2013 Tax Season: Questions and Answers 

Yes, CPAs (and others) who prepare all or substantially all of one return (or more) for compensation need to have a Preparer Tax Identification Number (PTIN). Internal Revenue Code sections 6109(a) and 6695(c) require paid preparers to use and furnish an “identifying number” on tax returns prepared for clients.

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After the court decision, the IRS suspended the PTIN regulation program, including the online PTIN registration/renewal system. However, a valid PTIN is still required (see Question 1).  The IRS reopened the PTIN system on Saturday, Feb. 2, after receiving additional clarification from the District Court on the activities barred by their injunction.

On Feb. 1, AICPA sent a letter to IRS (see Question 7) urging them to resolve the system issues, saying "our members need immediate guidance on how to obtain new or renew existing PTINs, and we would ask that the IRS not delay such guidance waiting for an outcome from the courts."  For ongoing developments, visit our Tax Preparer Registration page.

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Despite the recent court decision (See Question 2), a valid PTIN is still required (see Question 1).  The IRS reopened the PTIN system on Saturday, Feb. 2, after receiving additional clarification from the District Court on the activities barred by their injunction.

More information and ongoing updates can be found on the Tax Preparer Registration page on our website.

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A PTIN is not considered valid for this filing season if it has not been renewed.

The IRS reopened the PTIN system on Saturday, Feb. 2, after receiving additional clarification from the District Court on the activities barred by their injunction.

More information and ongoing updates can be found on the Tax Preparer Registration page on our website.

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We have been in constant contact with IRS officials about the problems the delays in the release of tax forms are causing for our members and clients (see Question 7).  In our Feb. 1 letter to IRS regarding issues with the PTIN filing system, we also expressed concern for the additional burden on our members resulting from the delay in the availability of forms. We will notify our members as soon as we receive updated information regarding the release of additional tax forms. In general, the vast majority of Form 1040 series forms and schedules are currently available for filing. However, the IRS has listed a number of forms that they will not be able to process until late February or possibly even early March. For a complete list, visit the IRS website.

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In general, the annual tax filing deadline for Form 1040 filers is fixed by statute as April 15 for calendar year filers and the IRS doesn’t have the authority to change that date. If additional time is necessary to prepare and file, taxpayers should consider requesting an extension. The AICPA continues to monitor the situation and discuss the availability of forms with the IRS. For tips and strategies on managing the extension process, we invite Tax Section members to join us on Thursday, March 21st for our Tax Power Hour where we will be spending the entire hour discussion extensions, from procedures, to efiling, batch filing and managing client expectations.  The Tax Power Hour is available free, without CPE to Tax Section members only.
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The AICPA sent a letter to Steven T. Miller, Acting Commissioner, urging the IRS to resolve the issues with the PTIN application system since the Loving decision "...does not affect the Circular 230 regulatory requirements for CPAs, or the statutory requirement that a paid tax return preparer affix a PTIN to the returns prepared by that individual."  The temporary shut-down of the system has "left a number of our members unable to comply with the [PTIN] requirement."  Visit our Tax Preparer Registration page for the latest developments.

We are pleased to report that the IRS reopened the PTIN system on Saturday, Feb. 2, after receiving additional clarification from the District Court on the activities barred by their injunction.  Upon entering the system, you may see the following on the login screen:

ALERT: The PTIN system is being updated to reflect current requirements. Until those updates can be completed, a screen titled Continuing Education (CE) Completion may appear during PTIN renewal. Please check either one of the boxes on that screen. This information is NOT being collected, but you must check a box to advance to the next screen. We apologize for any inconvenience.

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We will continue to update our Tax Preparer Registration page with the latest developments.

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