To prepare and file taxes for other taxpayers, professionals must have a PTIN and renew it annually. The cost for the 2026 calendar year is $18.75.

There are more than 800,000 paid tax preparers in the U.S. who prepare tax returns for other people. To do so legally, they must obtain an annual preparer tax identification number (PTIN) and renew it annually. The IRS has announced that the 2026 renewal period is now open.

“A PTIN must be obtained by all enrolled agents, as well as all tax return preparers who are compensated for preparing, or assisting in the preparation of, all or substantially all of any U.S. federal tax return, claim for refund, or other tax form submitted to the IRS,” according to the IRS. There are some exceptions for specific forms, listed here: https://www.irs.gov/tax-professionals/frequently-asked-questions-do-i-need-a-ptin

Anyone who prepares or assists in preparing federal tax returns or claims for refunds for compensation must have a valid PTIN and include it on all returns and claims filed with the IRS. Also, all enrolled agents, regardless of whether they prepare tax returns, must renew their PTINs annually to maintain their active status. PTINs expire on Dec. 31 of the calendar year for which they are issued. All 2025 PTINs will expire on Dec. 31, 2025.

The fee to renew or obtain a PTIN is $18.75 for 2026. The PTIN fee is non-refundable.

How to renew

The IRS encourages tax pros to renew online, which takes less than 15 minutes to complete. A paper option is available, using Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal PDF, however, it can take 6 weeks for processing.

To renew online:

Start at IRS.gov/taxpros.
Select the “Renew or Register” button.
Select “Log in” and enter the user ID and password to access the online PTIN system.
Select the “Renew my PTIN” button from the main menu.

Once completed, applicants will receive confirmation of their PTIN renewal.

Tax pros can also use the online PTIN system to:

Check their completed continuing education. IRS CE credit, and accounting CPE credit, is free for attendees of CPA Practice Advisor’s Ensuring Success online conference, which is December 10-11, 2025.
View the number of 1040 returns filed using their PTIN.
Review communications from the IRS Return Preparer Office.
Track their progress for participation in the IRS Annual Filing Season Program.

What’s new for 2026: ID.me sign-in

The IRS Tax Professional PTIN System now uses a new, secure sign-in option: ID.me. ID.me is a trusted technology provider of identity verification and sign-in services, for taxpayers to securely access IRS tools. For tax preparers with a Social Security number, they will be automatically routed to ID.me for identity verification and login.

Tax preparers who do not have an ID.me will need to create one to access the IRS Tax Professional PTIN System. Tax preparers that do not have an SSN will continue to use their current sign in process.