The IRS has begun accept
ing applications and renewals of the Preparer Tax Identification Numbers required of professional tax preparers. The service had originally put off accepting new applications and renewals due to the government shutdown that suspended most of its operations for the first half of October. (See “IRS Delays PTIN Renewals.”)
“Anyone who prepares or assists in preparing federal tax returns for compensation must have a valid 2014 PTIN before preparing returns,” the IRS noted on its PTIN page, adding, “PTIN requirements are not affected by recent legislation.”
The “recent legislation” it had in mind, according to the link provided, was the Loving ruling from earlier this year, which struck down the continuing education and competency testing requirements of the IRS’s Registered Tax Return Preparer regime, but did not invalidate the PTIN requirement. The agency recently appeals the Loving ruling; no date has been given on when a new ruling will be handed down.
