a.

General Guidance About the PTIN Application Process

1. I have a social security number, but have never filed a federal tax return. How do I obtain a PTIN? (revised 3/29/2011) If you are requesting a PTIN and have: Never filed a U.S. income tax return, or Not filed a U.S. income tax return in the past four years You must complete and submit a paper Form W-12 PTIN application along with a copy of your social security card. Additionally, you are required to submit one other document that contains a photo ID. The list of acceptable supporting documents is noted below. All documents must be current and must verify your name. If you submit copies of documents that display information on both sides, copies of both the front and back must be attached to the Form W-12. Send the completed Form W-12 application, copy of your social security card and the other supporting documentation to the address on the Form W-12. If a photo ID is not included with your application, your application will be rejected. Social Security Card (required) Passport/Passport Card U.S. Drivers License U.S. State ID Card U.S. Military ID Card Foreign Military ID Card *Note: The IRS will accept original documents or certified/notarized copies of documents. Original documents will be returned to the preparer at the mailing address shown on the Form W-12. Although the IRS will accept original documents, it is recommended that preparers submit copies of original documents in accordance with either of the requirements outlined below: Copies must be certified by the issuing agency or official custodian of the original record. All certifications must stay attached to the copies of the documents when they are sent to the IRS. Copies must be notarized by a U.S. notary public or foreign notary legally authorized within his or her local jurisdiction to certify that each document is a true copy of the original. To do this, the notary must see the valid, unaltered, original documents and verify that the copies conform to the original. Preparers must send the copy that bears the mark (stamp, signature, etc.) of the notary. Photocopies or faxes of notarized documents are not acceptable. 2. What format should I use when entering the address from my most recent Form 1040 return? (revised 11/1/2010) Enter your address exactly as it appears on your most recent tax return except for punctuation. Punctuation should be omitted. 3. What name should I use on the PTIN application? (revised 4/12/12) You should use the name you used on your most recent Form 1040 income tax return. If your name changes after you submit your PTIN application or renewal, you may submit a name change request in writing along with a notarized/certified copy of documentation supporting the name change. We will accept the following documents: Marriage certificate Divorce decree Court ordered legal name change Certificate of naturalization Certificate of citizenship Social Security card Government issued photo identification Send your request and supporting documents to:

IRS Tax Professional PTIN Processing Center 104 Brookeridge Drive #5000 Waterloo, IA 50702 If the name change is due to a typographical error, please call the IRS Tax Professional PTIN Information Line. 4. If my professional credential(s) do(es) not expire what should I put in the expiration date field? (updated 11/8/12) If your professional credential(s) do not expire, you should enter December 31 of the year for which you are applying or renewing your PTIN (e.g., 12/31/2013 if you are renewing your PTIN for 2013). NOTE: Although many professional credentials have expiration dates, the IRS recognizes that several do not. If you do not know whether your professional credentials expire or the expiration date if they do expire, you should contact your credentialing organization to obtain the correct date. Enrolled agents and enrolled retirement plan agents can contact the IRS Office Enrollment at 313-234-1280. Enrolled actuaries should call 202-622-8229. Certified public accountants can find contact information for all state boards of accountancy at the National Association of State Boards of Accountancy. Attorneys should contact their states credentialing organizations. 5. How can I find my professional credential numbers? (revised 10/29/12) Enrolled agents and enrolled retirement plan agents can contact the IRS Office Enrollment at 313-234-1280. Enrolled actuaries should call 202-622-8229. Certified public accountants can find contact information for all state boards of accountancy at the National Association of State Boards of Accountancy. Attorneys should contact their states credentialing organizations. Registered tax return preparers do not have a credential number. The IRS automatically adds the RTRP credential to the holder's PTIN account. 6. Can you define tax compliance? (revised 6/9/11) All PTIN applicants must attest they are compliant with their personal and business tax obligations, or provide an explanation if they are not. For purposes of obtaining a PTIN, an individual is in tax compliance if 1) all individual and business returns that are due have been filed (or an extension requested) and 2) all taxes that are due have been paid (or acceptable payment arrangements have been established). 7. Will bankruptcy affect my ability to practice? (posted 9/28/2010) Bankruptcy generally will not affect a PTIN application. A balance due account with the IRS that is in bankruptcy status will not result in a preparer failing the tax compliance test. But, for an account to be in bankruptcy status, the taxpayer must have included the IRS debt in the bankruptcy filing. 8. What is a provisional PTIN and who receives a provisional PTIN? (revised 3/9/12) The IRS issues provisional PTINs to individuals who are not attorneys, CPAs, enrolled agents, enrolled retirement plan agents, or enrolled actuaries. The PTINs are provisional because these individuals must still meet testing and/or suitability requirements before a permanent or "active" PTIN can be issued to them.

Initially the IRS planned to cease issuing provisional PTINs when the Registered Tax Return Preparer competency test began and to require individuals to pass the test and meet all other requirements before the issuance of a PTIN. However, the IRS stated in Notice 2011-80 that provisional PTINs would continue to be issued until at least April 18, 2012. At this time the IRS plans to continue issuing provisional PTINs past April 18, 2012 and will determine the future of them by December 31, 2013. 9. Why wasnt I re-issued the same PTIN I already have? (revised 11/17/2010) Before assigning a new PTIN, the system checks whether a previous PTIN was in active status for the same social security number. If so, the same number is reassigned. There are numerous reasons a preparer's previous PTIN might not have been in active status. The most common was that the preparer did not reply to a request for additional information about their PTIN application. In previous years, PTINs were auto-generated to preparers who applied using e-Services. However, if information did not match IRS records or was missing from the application, a follow-up request was sent. If the preparer did not reply, the PTIN was never placed in active status. Once a new PTIN is assigned, it is not possible to have a prior PTIN re-issued. Be sure to use the newly assigned PTIN on all returns and not the previous PTIN. 10. I believe that my PTIN has been compromised and someone else is using it to prepare returns. How do I report this? (revised 5/17/12) Use Form 14157 to report misuse. Be sure to include any information you have regarding the person or entity that may be using your PTIN. 11. How can I update my PTIN account information (Ive moved, obtained a new tax professional credential, changed my place of business, have a new email address, etc.)? (revised 10/28/11) You can update your permanent address, email address, and business information through your online PTIN account. You can add or change professional credentials when you renew your PTIN or by calling the IRS Tax Professional PTIN Information Line. A customer account representative will take your updated information over the phone after verifying your identity.

b. The PTIN Renewal Process

1. When do I need to renew my PTIN each year? (posted 6/9/11) All PTINs expire on December 31 of each year. PTIN renewal open season begins approximately October 16 each year for the following year. You can renew online by logging into your PTIN account or by submitting a paper Form W-12 with the Renewal box checked. Online renewal takes about 15 minutes, but paper renewals take 4-6 weeks to process. 2. I don't see an option to renew on the PTIN system. (posted 12/2/11) You must log into your original PTIN account and select "PTIN Renewal" from the Main Menu. Do not create a new account. If you do not remember your user ID or password or email from your original PTIN account, select "Forgot User ID" or "Forgot Password" or "Forgot or Cannot Access Email" under "Returning Users" and follow the steps provided. 3. I completed my renewal application, but do not see an option to pay. (posted 12/2/11) If you do not receive an option to pay at the end of the renewal process, your application is incomplete. On

the "Summary Report" screen, it will state: "There are some problems with your information. They are listed below." You must resolve the issues to receive the payment option. A common error is not adding the expiration date to your professional credentials. Press "Previous" until you return to the professional credentials page. Then select "edit" next to your credential. Add in the expiration date in the space provided. If your credential has expired, you must delete it. If your credential does not have an expiration date, you should enter December 31 of the year for which you are applying or renewing your PTIN (e.g., 12/31/2012 if you are renewing your PTIN for 2012). 4. Im getting a Duplicate SSN message when I try to renew. (posted 11/8/11) 1. A duplicate SSN message is caused by trying to create a new PTIN application when one already exists. 2. If you obtained your PTIN via a paper W-12 originally and are trying to renew your PTIN online, you need a Secure Token to link your existing PTIN to your online account. These are sent in the mail each fall during renewal season. If you did not receive the letter or if it has expired, call the PTIN information line to request a replacement. 3. If you applied and received a PTIN using the online system last year you need to ensure that when you log-in your PTIN is displayed on the right-hand side of the screen. If you are logged into the correct account your PTIN will be displayed on the right side of the screen and you will see a renew PTIN link on the left side of the screen. 4. If you already have a PTIN do not click PTIN Sign-Up (for first-time Users). This link will submit a new PTIN application and will create a duplicate application. If you accidently clicked this link please call the PTIN line for assistance and tell the CSR you need them to clear a Duplicate SSN error. 5. Is the expiration date for Professional Credentials new? What if my credential doesnt expire? (revised 2/22/12) Yes. In October 2011, a new requirement was added to the application to provide the expiration date of any professional credentials. Everyone with professional credentials must add this date or they will be unable to complete the renewal process. 1. If you have a professional designation listed on your PTIN be sure to add in the expiration date when you renew your PTIN. 2. The expiration date must be added to the professional credentials screen. 3. Click the edit link next to your professional credential to add the expiration date. 4. If your credential does not have an expiration date, you should enter December 31 of the year for which you are applying or renewing your PTIN (e.g., 12/31/2012 if you are renewing your PTIN for 2012).

c. PTIN Fees/Payments
1. Enrolled agents currently pay $30 for enrollment and renewal. Attorneys and certified public accountants pay similar fees to their oversight organizations. Will the fee for obtaining a PTIN be applicable to all enrolled agents, attorneys and CPAs in addition to their other fees? (revised 6/9/11) Yes. All paid tax return preparers will have to pay a fee to obtain and renew their PTINs. This fee is in addition to any fee that paid tax return preparers must pay for any other certifications or licenses they hold. Because attorneys, CPAs and enrolled agents are exempt from testing, they will not be required to pay the separate testing fee. In April 2011, the IRS reduced the enrolled agent registration and renewal fee to $30 from $125 to account for the reallocation of portions of the enrolled agent and enrolled retirement plan agent renewal processes to the preparer tax identification number (PTIN) application and renewal process ( TD 9523). Enrolled agents must pay this fee in addition to the PTIN fee. 2. Does the IRS refund PTIN payments? (revised 3/10/11) No, except for certain unusual situations: Multiple PTIN payments made for the same applicant for the same year.

PTIN obtained prior to issuance of guidance clarifying a PTIN was not necessary for the preparers situation (i.e., an individual who only prepares Forms 5500, W-2, 1099). To request a cancellation of the PTIN and a refund of your PTIN fee, submit a signed, written explanation to IRS Tax Professional PTIN Processing Center, 104 Brookeridge Dr. #5000, Waterloo, IA 50702. Other unusual situations where the payer believes a refund should be considered.

To request a refund, submit a signed explanation to IRS Tax Professional PTIN Processing Center, 104 Brookeridge Dr. #5000, Waterloo, IA 50702. Please include your PTIN on your refund request. Please allow 4-6 weeks for your request for a refund to be processed. Refunds will be posted back to the original form of payment. 3. I sent in a paper Form W-12 and my check has not been cashed. What should I do? (revised 6/7/12) Unlike tax returns, we generally will not process your payment until a PTIN has been issued. You will receive a letter in the mail when your application is processed. If you have a paper Form W-12 pending, you may still opt to go ahead and register online at any time. Your paper form and payment will be returned to you. Exception: Checks with Forms 8945 and 8946 are cashed upon receipt. 4. Can one payment be sent with multiple paper Forms W-12 submitted together? (posted 9/30/10) No, processing requirements make it necessary for separate payments to accompany each application.

d. Password Problems and Other Logon Issues

1. What if I can't find my temporary password in my email box? (revised 12/20/2011) Check your junk or spam folder. If the email is not received in your regular or junk folder, you should update your security filter to allow emails from TaxPro_PTIN@irs.gov. To generate a new temporary email password, go back into the system and click on Forgot your password? Click here. Note: TaxPro_PTIN@irs.gov is not an active email address. You cannot send messages to this address. 2. When I try to log-in I see a message stating Please enter a valid User ID and Password. (posted 11/8/11) You have received this error because either your username or password are incorrect. The information entered must match the username and password you created last year if you registered online. Solutions: 1. Click the Forgot User ID link on the PTIN account Login screen to have your username emailed to you. 2. Click the Forgot Password link on the PTIN account login screen to reset your password and have a temporary password emailed to you. If you have forgotten both your username and password, click Forgot User ID first, then click Forgot Password. 3. I cant remember my User ID for my PTIN account. (posted 11/8/11) 1. Most preparers use their email address for their User ID. It is the default User ID and would only be different if you intentionally chose a different User ID. 2. If you are unable to remember your User ID, go to the PTIN account sign-in screen. Click the Forgot User ID link on the right-hand side of the screen. 3. Once you enter the email address and answer the secret question you chose when you first registered last year, an email will be sent containing your User ID.

4.

If you do not receive your email within 24 hours, check the Junk or Spam folder of your email account.

4. I cant remember the Password to my PTIN account. (posted 11/8/11) Follow these instructions to create a new PTIN account password: 1. Go to the PTIN account sign-in screen and click the Forgot Password link on the right-hand side of the screen. 2. Enter the User ID of your PTIN account. If you are unsure of your user ID or if you get the message stating User ID Not Found click the Forgot User ID link on the same screen to retrieve your User ID. 3. Once you enter the User ID and answer the secret question you chose when you first created your PTIN account, an email will be sent to you that contains a temporary password. 4. If you do not receive your email within 24 hours, check the Junk or Spam folder of your email account. 5. Once you receive your temporary password, log into your PTIN account with your user ID and temporary password. 6. Follow the steps on the screens to reset your password. 7. Carefully note your username and password for future reference. 5. I dont have access to the email address associated with my PTIN account. (updated 12/12/11) 1. Select Forgot or Cannot Access Email? from the PTIN homepage. 2. Enter your Last Name, Date of Birth, and PTIN and select Next. 3. Enter your Social Security Number and the answer to your Secret Question. 4. Enter a new email address to associate with your account. NOTE: Use only an email address that you will have access to throughout the calendar year. You will receive all PTIN correspondence at this email address. 5. You will receive your user ID at the new email address you provided. If you need to change that user ID, log into your PTIN account and select View/Edit Login Information from the Main Menu.

Selecting the year when applying for a PTIN after October 15, 2012 will greatly impact when a PTIN applicant's CE is due. Dr. Gleim explains when to take the RTRP exam, when CE is due, and how selecting a year during a PTIN application can change CE requirement dates. Gainesville, FL (PRWEB) October 22, 2012 Individuals who apply for a Preparer Tax Identification Number (PTIN) after October 15, 2012, and request a 2013 PTIN do not have to complete their Continuing Education (CE) in 2012 as long as they do not prepare tax returns for compensation in 2012. They can use this 2013 PTIN to take their Registered Tax Return Preparer (RTRP) exam before December 31, 2012, if they choose. This means that the applicant may take the RTRP exam in 2012 regardless of which year PTIN has been requested. Dr. Gleim, CEO of Gleim Publications, recently sent a letter of inquiry to Commissioner Shulman at the Internal Revenue Service (IRS) regarding PTINs and CE credit. The letter asked for confirmation regarding the CE requirements for PTIN applicants who apply between October 15, 2012, and December 31, 2012. Dr. Gleim states, Given the number of tax return preparers who have not yet passed their RTRP exam, especially the ones who have tax season coming soon, I thought PTIN applicants should have some relief and be able to take the exam in 2012 but not have to complete CE in 2012 unless they prepare taxes for compensation in 2012. According to the IRS, individuals applying for a PTIN after October 15th and before December 31st are asked if they are applying for 2012 or 2013. If applicants select 2012,

the required 15 hours of CE will need to be completed on or before December 31, 2012, and they may prepare tax returns for compensation in 2012. If applicants select 2013, the CE will need to be completed on or before December 31, 2013, and they may not prepare tax returns for compensation until January 1, 2013. This impacts all tax preparers who have not yet applied for their PTIN or sat for the RTRP exam. For those candidates who still need to take the RTRP exam, Dr. Gleim recommends taking it now, even if they don't plan to practice until 2013. Doing so will give candidates three extra months in which to take and pass the exam and allow them to complete it before tax season. Dr. Gleim explains that The Gleim RTRP Review System users who apply for a PTIN after October 15, 2012, and choose the 2013 application should take their End of Course test, the Tax Update CE course, and the Ethics CE course in 2013 rather than in 2012 to get 15 CE credits to count toward 2013 CE requirements. The Gleim RTRP Review System is the most comprehensive system for RTRP candidates to use. It is designed for utmost efficiency and can prepare you for the exam with only 25 hours of study time. From our personalized service to our extensive question bank and study guidance, candidates will be 100% prepared to pass the RTRP exam, Dr. Gleim confirms. As long as candidates complete the review course in its entirety, waiting until 2013 to complete the CE requirements in the Gleim RTRP Review System will not hold RTRP candidates back from passing the exam in 2012. RTRP candidates with any questions should contact Gleim Publications for more information regarding the RTRP exam, CE credit, and applying for PTINs. They may also click here to create a free account and try the demo of the RTRP Online Course. Contact Information: Team Gleim sales(at)gleim(dot)com (800) 87-GLEIM

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