Paid Preparer and PTIN

• Any person that gets paid to prepare a tax return is required to sign the tax return and include their Preparer Tax Identification Number.
• If someone prepares the tax return but don’t charge a fee for it is not required to sign the tax return. 
• To get the authorization to speak with the Internal revenue service (“IRS”) on behalf of the taxpayer, the taxpayer must check the “3rd Party Designee” checkbox on the tax return. This authorization is only valid for one taxation year and will end by the filing deadline of the next year tax return. 

How to obtain PTIN for U.S. Social Security Number holders?

• The instructions below is for the person who has a U.S. Social Security number. 
• Most first-time PTIN applicants can obtain a PTIN online in about 15 minutes.
• Alternatively, you can obtain PTIN by using a paper option, in which you need to complete form W-12. It will take 4-6 weeks to process. 
• There is no fee to obtain a PTIN.

How to obtain PTIN for Foreign Persons?

• If you are a Foreign Person without a Social Security Number, you are required to obtain PTIN by filing Form 8946. 
• You can choose to file the application online or through email.