Applicants to be an Authorized IRS e-file Provider and Authorized IRS e-file Providers must submit a new IRS e-file application with fingerprint cards or other documentation for the appropriate individuals for any of the following: They never participated in IRS e-file They were previously denied participation in IRS e-file They were previously suspended from IRS e-file They have not submitted any e-file returns for more than two years They want to originate the electronic submission of returns from an additional location (see Adding New Business Locations below) The structure of the business has changed, requiring use of a new or different Taxpayer Identification Number (TIN)
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The purpose of this test is to identify those candidates that meet the minimum competency to prepare 1040 series returns. All efforts have been made to develop questions and answers based on general tax rules covered in the IRS publications. To assist in test preparation, the following is a list of recommended study materials. This list is not all-encompassing, but a highlight of what the test candidates will need to know. IRS encourages preparers to go green and download electronic copies of the reference materials for study purposes. Simply click on the resource you need. Once it is open select File: Save As to save it to your computer. NOTE: Beginning April 16, 2012 all references on the test are to the Internal Revenue Code, as amended through December 31, 2011.
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A PTIN is a Preparer Tax Identification Number .Beginning January 1, 2011, all paid preparers must have a Preparer Tax Identification Number before preparing returns. You can sign up for your PTIN at www.IRS.gov.Here is what you willneed to apply for your PTIN:
- Social Security Number
- Personal information (name, mailing address, date of birth)
- Business information (name, mailing address, telephone number)
- Previous year’s individual tax return (name, address, filing status) 1
- Explanations for felony convictions (if any) 2
- Explanations for problems with your U.S. individual or business tax obligations (if any) 2
- Credit or debit card for the $64.25 PTIN user fee
- If applicable, your supervisor’s PTIN (view the Notice 2011-6 fact sheet for more information)
- If applicable, any U.S.-based professional certification information (CPA, attorney,enrolled agent, enrolled retirement plan agent, enrolled actuary, certified acceptance agent, or state license) including certification number, jurisdiction of issuance,and expiration date
PTINs that were obtained for the 2011 filing season expired on December 31, 2011. Renewal costs $63 and renewals are still being accepted.
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