A PTIN renewal checklist so every preparer is current before 31 December

Anyone who prepares or assists in preparing federal tax returns for compensation must have a valid 2027 PTIN before preparing returns. Enrolled agents must also have a valid PTIN. The IRS says PTINs belong to the individual, not the business or firm. All PTINs expire on 31 December of each year and must be renewed to stay current and active. Renewal season begins in mid October for the following year. (PTIN requirements for tax return preparers, PTIN application and renewal FAQs)

Online renewal and login run through the IRS Tax Professional PTIN System. Paper Form W-12 is slower. The IRS says online takes about 15 minutes and paper takes 6 weeks to process. Do not put a paper form in the mail in late December and expect a number by 2 January. (IRS Tax Professional PTIN System, PTIN requirements for tax return preparers)

• Each preparer renews. An owner cannot renew someone else's PTIN from the firm card.
• The fee is on the IRS PTIN requirements page. It changes. Do not copy last year's amount into a firm memo.
• A confirmation after payment is the row you log. A verbal "I did it" is not.

The IRS renewal checklist is short. Have it on the desk before they open the PTIN System so they are not hunting for a credential number at 9 p.m. on 31 December. (PTIN renewal checklist: what you need to get started)

Tax compliance, for a PTIN, means returns that are due have been filed (or an extension requested) and taxes that are due have been paid (or an acceptable payment arrangement is in place). They attest to that, or they explain. (PTIN application and renewal FAQs)

One row per person who will prepare or assist for pay, plus every enrolled agent on staff. The owner updates status. The preparer still does the login.

Keep last four of the PTIN on this sheet if you must. Full PTINs live in the PTIN System and in your e-file application, not in a shared inbox.

Renewal season is already open in mid October. December is for the people still on expired. Send these from the owner, naming the people still open. Do not blast the whole firm after half of them finished.

The week the IRS opens 2027 renewal (mid October; adjust to the week you actually send it):

Early November, only to rows still blank:

First week of December, remaining names:

15 December, last names:

Put these on the same December list so they are not three separate panics in January.

(E-file provider services, Annual Filing Season Program)

AFSP participants have limited representation rights for returns they prepared and signed, before revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service. Attorneys, CPAs, and enrolled agents keep unlimited representation. A PTIN holder without AFSP or another credential prepares returns and, for returns prepared and signed after 31 December 2015, does not represent before the IRS. (Annual Filing Season Program)

Download the preparer roster. One row per person. Paste confirmation dates as they arrive. The tax season operator can draft the named December chases from the blank rows. Your staff approve what goes out. Your CPA reviews and signs every return.