2027 PTIN at a glance
| Item | 2027 PTIN |
|---|---|
| Cost (new or renewal) | $18.75, non-refundable ($10 IRS fee + $8.75 contractor fee) |
| Renewal season opens | Mid-October 2026 |
| Current PTINs expire | December 31, 2026 |
| Time to apply or renew online | About 15 minutes |
| Paper Form W-12 | About 6 weeks |
| Where | IRS Tax Professional PTIN System (rpr.irs.gov) |
| Format | The letter P followed by 8 digits (P12345678) |
Who needs a PTIN
If you prepare or substantially help prepare any federal tax return for compensation, you need your own PTIN. That includes enrolled agents, CPAs and attorneys who prepare returns, and seasonal preparers in a tax office. Every paid preparer in an office needs their own; PTINs can't be shared. You enter your PTIN on every return you sign as a paid preparer.
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PTIN cost for 2027
A new PTIN or a renewal for 2027 costs $18.75, and the fee is non-refundable. That's a $10 IRS user fee plus $8.75 paid to the IRS's third-party contractor. The same $18.75 total applied to 2026 PTINs.
How to get a PTIN for the first time
Online through the IRS PTIN system is fastest; most first-time applicants finish in about 15 minutes. You'll need:
- Your Social Security number, name, mailing address and date of birth
- Your prior-year individual tax return (used to verify your identity)
- Your business name, address and phone number, if applicable
- Explanations for any past felony convictions or problems with your federal tax obligations
- Professional credential details if you're a CPA, attorney or enrolled agent
- A card or account to pay the $18.75 fee
How to renew your PTIN for 2027
PTINs expire on December 31 each year, and renewal for the next year opens in mid-October. Renewing online takes about 15 minutes:
- 1. Sign in to the IRS Tax Professional PTIN System (rpr.irs.gov) with your user ID and password. Forgot them? Use the recovery links there before December, not during filing season.
- 2. Choose to renew your PTIN for 2027.
- 3. Confirm or update your personal, business and contact information.
- 4. Answer the suitability questions about felony convictions and federal tax compliance, and update any professional credentials.
- 5. Pay the $18.75 fee by card or bank account. Your PTIN number stays the same; only the year it is valid for changes.
- 6. Save the confirmation. Your renewed PTIN is valid through December 31, 2027.
What a PTIN looks like
A PTIN is the letter P followed by 8 digits, for example P12345678 (an illustration, not a real number). It goes in the paid-preparer section of every return you sign, in place of your Social Security number. Your PTIN belongs to you, not to the office, so it moves with you if you change offices.
Paper application (Form W-12)
If you can't apply online, mail Form W-12 with payment. The IRS says paper applications take about 6 weeks, so a paper filer who waits until December may not have a 2027 PTIN when the filing season opens.
After your PTIN: what else you need to open an office
A PTIN lets you prepare returns. It doesn't let you e-file them. To e-file as your own business, your firm needs an EFIN from the IRS e-file application, which includes a suitability check and can take up to 45 days. See how to get an EFIN and our tax office launch guide. You'll also choose professional tax software, and, if your clients need it, enroll in bank products.
A few states add their own registration or license on top of the PTIN — see tax preparer requirements by state.
Optional: the IRS Annual Filing Season Program (AFSP) recognizes non-credentialed preparers who complete continuing education each year, and it adds limited representation rights for returns you prepared.
PTIN FAQ
How much is a PTIN for 2027?
$18.75 for a new PTIN or a renewal: a $10 IRS user fee plus $8.75 to the IRS's contractor. The fee is non-refundable.
When does my PTIN expire?
Every PTIN expires on December 31. Renewal for the following year opens in mid-October, and you need a valid 2027 PTIN before preparing returns in the 2027 season.
How long does it take to get a PTIN?
About 15 minutes online for most applicants. A paper Form W-12 takes about 6 weeks.
Is a PTIN the same as an EFIN?
No. A PTIN identifies you as a paid preparer. An EFIN authorizes your firm to e-file. Most independent offices need both. See EFIN vs PTIN.
Do I need a PTIN to work in someone else's tax office?
Yes. Every paid preparer needs their own PTIN, even if the office's EFIN belongs to the owner.
How do I renew my PTIN for 2027?
Sign in to the IRS PTIN system at rpr.irs.gov, choose to renew, confirm your information, answer the suitability questions and pay $18.75. It takes about 15 minutes, and your PTIN number stays the same.
What happens if I don't renew my PTIN by December 31?
Your PTIN expires, and you can't prepare federal returns for pay until you renew. You can still renew after the deadline through the same online system, but renew before the season opens so you can file from day one.
What does a PTIN look like?
The letter P followed by 8 digits, such as P12345678. You enter it in the paid-preparer section of each return you sign instead of your Social Security number.
Do volunteer preparers need a PTIN?
No. A PTIN is required for preparers who are paid to prepare, or help prepare, federal returns. Unpaid volunteers, such as those in IRS volunteer programs, don't need one.
Sources
Program rules change; confirm current requirements with the IRS and your providers.