General guidance question

 

Question: Do I need a PTIN?

Answer: Anyone who is paid to prepare or assist in preparing federal tax returns or claims for refund must have a PTIN. All enrolled agents must also have a PTIN. Attorneys and Certified Public Accountants do not need a PTIN unless they are compensated for preparing or assisting in preparing federal tax returns or claims for refund.

A PTIN cannot be shared among multiple individuals or one office. Each individual must obtain his or her own PTIN.  

For more information about PTIN requirements, see the PTIN FAQs.


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