Tax Preparers: 2026 PTIN Renewal Cycle Starts October 16
The IRS has announced the 2026 PTIN renewal cycle opens on October 16, 2025. All PTINs issued for 2025 will expire on December 31, 2025, and must be renewed to continue preparing returns in the new year. With tax season approaching, it’s time to renew. According to the IRS, “Anyone who prepares or assists in preparing federal tax returns for compensation must have a valid PTIN before preparing returns.”
The renewal fee has been slightly reduced this year to $18.75, which includes a $10 IRS user fee, and an $8.75 contractor processing fee. Renewals can be completed online in about 15 minutes, or by submitting Form W-12 via mail (which takes up to six weeks).
Who Needs a PTIN?
If you prepare or assist in preparing federal tax returns for compensation, you must have a valid PTIN. This includes:
- Certified Public Accountants (CPAs)
- Enrolled Agents (EAs)
- Attorneys
- Uncredentialed tax preparers who charge for their services
Even if you only assist in making tax determinations or render advice during preparation, you’re required to have a PTIN. However, volunteers, employees performing clerical tasks, and individuals preparing returns for free (e.g., for family or friends) are exempt.
Origin and Purpose of the PTIN
The PTIN system was implemented to:
- Identify paid tax return preparers in IRS systems.
- Track returns prepared by specific individuals.
- Support oversight and compliance efforts by the IRS.
The PTIN was introduced by the IRS on July 1, 1999. Before its creation, preparers were required to sign tax returns using their Social Security Numbers (SSNs). The PTIN offered a safer alternative, allowing professionals to use a unique identifier instead of their SSN when filing returns.
In 2010, the IRS made PTINs mandatory for all paid tax return preparers and launched an electronic registration system to streamline the process.
Approaching 1 Million PTINs in Use
As of September 2025, the IRS reports that 840,554 individuals hold a current PTIN for the 2025 tax year. Since the electronic system launched in 2010, over 2.17 million PTINs have been issued cumulatively.
The PTIN is more than just a number—it's a symbol of professionalism, accountability, and compliance in the tax preparation industry. Whether you're renewing or applying for the first time, staying informed and timely with your PTIN responsibilities ensures you’re ready for the upcoming tax season.
Additional Resources
PTIN requirements for tax return preparers | Internal Revenue Service
PTIN renewal checklist: What you need to get started | Internal Revenue Service
