Issue Number:    IR-2023-197

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IRS 2024 PTIN renewal period underway for tax professionals

WASHINGTON — The Internal Revenue Service today reminded the nearly 800,000 active tax return preparers that they can take the first step in their filing season readiness by renewing their Preparer Tax Identification Numbers (PTINs) now.

Anyone who prepares or helps prepare a federal tax return or a claim for refund for compensation must have a valid PTIN from the IRS. They also need to include the PTIN as their identifying number on any return or claim for refund filed with the IRS. PTINs expire on December 31 of the calendar year for which they are issued. All 2023 PTINs will expire on Dec. 31, 2023.

The fee to renew or obtain a PTIN for 2024 is $19.75. The fee is set at $11 per application or renewal (plus an $8.75 fee payable to the third-party contractor). The PTIN fee is non-refundable. Failure to have and to use a valid PTIN may result in penalties.

2024년 PTIN을 갱신하거나 취득하는 수수료는 $19.75입니다. 수수료는 신청서 또는 갱신당 $11(제3자 계약자에게 지불해야 하는 수수료 8.75 추가)로 책정됩니다. PTIN 수수료는 환불이 불가능한 수수료입니다. 유효한 PTIN을 소지하거나 사용하지 않을 경우 위약금이 부과될 수 있습니다.

Paid tax return preparers with a PTIN expiring on Dec. 31, 2023, should use the online renewal process, which takes about 15 minutes to complete. A paper option, Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal, along with the instructions, are also available for PTIN applications and renewals. However, the paper form can take approximately six weeks to process.

To renew a PTIN online:

• Start at IRS.gov/taxpros.
• Select the “Renew or Register” button.
• Select “Log in” and enter the user ID and password to access the online PTIN system.
• Select the “Renew my PTIN” button from the main menu.

Once completed, users will receive confirmation of their PTIN renewal.

The online system not only allows PTIN renewal, but tax return preparers can:

• Check their continuing education.
• View a summary of the number of filed returns on which their PTIN has appeared in the current year.
• Receive communications through a secure mailbox from the IRS Return Preparer Office.
• Track their progress for participation in the IRS Annual Filing Season Program.

First-time PTIN applicants can also apply for a PTIN online.

To apply for an initial PTIN online:

• Start at IRS.gov/taxpros.
• Select the “Renew or Register” button.
• Select "Create an Account" and follow the prompts to complete the account setup process and obtain a temporary password.
• Log in and follow the remaining steps to access the online PTIN system.
• Select the “Register for a PTIN” button from the main menu.

Opportunity for non-credentialed tax return preparers

The Annual Filing Season Program is a voluntary IRS program geared toward tax return preparers who are not enrolled agents, attorneys or CPAs. It’s intended to encourage those non-credentialed tax return preparers to take continuing education courses to increase their knowledge and improve their filing season readiness.

Those who choose to participate must renew their PTIN, complete up to 18 hours of continuing education from IRS-approved CE providers by Dec. 31, 2023, and consent to adhere to specific obligations in Treasury Department Circular 230, Regulations Governing Practice before the Internal Revenue Service.

After completing the steps, the tax return preparer receives an Annual Filing Season Program Record of Completion from the IRS. Program participants are then included in a public directory of tax return preparers with credentials and select qualifications on the IRS website.

The searchable IRS directory helps taxpayers find tax return preparers in their area who have completed the program or hold professional credentials recognized by the IRS.

Enrolled agent credential

The enrolled agent credential is a certification issued by the IRS to tax professionals who demonstrate special competence in federal tax planning, individual and business tax return preparation and representation matters. Enrolled agents have unlimited rights to practice before the IRS, allowing them to represent any client before the IRS on any tax matter.

As non-credentialed tax return preparers think about next steps in their professional career, the IRS encourages them to consider becoming an enrolled agent.

All enrolled agents, regardless of whether they prepare tax returns, must renew their PTIN annually to maintain their active status.

When: 10/19/23
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IRS Reduces PTIN Fees

The IRS has released final regulations relating to the imposition of certain user fees on tax return preparers. The regulations reduce the amount of the user fee to apply for or renew a preparer tax identification number (PTIN) to $11 plus $8.75 payable directly to a third-party contractor.

국세청, PTIN 수수료 인하

국세청은 세금신고 작성자에게 특정 사용료를 부과하는 것과 관련된 최종 규정을 발표하였다. 해당 규정은 세금보고 대리인 식별번호(PTIN)를 신청하거나 갱신할 사용료를 $11에 제3자 계약자에게 직접 지불해야 하는 $8.75를 더한 금액으로 수수료를 인하시킨다.

IRS Reduces PTIN Fees

 

 

 

 

 

 

 

 

An Identity Protection PIN (IP PIN) is a six-digit number that prevents someone else from filing a tax return using your Social Security number or Individual Taxpayer Identification Number. The IP PIN is known only to you and the IRS.



#irshelp #irstaxtip #taxhelp #irs #taxes #taxresolution #irsdebt #taxreturns

Businesses Must e-File Form 8300 for Cash Payments Over $10,000

Tax4GA News(091523)

Taxpayer Rights Violated

“The Secretary may not communicate with a taxpayer in connection with the collection of any unpaid tax if the Secretary knows the taxpayer is represented
by any person authorized to practice before the Internal Revenue Service with respect to such unpaid tax and has knowledge of, or can readily ascertain, such person’s name and address, unless such person fails to respond within a reasonable period of time to a communication from the Secretary or unless such person consents to direct communication with the taxpayer.”

What TIGTA recommended. TIGTA recommended that the IRS:
1) Ensure that group managers discuss the potential violations identified during the review of Integrated Collection System case narratives with responsible employees and report potential violations to Labor Relations,
2) Report the potential Fair Tax Collection Practices violations identified in EQRS reviews to Labor Relations for investigation,
3) Establish controls to ensure that all potential violations of Fair Tax Collection Practices identified in case reviews are reported for investigation,
4) Establish procedures that require EQRS reviewers to include a narrative detailing a potential violation relating to the ‘right to representation not observed’ quality element,
and
5) Improve new revenue officer training by adding direct contact scenarios pertaining to taxpayers’ statements concerning their right to representation.

The IRS agreed with all five recommendations.

** The Treasury Inspector General for Tax Administration (TIGTA)**

Taxpayer right

 

 

 

 

 

 

 

 

Filing season 2024: Taxpayers will be able to go paperless:

•  Taxpayers will be able to digitally submit all correspondence, non-tax forms, and re-sponses to notices; as a result, the IRS estimates more than 94% of individual taxpayers will no longer ever need to send mail to the IRS. Taxpayers use non-tax forms to request or submit information on a range of topics, including identity theft and proof that they are eligible for key credits and deductions to help low-income households. Achieving this milestone will enable up to 125 million paper documents to be submitted digitally per year. Taxpayers who want to submit paper returns and correspondence can contin-ue to do so.

• 

  Taxpayers will be able to e-file 20 additional tax forms. Achieving this milestone will enable up to 4 million additional tax documents to be filed digitally every year. This in-cludes amendments to Forms 940, 941, 941-SS and 941 (PR), which are some of the most commo
  

  n forms taxpayers file when amending returns.

• At least 20 of the most used non-tax forms will be available in digital, mobile friendly formats that make them easy for taxpayers to complete and submit. These forms will include a Request for Taxpayer Advocate Service Assistance, making it easier for tax-payers to get the help they need.

Filing season 2025: IRS achieves paperless processing for tax returns:

•  By filing season 2025, an additional 150 of the most used non-tax forms will be available in digital, mobile friendly formats. An estimated 15 percent of Americans rely solely on mobile phones for their internet access—they do not have broadband at home—and making forms available in mobile-friendly formats is key to serving these taxpayers.
• IRS will digitally process all paper-filed tax and information returns. Achieving this milestone will enable up to 76 million paper documents to be processed digitally every year, improving service, cutting processing times in half, and expediting taxpayer re-funds by several weeks.
• Half of paper-submitted correspondence, non-tax forms, and notice responses will be processed digitally. Achieving this milestone will enable up to 60 million paper doc-uments to be processed digitally every year. All paper documents—correspondence, non-tax forms, and notice responses—will be processed digitally by filing season 2026.
•  Up to 1 billion historical documents will be digitized, improving customer service, giv-ing taxpayers access to their data, and ultimately saving IRS approximately $40 million in annual storage costs.

As part of a larger transformation effort, the Internal Revenue Service has announced a major policy change that will end most unannounced visits to taxpayers by agency reve-nue officers to reduce public confusion and enhance overall safety measures for taxpayers and employees.
The change reverses a decades-long practice by IRS revenue officers, the unarmed agency employees whose duties include visiting households and businesses to help taxpayers resolve their account balances by collecting unpaid taxes and unfiled tax returns. Effective immediately, unannounced visits will end except in a few unique circumstances and will be replaced with mailed letters to schedule meetings.
IRS Commissioner Danny Werfel announced the change as part of a larger effort to trans-form IRS operations following passage of the Inflation Reduction Act last year and the creation of the new IRS Strategic Operating Plan in April.

“We are taking a fresh look at how the IRS operates to better serve taxpayers and the nation, and making this change is a common-sense step,” Werfel said. “Changing this long-standing procedure will increase confidence in our tax administration work and improve overall safety for taxpayers and IRS employees.”

Tax4GA New 08/04/23