, and the IRS will weigh those explanations.
On the criminal side, a felony conviction within the past five years involving a financial crime, tax crime, or other breach of public trust can disqualify you.5Internal Revenue Service. Return Preparer Suitability That covers offenses like fraud, embezzlement, identity theft, money laundering, and forgery. The IRS also revokes PTINs held by anyone currently incarcerated.
Foreign Preparers Without an SSN
If you are not a U.S. citizen or resident alien and cannot get a Social Security Number, you can still apply by filing Form 8946.6Internal Revenue Service. Form 8946 – PTIN Supplemental Application for Foreign Persons Without a Social Security Number Before submitting it, you must first confirm with the Social Security Administration that an SSN cannot be issued to you.
The form requires two current, government-issued identification documents, at least one of which shows your photograph. Any of the following establish both foreign person status and identity: a passport, U.S. visa, national ID card, foreign military ID, or foreign voter registration card. A foreign driver’s license establishes foreign status only, so it must be paired with a second document that proves identity. Expired documents are automatically rejected, and you must submit originals or notarized copies.6Internal Revenue Service. Form 8946 – PTIN Supplemental Application for Foreign Persons Without a Social Security Number
What to Have Ready Before You Apply
Gathering these items before you log in saves time and cuts down on errors that can delay processing:4Internal Revenue Service. PTIN Application Checklist: What You Need to Get Started
- Legal name, date of birth, mailing address, and Social Security Number.
- Your most recent individual federal tax return, used to verify your identity against IRS records.
- If you have a firm: business name, mailing address, and Employer Identification Number.
- If you hold a credential (CPA, attorney, Enrolled Agent, or similar): certification type, number, issuing jurisdiction, and expiration date.
- A written explanation of any personal or business federal tax problems, if applicable.
Cost and How to Apply
The fastest route is the IRS online Tax Professional PTIN System at IRS.gov/PTIN. Most first-time applicants finish in about 15 minutes and receive their PTIN immediately after paying.7Internal Revenue Service. PTIN Requirements for Tax Return Preparers The 2026 fee is $18.75 and is nonrefundable. Payment options are credit card, debit card, and electronic check.
Paper filers can complete Form W-12 and mail it with the $18.75 payment to the IRS Tax Professional PTIN Processing Center in San Antonio, Texas.8Internal Revenue Service. Instructions for Form W-12 Paper processing takes about six weeks, which matters if you are applying close to filing season.
Annual Renewal
A PTIN expires at the end of every calendar year and must be renewed.8Internal Revenue Service. Instructions for Form W-12 Renewal follows the same steps as the initial application: log in, confirm your information, and pay $18.75.7Internal Revenue Service. PTIN Requirements for Tax Return Preparers If you apply for a new PTIN after October 1, you get to choose whether it is valid for the current calendar year or the next one.