How to Get Your IRS PTIN and Start Preparing Taxes Professionally

Every individual who is compensated for preparing or substantially assisting in the preparation of a federal tax return must obtain a Preparer Tax Identification Number (PTIN) from the IRS before preparing a single return. This requirement applies to all paid preparers regardless of credential level, business structure, or volume of returns prepared. Understanding what a PTIN is, how to obtain one, and how it fits into the broader credentialing landscape is the first professional step in building a tax preparation practice.

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What Is an IRS PTIN?

A Preparer Tax Identification Number (PTIN) is a nine-digit identification number issued by the Internal Revenue Service to individuals who prepare federal tax returns for compensation. The PTIN replaced the Social Security number as the identifying number on prepared returns — a change implemented to protect preparers from identity theft.

The legal requirement is codified at 26 U.S.C. § 6109(a)(4) and implementing regulations at 26 C.F.R. § 1.6109-2. A valid PTIN must appear on every federal tax return prepared for compensation.

Who needs a PTIN:

• Every individual who is compensated for preparing all or substantially all of a federal tax return or claim for refund
• Enrolled Agents, CPAs, and attorneys who prepare returns for compensation must each have their own PTIN
• Non-credentialed preparers working at tax preparation firms must each have their own individual PTIN
• Supervisors who review and sign returns prepared by others need their own PTIN

Who does not need a PTIN:

• Individuals who prepare returns for themselves
• Individuals who prepare returns for family members without compensation
• Volunteer tax preparers working through IRS-sponsored programs (VITA, TCE) who are not compensated

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PTIN Registration: Step-by-Step

PTIN registration is completed through the IRS Tax Professional PTIN System at IRS.gov/PTIN. The process is straightforward and typically takes 15–30 minutes.

Step 1: Create an IRS account Navigate to the PTIN online system and select "Create Account." You will establish login credentials (username and password) and complete identity verification.

Step 2: Complete the PTIN application The application requires:

• Your Social Security number
• Personal information (name, address, date of birth)
• Business information (business name, business address, phone number) if applicable
• Information about any prior felony convictions
• Information about your professional credentials (Enrolled Agent number, CPA license, etc.) if applicable
• Information about tax compliance — your own federal tax obligations must be current

Step 3: Pay the annual fee The current PTIN fee is $19.75 per registration year. Payment is made via credit or debit card or electronic check.

Step 4: Receive your PTIN Your PTIN is issued immediately upon successful application completion. It begins with the letter "P" followed by eight digits (e.g., P01234567). Record it carefully — this number goes on every federal return you prepare.

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Annual PTIN Renewal

PTINs are not permanent. They must be renewed annually for each calendar year. Renewal opens in mid-October each year for the upcoming filing season and must be completed before the prior year's PTIN expires — typically by December 31.

The annual renewal fee is the same as the initial registration fee: $19.75.

Renewal is completed through the same IRS PTIN System. If your address, credentials, or other information has changed, update it at the time of renewal. Preparing returns with an expired PTIN is a violation of IRS regulations.

If your PTIN has expired and you need to reinstate it, the process mirrors initial registration.

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PTIN vs. EFIN: A Critical Distinction

Many practitioners entering the field conflate the PTIN and EFIN. They are separate registrations with separate purposes, separate timelines, and separate applications.

If you intend to operate your own tax practice and electronically file returns — which is standard practice — you need both a PTIN and an EFIN. Apply for the EFIN the same week you apply for your PTIN. The EFIN suitability check takes approximately 45 days, and beginning client work before your EFIN is approved forces paper-filing workarounds that are operationally burdensome and reflect poorly on professional credibility.

Additional identifier — CAF number: A Centralized Authorization File (CAF) number is used by the IRS to track third-party authorizations for practitioner access to client tax information. The CAF number is assigned when you submit your first valid Form 2848 (Power of Attorney) or Form 8821 (Tax Information Authorization) to the IRS. It is not something you apply for separately — it is assigned automatically. The CAF number is distinct from both the PTIN and the EFIN.

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The Annual Filing Season Program (AFSP)

The AFSP is a voluntary IRS continuing education program designed to encourage non-credentialed tax preparers to complete formal continuing education. Completing the AFSP each year demonstrates ongoing professional development and confers limited IRS representation rights.

Requirements for AFSP Record of Completion:

• Hold a valid, current PTIN
• Complete 18 hours of continuing education annually from IRS-approved CE providers:
  • 6 hours of federal tax law updates
  • 10 hours of federal tax law topics
  • 2 hours of ethics
• Consent to adherence to Circular 230 practice standards

What AFSP completers receive:

• An IRS Record of Completion for that calendar year
• Listing in the IRS public directory of tax preparers — searchable by consumers
• Limited representation rights: AFSP completers may represent clients before the IRS during examination, collection, and appeals proceedings — but only for returns they personally prepared during the year the completion was obtained

What the AFSP does not confer:

• Enrolled Agent status (full, unlimited IRS representation rights)
• Authorization to prepare returns in states with independent preparer licensing requirements
• Any credential recognized outside the IRS

The AFSP is not a substitute for the Enrolled Agent designation. Enrolled Agents pass the IRS Special Enrollment Examination (three-part SEE), have unlimited representation rights before the IRS on any matter, and are recognized as the highest credential issued directly by the IRS for non-attorney practitioners.

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How SecureServe Academy™ Prepares You for Professional Tax Practice

Obtaining a PTIN is the starting point — not the complete picture of professional practice. The credentialing landscape, state licensing requirements, the EFIN application timeline, Circular 230 obligations, and the operational infrastructure for a compliant practice all require structured preparation.

SecureServe Academy™ offers two programs directly relevant to tax practice development:

Tax Professional Certification Program™: A comprehensive program covering federal income tax preparation, IRS compliance standards (including PTIN/EFIN requirements, Circular 230, and the Annual Filing Season Program), professional practice requirements, and the operational systems for building a compliant tax practice. Designed for new practitioners and career-changers entering the field.

IRS Annual Filing Season Program™: A structured 18-credit-hour continuing education program meeting AFSP requirements. Covers the federal tax law update requirements and ethics hours needed for AFSP Record of Completion. Appropriate for practitioners who already hold a PTIN and want to complete AFSP CE efficiently with a structured curriculum.

Both programs are part of SecureServe Academy's Tax Professional career path, which covers the full progression from IRS registration through practice development.

For questions about which program fits your current professional stage, visit our FAQ page.

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State Licensing Requirements

In most states, a valid PTIN is the only federal requirement to prepare and file federal tax returns for compensation. However, several states impose independent licensing or registration requirements that operate separately from and in addition to the federal PTIN:

• California: The California Tax Education Council (CTEC) requires registration, a $5,000 surety bond, 60 hours of qualifying education for initial registration, and 20 hours of continuing education annually. Non-CTEC-registered preparers who are not CPAs, attorneys, or Enrolled Agents are operating illegally in California.
• Oregon: The Oregon Board of Tax Practitioners licenses tax preparers and tax consultants separately, each with distinct education and examination requirements.
• Maryland: Paid preparers must register with the Maryland Comptroller annually.
• New York: Annual registration with the New York State Department of Taxation and Finance and completion of required continuing education hours.

If you are in any other state, confirm the current requirements with your state's revenue or licensing authority before beginning client work.

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Getting Started

The PTIN registration is the first concrete step toward professional tax practice. It is also the step that signals your commitment to compliant, professional preparation work — the IRS PTIN system links directly to your professional identity on every return you sign.

The registration takes 15 minutes. The preparation for professional practice takes longer — and it is worth doing carefully. Begin your PTIN registration at IRS.gov/PTIN, apply for your EFIN the same day, and explore the Tax Professional Certification Program™ at SecureServe Academy™ for the complete professional preparation framework.