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Overview of IRS Tax Return Preparer Registration Program and PTIN Requirements

The IRS's Tax Return Preparer Registration Program, established on January 4, 2011, outlines the requirements for obtaining a Preparer Tax Identification Number (PTIN). This document details who must register for a PTIN, including exemptions for "non-signing preparers" and their continuing education requirements. Additionally, it discusses the application process to become a Registered Tax Return Preparer (RTRP) and proposed modifications to Circular 230. For further assistance, visit the IRS FAQ page or contact their toll-free number.

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Overview of IRS Tax Return Preparer Registration Program and PTIN Requirements

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  1. IRS’s Tax Return Preparer Registration Program January 4, 2011

  2. Background

  3. Registration and PTINs

  4. Who Has to Register for a PTIN?

  5. “All or Substantially All”

  6. PTIN Exemptions

  7. Non-Signing Preparers

  8. Supervised Non-Signers Exempt from Continuing Education and Test

  9. Other Requirements Regarding Non-Signing Preparers

  10. Rev. Proc. 2010-41 Foreign preparer must complete:

  11. Proposed Modifications to Circular 230

  12. Proposed Modifications to Circular 230

  13. Designation as a Registered Tax Return Preparer Director of Office of Professional Responsibility (OPR) may designate an individual as an RTRP provided applicant:

  14. Application to Become a Registered Tax Return Preparer

  15. Application to Become a Registered Tax Return Preparer

  16. Proposed Circular 230 Continuing Education (CE) Requirements

  17. Testing

  18. PTIN Assistance • IRS FAQs: http://www.irs.gov/taxpros/article/0,,id=218611,00.html • Primary Toll Free: 877.613.PTIN (7846) • TTY: 877.613.3686 • Toll Number for International Callers: 319.464.3272 • Hours of Operation: Monday-Friday, 8:00am - 5:00pm (CST)

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