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2010 tax forms irs 5. 2010 tax forms irs   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2010 tax forms irs Free help with your tax return. 2010 tax forms irs   You can get free help preparing your return nationwide from IRS-certified volunteers. 2010 tax forms irs The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2010 tax forms irs The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2010 tax forms irs Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2010 tax forms irs In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2010 tax forms irs To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2010 tax forms irs gov, download the IRS2Go app, or call 1-800-906-9887. 2010 tax forms irs   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2010 tax forms irs To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2010 tax forms irs aarp. 2010 tax forms irs org/money/taxaide or call 1-888-227-7669. 2010 tax forms irs For more information on these programs, go to IRS. 2010 tax forms irs gov and enter “VITA” in the search box. 2010 tax forms irs Internet. 2010 tax forms irs    IRS. 2010 tax forms irs gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2010 tax forms irs Download the free IRS2Go app from the iTunes app store or from Google Play. 2010 tax forms irs Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2010 tax forms irs Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2010 tax forms irs gov or download the IRS2Go app and select the Refund Status option. 2010 tax forms irs The IRS issues more than 9 out of 10 refunds in less than 21 days. 2010 tax forms irs Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2010 tax forms irs You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 tax forms irs The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2010 tax forms irs Use the Interactive Tax Assistant (ITA) to research your tax questions. 2010 tax forms irs No need to wait on the phone or stand in line. 2010 tax forms irs The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2010 tax forms irs When you reach the response screen, you can print the entire interview and the final response for your records. 2010 tax forms irs New subject areas are added on a regular basis. 2010 tax forms irs  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2010 tax forms irs gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2010 tax forms irs You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2010 tax forms irs The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2010 tax forms irs When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2010 tax forms irs Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2010 tax forms irs You can also ask the IRS to mail a return or an account transcript to you. 2010 tax forms irs Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2010 tax forms irs gov or by calling 1-800-908-9946. 2010 tax forms irs Tax return and tax account transcripts are generally available for the current year and the past three years. 2010 tax forms irs Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2010 tax forms irs Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2010 tax forms irs If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2010 tax forms irs Check the status of your amended return using Where's My Amended Return? Go to IRS. 2010 tax forms irs gov and enter Where's My Amended Return? in the search box. 2010 tax forms irs You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2010 tax forms irs It can take up to 3 weeks from the date you mailed it to show up in our system. 2010 tax forms irs Make a payment using one of several safe and convenient electronic payment options available on IRS. 2010 tax forms irs gov. 2010 tax forms irs Select the Payment tab on the front page of IRS. 2010 tax forms irs gov for more information. 2010 tax forms irs Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2010 tax forms irs Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2010 tax forms irs gov. 2010 tax forms irs Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2010 tax forms irs Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2010 tax forms irs gov. 2010 tax forms irs Request an Electronic Filing PIN by going to IRS. 2010 tax forms irs gov and entering Electronic Filing PIN in the search box. 2010 tax forms irs Download forms, instructions and publications, including accessible versions for people with disabilities. 2010 tax forms irs Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2010 tax forms irs gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2010 tax forms irs An employee can answer questions about your tax account or help you set up a payment plan. 2010 tax forms irs Before you visit, check the Office Locator on IRS. 2010 tax forms irs gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2010 tax forms irs If you have a special need, such as a disability, you can request an appointment. 2010 tax forms irs Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2010 tax forms irs Apply for an Employer Identification Number (EIN). 2010 tax forms irs Go to IRS. 2010 tax forms irs gov and enter Apply for an EIN in the search box. 2010 tax forms irs Read the Internal Revenue Code, regulations, or other official guidance. 2010 tax forms irs Read Internal Revenue Bulletins. 2010 tax forms irs Sign up to receive local and national tax news and more by email. 2010 tax forms irs Just click on “subscriptions” above the search box on IRS. 2010 tax forms irs gov and choose from a variety of options. 2010 tax forms irs    Phone. 2010 tax forms irs You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2010 tax forms irs Download the free IRS2Go app from the iTunes app store or from Google Play. 2010 tax forms irs Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2010 tax forms irs gov, or download the IRS2Go app. 2010 tax forms irs Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2010 tax forms irs The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2010 tax forms irs Most VITA and TCE sites offer free electronic filing. 2010 tax forms irs Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2010 tax forms irs Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2010 tax forms irs Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2010 tax forms irs If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2010 tax forms irs The IRS issues more than 9 out of 10 refunds in less than 21 days. 2010 tax forms irs Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 tax forms irs Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2010 tax forms irs The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2010 tax forms irs Note, the above information is for our automated hotline. 2010 tax forms irs Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2010 tax forms irs Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2010 tax forms irs You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2010 tax forms irs It can take up to 3 weeks from the date you mailed it to show up in our system. 2010 tax forms irs Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2010 tax forms irs You should receive your order within 10 business days. 2010 tax forms irs Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2010 tax forms irs If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2010 tax forms irs Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2010 tax forms irs The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2010 tax forms irs These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2010 tax forms irs    Walk-in. 2010 tax forms irs You can find a selection of forms, publications and services — in-person. 2010 tax forms irs Products. 2010 tax forms irs You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2010 tax forms irs Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2010 tax forms irs Services. 2010 tax forms irs You can walk in to your local TAC for face-to-face tax help. 2010 tax forms irs An employee can answer questions about your tax account or help you set up a payment plan. 2010 tax forms irs Before visiting, use the Office Locator tool on IRS. 2010 tax forms irs gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2010 tax forms irs    Mail. 2010 tax forms irs You can send your order for forms, instructions, and publications to the address below. 2010 tax forms irs You should receive a response within 10 business days after your request is received. 2010 tax forms irs Internal Revenue Service 1201 N. 2010 tax forms irs Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2010 tax forms irs The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2010 tax forms irs Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2010 tax forms irs   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2010 tax forms irs We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2010 tax forms irs You face (or your business is facing) an immediate threat of adverse action. 2010 tax forms irs You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2010 tax forms irs   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2010 tax forms irs Here's why we can help: TAS is an independent organization within the IRS. 2010 tax forms irs Our advocates know how to work with the IRS. 2010 tax forms irs Our services are free and tailored to meet your needs. 2010 tax forms irs We have offices in every state, the District of Columbia, and Puerto Rico. 2010 tax forms irs   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2010 tax forms irs   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2010 tax forms irs If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2010 tax forms irs Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2010 tax forms irs Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2010 tax forms irs Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2010 tax forms irs Prev  Up  Next   Home   More Online Publications
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Frequently Asked Questions: Do I Need a PTIN?

a. General Guidance

b. PTIN Scenarios

c. Supervised, Non-Signing, and Non-1040 Preparers

d. SSN Requirements for Obtaining a PTIN


a. General Guidance


1. Who needs a Preparer Tax Identification Number (PTIN)? (revised 2/22/12)

A PTIN must be obtained by all enrolled agents, as well as all tax return preparers who are compensated for preparing, or assisting in the preparation of, all or substantially all of any U.S. federal tax return, claim for refund, or other tax form submitted to the IRS except the following:

Form SS-4, Application for Employer Identification Number;
Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding;
Form SS-16, Certificate of Election of Coverage under FICA;
Form W-2 series of returns;
Form W-7, Application for IRS Individual Taxpayer Identification Number;
Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding;
Form 870, Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment;
Form 872, Consent to Extend the Time to Assess Tax;
Form 906, Closing Agreement On Final Determination Covering Specific Matters;
Form 1098 series;
Form 1099 series;
Form 2848, Power of Attorney and Declaration of Representative;
Form 3115, Application for Change in Accounting Method;
Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits;
Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners;
Form 4419, Application for Filing Information Returns Electronically;
Form 5300, Application for Determination for Employee Benefit Plan;
Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans;
Form 5310, Application for Determination for Terminating Plan;
Form 5500 series;
Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips;
Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests;
Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests;
Form 8508, Request for Waiver From Filing Information Returns Electronically;
Form 8717, User Fee for Employee Plan Determination, Opinion, and Advisory Letter Request;
Form 8809, Application for Extension of Time to File Information Return;
Form 8821, Tax Information Authorization;
Form 8942, Application for Certification of Qualified Investments Eligible for Credits and Grants Under the Qualifying Therapeutic Discovery Project Program

Refer to the scenarios for additional guidance.

2. Are individuals who are active attorneys and certified public accountants required to obtain a PTIN if they do not prepare all or substantially all of any tax return? (revised 2/22/12)

Attorneys and certified public accountants do not need to obtain a PTIN unless they prepare for compensation all or substantially all of a federal tax return or claim for refund.

3. Are enrolled retirement plan agents required to obtain a PTIN? (posted 11/4/11)

Enrolled Retirement Plan Agents are only required to obtain a PTIN if they prepare or assist in the preparation of all or substantially all of any tax return or claim for refund that is not on the list of forms exempt from the PTIN requirement. ERPAs that prepare only Form 5300 or 5500 series returns are not required to obtain a PTIN. See Notice 2011-91 for more information.

4. Can multiple individuals or one office share one PTIN? (revised 6/9/11)

No, every individual who, for compensation, prepares or assists in the preparation of a tax return or claim for refund must have his or her own PTIN and each tax return preparer may only obtain one PTIN.

5. If I don't have a PTIN, can I still prepare tax returns for compensation? (revised 10/10/13)

No. You must have a PTIN to prepare tax returns for compensation. 

6. Is there an age requirement for obtaining a PTIN? (posted 9/30/10)

Yes, applicants must be at least 18 years of age.

7. What penalties can be imposed against tax return preparers who don't have a current PTIN? (revised 2/22/12)

Failure to have a current PTIN could result in the imposition of Internal Revenue Code section 6695 penalties, injunction, and/or disciplinary action by the IRS Office of Professional Responsibility.

8. What is the difference between a PTIN and an EFIN? Does a preparer need both? (revised 2/22/12)

A Preparer Tax Identification Number (PTIN) is a number issued by the IRS to paid tax return preparers. It is used as the tax return preparer’s identification number and, when applicable, must be placed in the Paid Preparer section of a tax return that the tax return preparer prepared for compensation. There is an initial fee of $64.25 and an annual renewal fee of $63.00.

An Electronic Filing Identification Number (EFIN) is a number issued by the IRS to individuals or firms that have been approved as authorized IRS e-file providers.  It is included with all electronic return data transmitted to the IRS.  There is no fee for an EFIN.

Preparer Tax Identification Numbers are issued to individuals.  Electronic Filing Identification Numbers are issued to individuals or firms.  Most preparers need both.

9. If an employee of a business prepares the business’ tax returns as part of their job responsibilities, do they need to obtain a PTIN? (revised 9/28/10)

No. An employee who prepares his employer’s federal tax returns is not required to sign as a paid preparer. Accordingly, unless the employee prepares other federal tax returns for compensation, he or she is not required to register and obtain a PTIN.

10. Are e-file transmitters or intermediate service providers that do not prepare returns subject to the PTIN requirements? (revised 9/28/10)

No. E-file providers that assist in the formatting and transmission of tax returns electronically, but do not prepare all or substantially all of a federal tax return or claim for refund for compensation, are not required to obtain a PTIN.

11. Will the IRS share my PTIN application information with other people? (revised 4/19/12)

The law allows vendors and others to obtain the PTIN holder listing. PTIN holders are not allowed to opt out of the disclosure of their contact information because Freedom of Information Act (FOIA) laws make the information public. If you receive unwanted email solicitations due to this required disclosure, the Federal Trade Commission, Bureau of Consumer Protection can best advise you whether an email violates the CAN-SPAM Act of 2003 and how to report violations.

You should also review the PTIN application Privacy Policy.

In order to maintain privacy PTIN holders may want to review and/or update contact information


b. PTIN Scenarios


1. I am a tax return preparer, and I have a PTIN.  My firm employs a bookkeeper.  She gathers client receipts and invoices, and organizes and records all information for me.  Although I use the information that our bookkeeper has compiled, I prepare my clients’ tax returns and make all substantive determinations that go into computing the tax liability.  Does my bookkeeper need to have a PTIN? (posted 9/28/10)

No, she is not a tax return preparer, and is not required to have a PTIN.

2. I am a tax return preparer, and I have a PTIN.  Every tax filing season I hire two paid interns from the accounting program at a local college to help me during the busy season.  The interns perform data entry from the tax organizer that my clients fill out, and assemble the documentation that the clients have submitted.  Where clients have submitted incomplete information, or more information is needed, the interns may call clients to gather information missing from the tax organizer, but they are not allowed to provide advice or answer tax law questions.  I prepare and sign all my clients’ returns.  Do my interns need to have a PTIN?  (posted 9/28/10)

No, the interns are not tax return preparers, and are not required to have a PTIN.

3. Same facts as above, but in order to help my interns get exposure to the tax system, I allow them to work with clients who have very simple tax situations, and prepare the Form 1040-EZ.  I review the forms carefully, and sign them.  Are my interns required to have PTINs? (posted 9/28/10)

Yes, the interns are tax return preparers and are required to have a PTIN, whether or not they sign the returns.

4. I am a tax return preparer, and I have a PTIN.  I have an administrative assistant in the office who also performs data entry during tax filing season.  At times, clients call and provide him with information, which he records in the system.  Using the data he has entered, I meet with my clients and provide advice as needed.   I then prepare and sign their returns.  Is my administrative assistant required to have a PTIN? posted 9/28/10)

No, the administrative assistant is not a tax return preparer, and is not required to have a PTIN.

5. I am a retired tax professional, and I volunteer during the tax filing season.  I volunteer at a VITA site, where I prepare individual tax returns for lower-income individuals for no compensation.  Do I need to have a PTIN? (revised 10/10/13)

No, you are not required to have a PTIN.

6. I run a small tax return preparation business that is heavily software-based.  I employ four associates who sit with taxpayers and walk through a step-by-step software program that uses an “interview” process that results in a draft tax return.  I check and sign the returns, and I have a PTIN.  Do my four associates need to have a PTIN? (posted 9/28/10)

You will need to perform additional analysis to determine whether your four associates must have a PTIN.  The answer depends on the specific circumstances of your firm.  In general, if individuals prepare, or assist in preparing, all or substantially all of a tax return, including making determinations that affect tax liability, they must have a PTIN.

7. I am a reporting agent who prepares Forms 94X series returns for my clients for compensation.  I do not exercise any discretion or independent judgment on my client's underlying tax positions and I do not render tax advice to any of my clients.  Do I need a PTIN?  (revised 1/3/11)

No.  The PTIN regulations incorporate the carve-out from the definition of tax return preparer in Treasury Regulation section 301.7701–15(f) for individuals who provide only typing, reproduction, or other mechanical assistance in the preparation of a return or claim for refund.  Example one under Treasury Regulation section 301.7701-15(f)(6) provides that reporting agents who do not exercise any discretion or independent judgment on the client's underlying tax positions and who do not render tax advice to any clients are carved-out under this exception and, therefore, are not tax return preparers.

8. I am a reporting agent who prepares Forms 94X series returns for my clients for compensation.  On occasion, my clients ask me for assistance with issues such as determining whether their workers are employees or independent contractors for federal tax purposes.  Do I need a PTIN? (revised 1/3/11)

Yes.  The PTIN regulations require all tax return preparers who are compensated for preparing, or assisting in the preparation of, all or substantially all of a tax return or claim for refund of tax to register and obtain a PTIN.  The carve-out from the definition of tax return preparer for individuals who provide only typing, reproduction, or other mechanical assistance in the preparation of a return or claim for refund does not apply to reporting agents who render tax advice to any client (example two under Treasury Regulation section 301.7701-15(f)(6)).

9. I am a retirement plan administrator who prepares Forms 5500 and the accompanying schedules for my clients. I also prepare Forms 8955-SSA and Form 5558 for my clients. While the Form 5500 series returns are included in the list of forms exempted from the PTIN requirements in Notice 2011-6, the Forms 8955-SSA and Forms 5558 are not included in that list. Am I required to obtain a PTIN? (posted 3/4/11)

No. The Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Participants, and Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, are, for purposes of Notice 2011-6, part of the "Form 5500 series" of tax returns inasmuch as these forms are prepared either in conjunction with the filing of a retirement plan's Form 5500 filing or to request an extension of time to file a Form 5500 series tax return.

10. Is an attorney or a certified public accountant required to obtain a PTIN if the attorney or certified public accountant only advises a client regarding an issue that is reflected on a claim for refund? (posted 3/4/11)

An attorney or certified public accountant is required to obtain a PTIN if the attorney or certified public accountant prepares, or assists in preparing, all or substantially all of a return or claim for refund. Under the authority of section 1.6109-2(h), however, an attorney or certified public accountant will not be required to obtain a PTIN if the attorney or certified public accountant only advises a client regarding an issue that is reflected on a claim for refund and neither the attorney or certified public accountant nor any person in the firm of the attorney or certified public accountant signs or is required to sign the claim for refund under Treasury Regulation sections 301.7701-15(b)(1) and 1.6695-1(b). The attorney or certified public accountant in question is still a nonsigning tax return preparer subject to penalty under section 6694 if the attorney or certified public accountant has prepared all or a substantial portion of the claim for refund within the meaning of Treasury Regulation section 301.7701-15(b)(3).

11. Our company prepares Forms 2290 for our clients.  It is the only federal tax form we prepare.  Are our employees subject to any of the new regulations? (revised 2/7/13)

Yes, any individual who receives compensation for preparing Forms 2290 is required to register with the IRS and obtain a PTIN.

12. If someone only prepares or assists with preparing Form 1023 for compensation, should they obtain a PTIN? (posted 3/7/12)
 
Generally yes.  More information about PTIN requirements for preparers of exempt organization forms is available here


c. Supervised, Non-Signing, and Non-1040 Preparers


1.  What is a supervised preparer?  Do supervised preparers need a PTIN? (revised 2/7/13)

A supervised preparer is a non-signing preparer who is employed by a law firm, CPA firm or other recognized firm (a firm that is at least 80 percent owned by attorneys, CPAs, or enrolled agents).  The returns they prepare are signed by a supervising attorney, CPA or enrolled agent at the firm. 

A supervised preparer does need a PTIN and must provide their supervisor’s PTIN on their PTIN application or renewal.

Additional guidance on supervised preparers is available in Notice 2011-6 (or view the Fact Sheet).

2. I own a tax preparation business and I review and sign all the returns my employees prepare.  Do they need PTINs?  (revised 2/7/13)

Yes.  Anyone you hire to prepare tax returns needs a PTIN regardless of whether you review and sign the returns.

3. What are the requirements for people who prepare returns other than the Form 1040 series? (revised 2/7/13)

Non-1040 preparers generally need a PTIN.  For exemptions to the PTIN requirement, see FAQ 1 at the top of this page under General Guidance

4. When multiple paid preparers are involved in preparation and/or review of a return, who is required to sign the return?  (posted 8/11/10)

Existing Treasury regulations under sections 1.6695-1(b) and 301.7701-15(b)(1) provide that a signing tax return preparer is the individual tax return preparer who has the primary responsibility for the overall accuracy of the preparation of a return.  The PTIN requirements, which require all preparers to register and obtain a PTIN, do not change the existing rules regarding who is the signing tax return preparer.

5. Are non-signing preparers disclosed on each return prepared even if another preparer reviews and signs it? (revised 2/7/13)

No, the names of non-signing preparers are not disclosed on the return.  Although there is no plan to expand the paid preparer section of the return to include non-signing preparers, they still are required to have a PTIN.

6. If I don't prepare any Form 1040 returns but prepare returns that flow-through to Forms 1040 such as Schedules K-1 for Forms 1065 or 1120S, how do I answer the question, &quotDo you prepare Form 1040 series tax returns?&quot (posted 10/12/11)
 
You should answer &quotno&quot.


d. SSN Requirements for Obtaining a PTIN


1. Is a social security number required to obtain a PTIN? (revised 4/13/11)

Individuals generally are required to provide their social security numbers when they obtain a PTIN.  However, U.S. citizens who have a conscientious objection to obtaining a social security number for religious reasons and foreign persons who are not eligible to obtain a social security number and have a permanent non-U.S. address may obtain a PTIN without a social security number.  These individuals are required to provide supplemental documentation to verify their identity and substantiate their eligibility for a PTIN under these specific exceptions.  See questions 2 and 3 below or Revenue Procedure 2010-41 for additional guidance.

Individuals who have an Individual Taxpayer Identification Number (ITIN) are not eligible for a PTIN unless they are foreign persons with a permanent non-U.S. address, and can provide documentation to support that status.

2. How do U.S. citizens without a social security number due to a conscientious objection for religious reasons obtain a PTIN? (updated 3/21/14)

U.S. citizens who have a conscientious objection to obtaining a social security number for religious reasons must complete Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application, either online or on paper, and a paper Form 8945, PTIN Supplemental Application For U.S. Citizens Without a Social Security Number Due To Conscientious Religious Objection.

Documentation to substantiate identity, U.S. citizenship, and status as a member of a recognized religious group must accompany the Form 8945.  Documentation requirements and mailing information are included in the Form 8945 instructions. Allow 4-6 weeks to process your PTIN application.

3. How do foreign preparers without a social security number obtain a PTIN? (updated 3/21/14)

A foreign preparer who does not have and is not eligible to obtain a social security number and is neither a citizen of the U.S. nor a resident alien of the U.S. as defined in section 7701(b)(1)(A) will need to complete the Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application, either online or on paper, and a paper Form 8946, PTIN Supplemental Application For Foreign Persons Without a Social Security Number. Only preparers that have a foreign (non-U.S.) address may file this form.

Individuals who have an Individual Taxpayer Identification Number (ITIN) are not eligible for a PTIN unless they are foreign persons with a permanent non-U.S. address.

Documentation to substantiate identity and eligibility must accompany the Form 8946. Documentation requirements and mailing information are included in the Form 8946 instructions.

Allow 4-6 weeks to process your PTIN application.  

4. I have a social security number, but have not filed an income tax return with the IRS. My individual income tax returns were filed with the Departamento de Hacienda (Puerto Rico). How do I obtain a PTIN? (updated 3/21/2014)

A Puerto Rican resident who has never filed a U.S. individual income tax return must submit a paper Form W-12 PTIN application. Ensure the address on Line 15 of the Form W-12 matches the information from your Hacienda tax return information. 

Include the following with your W-12 application:

  • Check or money order for $64.25 (make payable to IRS Tax Pro PTIN Fee)  
  • An original, certified, or notarized copy of your social security card along with one other government issued document that contains a current photo ID. Examples of acceptable supporting documents are listed below. All documents must be a current original, certified, or notarized and must verify your name. Refer to Form W-12 instructions for complete information regarding acceptable supporting documentation and application requirements.
    Examples of acceptable supporting documents:
    - Passport/Passport Card
    - Driver's License
    - U.S. State ID Card
    - Military ID Card
    - National ID card

Return to Return Preparer Program FAQs

Page Last Reviewed or Updated: 21-Mar-2014

The 2010 Tax Forms Irs

2010 tax forms irs Index A Active participation, Active participation. 2010 tax forms irs Activity Appropriate economic unit, Appropriate Economic Units Nonpassive, Activities That Are Not Passive Activities Trade or business, Passive Activities Amounts borrowed, Amounts borrowed. 2010 tax forms irs Amounts not at risk, Amounts Not At Risk, Other loss limiting arrangements. 2010 tax forms irs Appropriate economic unit, Appropriate Economic Units Assistance (see Tax help) At-risk activities Aggregation of, Aggregation of Activities Separation of, Separation of Activities At-risk amounts, At-Risk Amounts Government price support programs, Effect of government price support programs. 2010 tax forms irs Increasing amounts, Effect of increasing amounts at risk in subsequent years. 2010 tax forms irs Nonrecourse financing, Nonrecourse financing. 2010 tax forms irs At-risk limits, At-Risk Limits Closely held corporation, Closely held C corporation. 2010 tax forms irs Loss defined, Loss defined. 2010 tax forms irs Partners, Loss limits for partners and S corporation shareholders. 2010 tax forms irs S corporation shareholders, Loss limits for partners and S corporation shareholders. 2010 tax forms irs Who is affected, Who Is Affected? At-risk rules Activities covered by, Activities Covered by the At-Risk Rules Exceptions to, Exception for holding real property placed in service before 1987. 2010 tax forms irs Excluded business, Qualifying business. 2010 tax forms irs Qualified corporation, Qualified corporation. 2010 tax forms irs Qualifying business, Qualifying business. 2010 tax forms irs Recapture rule, Recapture Rule B Borrowed amounts, Amounts borrowed. 2010 tax forms irs C Closely held corporation, Closely held C corporation. 2010 tax forms irs Commercial revitalization deduction, Commercial revitalization deduction (CRD). 2010 tax forms irs Corporations Closely held, Corporations. 2010 tax forms irs , Corporations. 2010 tax forms irs Controlled group of, Controlled group of corporations. 2010 tax forms irs Personal service, Corporations. 2010 tax forms irs , Corporations. 2010 tax forms irs Qualified, Qualified corporation. 2010 tax forms irs CRD, Commercial revitalization deduction (CRD). 2010 tax forms irs D Deductions, passive activity, Passive Activity Deductions Disabled farmer, Retired or disabled farmer and surviving spouse of a farmer. 2010 tax forms irs Disclosure requirement, Appropriate Economic Units Dispositions Death, Dispositions by death. 2010 tax forms irs Gift, Dispositions by gift. 2010 tax forms irs Installment sale, Installment sale of an entire interest. 2010 tax forms irs Partial, Partial dispositions. 2010 tax forms irs E Excluded business, definition of, Qualifying business. 2010 tax forms irs F Farm loss, Excess Farm Loss Farmer, Retired or disabled farmer and surviving spouse of a farmer. 2010 tax forms irs Form 6198, Form 6198. 2010 tax forms irs 8582, Step Three—Completing Form 8582 8810, Who Must Use These Rules? Former passive activity, Treatment of former passive activities. 2010 tax forms irs Free tax services, Free help with your tax return. 2010 tax forms irs G Grouping passive activities, Grouping Your Activities H Help (see Tax help) I Income, passive activity, Passive Activity Income L Limited entrepreneur, Limited entrepreneur. 2010 tax forms irs Limited partners, Limited partners. 2010 tax forms irs M Material participation, Material Participation, Corporations. 2010 tax forms irs Modified adjusted gross income, Phaseout rule. 2010 tax forms irs N Nonrecourse loan, Nonrecourse financing. 2010 tax forms irs P Participation, Participation. 2010 tax forms irs Active, Active participation. 2010 tax forms irs Material, Material Participation Passive activity, Passive Activity Limits Comprehensive example, How To Report Your Passive Activity Loss Disposition, Dispositions Former, Treatment of former passive activities. 2010 tax forms irs Grouping, Grouping Your Activities Limits, Passive Activity Limits Material participation, Material Participation Rental, Rental Activities Rules, Passive Activities, Grouping Your Activities Who must use these rules, Who Must Use These Rules? Passive activity deductions, Passive Activity Deductions Passive activity income, Passive Activity Income Passive income, recharacterization of, Recharacterization of Passive Income Publications (see Tax help) Publicly traded partnership, Publicly Traded Partnership, Publicly traded partnership (PTP). 2010 tax forms irs Q Qualified person, nonrecourse financing, Qualified person. 2010 tax forms irs Qualifying business, at-risk rules, Qualifying business. 2010 tax forms irs R Real estate professional, Real Estate Professional Recapture rule under at-risk limits, Recapture Rule Recharacterization of passive income, Recharacterization of Passive Income Reductions of amounts at risk, Reductions of Amounts At Risk Related persons, Related persons. 2010 tax forms irs Rental activity $25,000 offset, Special $25,000 allowance. 2010 tax forms irs Active participation, Active participation. 2010 tax forms irs Exceptions, Exceptions. 2010 tax forms irs Phaseout rule, Phaseout rule. 2010 tax forms irs Real estate professional, Real Estate Professional Retired farmer, Retired or disabled farmer and surviving spouse of a farmer. 2010 tax forms irs S Section 1245 property, Section 1245 property. 2010 tax forms irs Self-charged interest, Self-charged interest. 2010 tax forms irs Separate activity, Separation of Activities Significant participation passive activities, Significant Participation Passive Activities Special $25,000 allowance, Special $25,000 allowance. 2010 tax forms irs Surviving spouse of farmer, Retired or disabled farmer and surviving spouse of a farmer. 2010 tax forms irs T Tax help, How To Get Tax Help Trade or business activities Definition of, Trade or Business Activities Real property, Real property trades or businesses. 2010 tax forms irs W Worksheet 1, Worksheet 1. 2010 tax forms irs Worksheet 3, Worksheet 3. 2010 tax forms irs Worksheet 4, Step Four—Completing Worksheet 4 Worksheet 5, Step Five—Completing Worksheet 5 Worksheet 6, Step Six—Using Worksheets 6 and 7 Worksheet 7, Step Six—Using Worksheets 6 and 7 Worksheet A, Worksheet A. 2010 tax forms irs , Worksheet A. 2010 tax forms irs Significant Participation Passive Activities Worksheet B, Worksheet B. 2010 tax forms irs , Worksheet B. 2010 tax forms irs Significant Participation Activities With Net Income Prev  Up     Home   More Online Publications