A PTIN (Preparer Tax Identification Number) is the number the IRS requires anyone who is paid to prepare or substantially help prepare federal tax returns to hold, and to renew every year.
Why it matters to a preparer
If you accept payment to prepare federal returns, a valid PTIN isn't optional — it identifies you individually as the preparer, separate from any EFIN your firm holds to e-file. Everyone who is paid to prepare all or substantially all of a return must hold their own PTIN, but only the signing preparer's PTIN is entered on the return, and it has to be current for the season you're filing in.
Letting it lapse mid-season is a compliance problem you don't want to discover in March, and it's not a hard one to avoid: the IRS says renewal takes about 15 minutes, done online through the IRS PTIN system, for a fee.
How it works
You apply for or renew a PTIN directly with the IRS through the online PTIN system at irs.gov/ptin, under the requirement set by Treasury Regulation §1.6109-2. Renewal happens annually — it doesn't carry over automatically the way an EFIN's authorization does, so it's worth putting on a recurring reminder rather than trusting memory. Confirming it's current is a natural step to pair with checking that your EFIN is active and your e-file software is updated ahead of the season.
A preparer who is new to the profession applies for a first PTIN before accepting any paid engagement; a returning preparer simply renews the one they already have. See our e-file setup guide for where PTIN renewal fits into the rest of getting ready for the season, and our EFIN glossary entry for the credential a PTIN is most often confused with.
If you hold a credential like the CPA or EA designation, note that the PTIN requirement is separate from — and isn't satisfied by — any professional license; it's an IRS-specific number tied to the act of preparing returns for pay, not to your credential status.