Preparer Tax Identification Number (PTIN) renewal season is underway for all return preparers for 2022, as is participation in the Annual Filing Season Program (AFSP) for 2022.
The IRS Return Preparer Office (RPO) is sending the message in the first attachment to all PTIN holders over the next few days. A general news release will also be issued this week.
More information about PTINs can be found at www.irs.gov/ptin and more info about AFSP is at www.irs.gov/tax-professionals/annual-filing-season-program.
For All PTIN Holders
All PTINs expire on Dec. 31 and must be renewed annually. You must have a valid PTIN if you plan to prepare any federal tax returns for compensation or you are an enrolled agent.
The renewal fee is $35.95 and non-refundable. Get started at www.irs.gov/ptin.
If you can't remember your User ID or password, use the "Forgot User ID" or "Forgot Password" links on the PTIN system login page. You will be asked to enter the email address associated with your account and the answer to your secret question.
For Non-Credentialed PTIN Holders
Set yourself APART! Participate in the Annual Filing Season Program. This voluntary program is for non-credentialed return preparers who aspire to a higher level of professionalism. The Annual Filing Season Program promotes the importance of education and filing season preparation for return preparers without professional credentials. We encourage you to take time to review the requirements and consider participating for the upcoming 2022 filing season.
Why should you participate?
Many of you already take continuing education (CE) courses, so participating in the Annual Filing Season Program won’t require a major adjustment for you. You need either 15 or 18 hours of continuing education in specific categories and you must complete them by December 31, 2021. Also, you must take the courses from IRS-approved CE providers.
By participating in the program and receiving an Annual Filing Season Program Record of Completion, you will be included in the IRS’s public directory of tax return preparers. The “Directory of Federal Tax Preparers with Credentials and Select Qualifications” is a searchable database that includes the names, city, state, zip code, and credentials of all current year Annual Filing Season Program participants, enrolled agents, attorneys, CPAs, enrolled retirement plan agents and enrolled actuaries with a valid PTIN.
Additionally, as a program participant you have limited representation rights, meaning you can represent your clients whose returns you have prepared and signed before examination, customer service representatives, and the Taxpayer Advocate Service. Tax return preparers without a professional credential who don’t participate in the Annual Filing Season Program have no representation rights before the IRS for returns prepared after December 31, 2015.
For more information, including program requirements, how to locate IRS-approved CE providers, and course and test descriptions, visit www.irs.gov/tax-professionals/annual-filing-season-program.
Go further - Become an enrolled agent
Get the credential that says you are a tax professional. The Annual Filing Season Program is a filing season qualification – an enrolled agent license provides professional status. The enrolled agent credential is an elite credential issued by the IRS to tax professionals who demonstrate special competence in federal tax planning, individual and business tax return preparation, and representation matters. Enrolled agents have unlimited representation rights; allowing you to represent your clients before the IRS on all tax matters. As you consider the next steps for your professional career, consider becoming an enrolled agent.
More information is available at www.irs.gov/tax-professionals/enrolled-agents