Academic journal article Journal of Accountancy

IRS Issues PTINs to Preparers

Academic journal article Journal of Accountancy

IRS Issues PTINs to Preparers

Article excerpt

Beginning this year, tax practitioners can use alternative numbers called PTINs on the individual tax returns they prepare for clients instead of their own Social Security numbers. The IRS is providing this option in response to practitioners' concerns about privacy and possible misuse of their Social Security numbers by anyone who has access to prepared returns.

The 9-digit PTIN will begin with the letter "P." Form W-7P, Application for Preparer Tax Identification Number, can be obtained from the IRS's Web site (www.irs.ustreas.gov) or by calling its toll-free forms hot line--800829-3676.

States get in the act

Most states are allowing tax preparers to use the IRS-issued PTIN numbers on state tax returns. However, thirteen states do not recognize the PTINs; of them, 11 do not require preparers to enter their Social Security numbers on state returns. Arizona and Tennessee are the only states that require practitioners to use their Social Security numbers on state tax returns, but will not permit them to use the PTINs.

                   Allows
                  federal
State              PTINs     Reason

Alabama             Yes
Alaska              Yes
Arizona              No
Arkansas            Yes
California          Yes
Colorado            Yes
Connecticut         Yes
Delaware            Yes
Florida             Yes
Georgia             Yes
Hawaii              Yes
Idaho               Yes
Illinois            Yes
Indiana             Yes
Iowa                Yes
Kansas              N/A      Social Security number not required
Kentucky            Yes
Louisiana           Yes
Maine               Yes
Maryland            N/A      Social Security number not required
Massachusetts       Yes
Michigan            Yes
Minnesota           Yes
Mississippi         Yes
Missouri            Yes
Montana             Yes
Nebraska            N/A      Social Security number not required
Nevada              N/A      Social Security number not required
New Hampshire       Yes
New Jersey          Yes
New Mexico          Yes
New York            Yes
North Carolina      Yes
North Dakota        Yes
Ohio                Yes
Oklahoma            N/A      Social Security number not required
Oregon              N/A      Social Security number not required
Pennsylvania        Yes
Rhode Island        Yes
South Carolina      Yes
South Dakota        Yes
Tennessee            No
Texas               N/A      Social Security number not required
Utah                Yes
Vermont             Yes
Virginia            Yes
Washington          N/A      Social Security number not required
West Virginia       N/A      Social Security number not required
Wisconsin           N/A      Social Security number not required
Wyoming             N/A      Social Security number not required

Note: PTINs are allowed in the District of Columbia. …

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