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The IRS Return Preparer Office has begun sending PTIN expiration notices to tax professionals who have not renewed their PTINs. Notices will go to approximately 150,000 PTIN holders.

The notice explains that the recipient’s PTIN has expired but can be renewed at any time. The user fee is $50.

Until the number is renewed, however, the practitioner should not prepare returns.

To renew a PTIN, preparers need personal and business information; explanations for any felony convictions or for problems with any U.S. tax obligations; and, if applicable, any U.S.-based professional certification information such as CPA, attorney, EA, enrolled retirement plan agent, enrolled actuary, certified acceptance agent, or a state license, including certification number, jurisdiction of issuance and expiration date.

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