Required for preparing federal returns for pay

Get Your PTIN Before Preparing Returns for Pay

No one can legally be paid to prepare a federal tax return without a valid Preparer Tax Identification Number. You may begin training before receiving one, but it must be active before you prepare or substantially assist with federal returns for compensation.

Start at the IRS PTIN site

What a PTIN is

A Preparer Tax Identification Number is the nine-digit ID the IRS issues to paid tax return preparers. It goes in the paid preparer section of every return you prepare, in place of your Social Security number.

Why it is required

Federal law requires a PTIN for anyone who prepares or substantially helps prepare a federal return for compensation. Preparing paid returns without one exposes you to IRS penalties. It also allows you to use the PTIN, rather than your Social Security number, in the paid-preparer section of a return.

Step-by-step instructions

Step 01

Create your IRS Tax Professional account

Go to the IRS PTIN system and choose 'Create Account'. The IRS verifies your identity through ID.me, so have a government photo ID and your phone available.

Step 02

Complete the PTIN application (Form W-12 online)

You will provide your Social Security number, date of birth, mailing address, business address if you have one, and your prior-year individual tax return information for verification.

Step 03

Answer the suitability questions honestly

Answer every suitability question accurately. If the IRS requests follow-up information, respond through the official PTIN system or the contact method in the notice.

Step 04

Pay the IRS fee, if one applies

Any PTIN fee is set by the IRS and paid directly to the IRS at the end of the application. Check the current amount on the official IRS PTIN page before you apply.

Step 05

Receive your PTIN

Many online applications are processed quickly, but timing varies. Save the confirmation. Paper Form W-12 generally takes longer, so use the IRS timing guidance when choosing how to apply.

Step 06

Renew every year

PTINs expire December 31 each year. Renewal opens in mid-October and takes a few minutes. A lapsed PTIN means you cannot legally prepare returns for pay in the new season.

Government fee

Set by the IRS

Check the current amount on the official IRS PTIN page; any fee is paid directly to the IRS when you apply or renew. FastTrack Tax Academy does not collect this fee and cannot apply on your behalf — the application must be completed by you, under your own identity verification.

IRS PTIN sign-in / apply

Registration checklist

  • Government-issued photo ID ready for identity verification
  • Social Security number and date of birth
  • Personal mailing address and business address (if any)
  • Your own prior-year individual tax return filed and available
  • Any federal tax balances resolved or on a payment plan
  • Explanation ready for any felony conviction in the last 10 years
  • A payment method for any current IRS fee (see the IRS PTIN page)
  • Email address you check regularly
  • PTIN confirmation saved as a PDF after approval

Your timeline

Before preparing a paid return

Apply for or renew your PTIN and confirm that it is active for the calendar year in which you will prepare returns for compensation.

After approval

Save the PTIN confirmation securely and enter the PTIN in the paid-preparer section of returns you prepare for compensation.

If operating your own e-file firm

Review the separate IRS EFIN application process. Students do not need an independent EFIN merely to begin training, and team members may work under an approved firm's process.

Each renewal season

Check the current fee and renewal window directly with the IRS because both can change.

PTIN requirements, fees, and deadlines are set by the IRS and can change. Always confirm current details on irs.gov before applying.