The IRS is reminding tax professionals across the country that they have until December 31, 2025, to renew their Preparer Tax Identification Numbers (PTINs). Anyone who prepares tax returns for compensation must have a valid PTIN, and these credentials expire at the end of each year.
The renewal process takes about 15 minutes to complete online and costs $18.75—a reduction from previous years. Tax professionals must include their PTIN on every tax return or refund claim they file with the IRS, making this renewal essential for continued practice.
“PTINs will expire on December 31, 2025. Renewing is simple and can be completed in about 15 minutes,” the IRS stated in its official announcement. The agency processes online renewals quickly, while paper applications can take up to six weeks.
This annual requirement affects thousands of tax preparers nationwide, from individual practitioners to employees at major tax preparation firms. The PTIN system also serves as a hub for tracking continuing education credits and monitoring filing activity throughout the tax season.
Who Needs to Renew by Year-End
The PTIN requirement applies to anyone who prepares federal tax returns for compensation, including enrolled agents, certified public accountants, and seasonal tax preparers. Even enrolled agents who don’t actively prepare returns must maintain valid PTINs as part of their professional credentials.
For existing PTIN holders, the renewal process involves logging into the IRS Tax Professional PTIN system, verifying personal information, and answering a few questions. The $18.75 fee is non-refundable and can be paid by credit card, debit card, or electronic check.
First-time applicants can also use the same online system to obtain their initial PTIN. The process requires creating an account, providing personal and professional information, and paying the same fee.
New Authentication Requirements
Starting in 2025, the IRS implemented ID.me authentication for users with Social Security numbers accessing the PTIN system. This change aims to strengthen security but may require additional setup time for some users.
Tax professionals who let their PTIN lapse for more than one year must renew all intervening years, while those whose credentials have been expired for more than three years must submit a new application entirely.
Impact on Business Owners and High Earners
While this deadline primarily affects tax professionals, it indirectly impacts business owners and high-earning individuals who rely on preparers for complex tax situations. Those who use professional tax preparation services should verify their preparer maintains current credentials.
The PTIN system also helps the IRS track preparer performance and continuing education compliance. Tax professionals can view their filing history, continuing education progress, and participate in the Annual Filing Season Program through the online portal.
Business owners considering whether to prepare their own returns or hire professionals should note that PTIN requirements help ensure preparers meet minimum standards. However, the credential alone doesn’t guarantee expertise in complex business tax situations.
Next Steps in the Process
The IRS encourages early renewal to avoid last-minute delays. The online system at IRS.gov/taxpros provides the fastest processing, while paper Form W-12 applications take significantly longer.
Tax professionals can also use the PTIN system to track their continuing education credits and monitor their progress toward Annual Filing Season Program participation. The system includes a secure mailbox for IRS communications and displays filing statistics from the previous year.
The December 31 deadline is firm, and tax professionals without valid PTINs cannot legally prepare federal tax returns for compensation. The IRS has not announced penalties for late renewal, but using an expired PTIN could result in return rejection and compliance issues.
Source: IRS reminds tax pros to renew PTINs for the 2026 tax season | IRS.gov