Tax return preparers who prepare all, or substantially all, of a federal tax return for compensation are subject to certain requirements including Registration.
The IRS Registration System
is available. The ID number provided will take the form of the Preparer Tax Identification Number (PTIN) which is mandatory for all paid preparers as of January 1, 2011. Preparers who already have a PTIN still need to register in the new system.
There is a fee of $64.25 ($50 to the IRS and $14.25 to the third-party vendor that operates the online system) for first-time PTIN applicants, and $63 for renewal of a PTIN.