PTIN requirements for tax return preparers

Preparer tax identification number (PTIN) applications and renewals for 2025 are now being processed.

Anyone who prepares or assists in preparing federal tax returns for compensation must have a valid 2025 PTIN before preparing returns. All enrolled agents must also have a valid PTIN.

Are you a non-credentialed return preparer looking to set yourself APART? Do you want to be included in the Public directory of return preparers or desire limited representation rights for your clients? If so, you should participate in the Annual Filing Season Program which recognizes the efforts of non-credentialed return preparers who aspire to a higher level of professionalism.

Renew your PTIN in 3 easy steps:

1. Access your account

• If you already have an online PTIN account, login now.

2. Renew your PTIN

• Complete the online renewal application. You must verify your personal information and answer a few questions. View a checklist of what you need before you get started.

3. Pay your fee

• Pay the $19.75 renewal fee via credit/debit/ATM card or eCheck. Upon completion of your application and payment, you’ll receive confirmation that your PTIN has been renewed.

Don't have a PTIN and need to obtain one?

Most first-time PTIN applicants can obtain a PTIN online in about 15 minutes. The fee is $19.75 and is non-refundable. View this checklist to get started.

Prefer to apply or renew by paper?

It only takes about 15 minutes to apply for or renew your PTIN online. But if you prefer to use the paper option, Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application PDF, it will take 6 weeks to process. For more information on completing Form W-12, view instructions PDF. Send completed Form W-12 and payment of $19.75 to:

IRS Tax Pro PTIN Processing Center
PO Box 380638
San Antonio, TX 78268