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.

• New Requirements for Tax Return Preparers
• IRS Provides Guidance on Identifying Numbers for Tax Return Preparers