Your PTIN belongs to you
Most people paid to prepare, or substantially assist with preparing, a federal return need their own current Preparer Tax Identification Number. The IRS says a 2026 PTIN costs $18.75 and must be current before paid preparation. The online process often takes about 15 minutes for a first-time applicant whose application does not need extra review. A paper Form W-12 can take about six weeks.
A PTIN is an identification number for the individual preparer. It does not prove tax knowledge, grant broad representation rights, or make a business an authorized e-file provider.
An EFIN belongs to the approved provider
A firm that wants to electronically file client returns generally applies to become an authorized IRS e-file provider. If approved, the firm receives an Electronic Filing Identification Number. The IRS says the application can take up to 45 days and includes a suitability check. Some principals and responsible officials must complete fingerprinting.
An employee can often work under the employer's approved e-file process. A person opening a firm should plan the EFIN process early and follow Publication 3112 and the current IRS application instructions.
State rules are a separate check
Federal registration is only part of the answer. States can require education, registration, bonds, business filings, local licenses, or other steps. Check the revenue or licensing agency for every state where you plan to work. Save the page, the date you checked it, and the name of the requirement.
Free Tax School does not enroll California residents because the school is not approved by the California Tax Education Council. California has a separate path for nonexempt paid preparers. California residents should use CTEC's current approved-provider and registration information.
Do this today
- Open the IRS PTIN checklist and note what you would need for an application.
- Decide whether you expect to work under an employer's e-file process or apply for your own EFIN.
- Find your state's official preparer or business-registration page and save the URL with today's date.
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