Updated IRS Requirements for Tax Return Preparers
The U.S. District Court for the District of Columbia struck down some of the IRS requirements for paid tax return preparers, including the RTRP exam and continuing education. According to the IRS website, "It is considering how best to address the court's order and will take further action shortly." We will post updates to this page as additional information becomes available.
Updated requirements
- Registration and PTIN. All paid tax return preparers must obtain or renew their preparer tax identification number (PTIN) annually. The PTIN renewal period begins in mid-October, and all PTINs expire on Dec. 31. The annual PTIN renewal fee is $63. Renew your PTIN using the IRS' online registration system or by mailing W-12, IRS Paid Preparer Tax Identification Number Application. Receipt of a PTIN is immediate after successful online registration, while response time for mailed Forms W-12 is 4-6 weeks. For technical support related to the online registration system, call the IRS at 1-877-613-PTIN (7846).
- E-filing. Preparers must e-file if filing more than 10 individual federal returns per calendar year. The IRS also requires preparers to have an EFIN (Electronic Filing Identification Number). Learn more about becoming an authorized e-file provider and the EFIN application process.
What action should you take now?
- Obtain or renew your PTIN before Dec. 31, 2012. Obtain or renew your PTIN. The PTIN renewal period begins in mid-October, and all PTINs expire on Dec. 31. Learn more about PTIN renewal at www.irs.gov/taxpros.
- Apply for an EFIN if you don't have one already using the IRS' e-Services – Online Tools for Tax Professionals. Learn more about becoming an authorized e-file provider.
- Learn more about the requirements on the following IRS pages:
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