The IRS announced on October 18 that the 2025 Preparer Taxpayer Identification Number (PTIN) renewal period for domestic tax return preparers has begun. All current PTINs will expire on December 31, 2024.
Anyone paid to prepare or assist in the preparation of a federal return or refund claim must obtain a valid PTIN from the IRS and must use it as an identification number on the return they prepare. Failure to obtain and use a valid PTIN may result in penalties.
The fee to renew or obtain a PTIN for 2025 is $19.75. PTIN fees are non-refundable.
Paid tax return preparers whose PTINs expire Dec. 31 will need to use an online renewal process that will take about 15 minutes to complete, the IRS said. First-time PTIN applicants can also apply for a PTIN online.
A paper option, Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal, and its instructions are also available for applying and renewing a PTIN. However, paper forms can take up to six weeks to process, the IRS said.
Enrolled agents must renew their PTIN annually to maintain active status, whether or not they file a tax return.