PTIN renewal for 2027: fee, deadline and the W-12 questions

Every PTIN expires on December 31 and has to be renewed each year. Here is what the IRS says about renewing for 2027.

When renewal opens and when a PTIN expires

The IRS says: "All PTINs expire on Dec. 31 of each year and are required to be renewed to be current and active. PTIN renewal open season begins mid-October each year for the following year." The IRS gives no exact day. Its PTIN page, last reviewed 29 October 2026, says applications and renewals for 2027 "are now being processed."

That page also says anyone who prepares or assists in preparing federal tax returns for compensation "must have a valid 2027 PTIN before preparing returns." The IRS pages cited below name no other renewal deadline.

The fee

The fee to renew or get a PTIN is $18.75 for 2027. The IRS sets it at $10 per application or renewal, plus $8.75 payable to the third-party contractor. The 2026 fee is also $18.75. The fee for 2021 to 2025 is $19.75, and there is no PTIN fee for years before 2021.

The IRS calls the fee non-refundable and non-transferable. A PTIN fee is in addition to any fee for another credential or license you hold.

Renew online

The IRS describes three steps on irs.gov/ptin:

1. Log in to your PTIN account. With a Social Security number, you click "Sign in with Login.gov or ID.me" (if you have not been verified with either, the IRS says to create an account there first). Without one, you click "Log In" and enter your User ID and password.
2. On the main menu, select the "Renew my PTIN" tile and follow the prompts. You verify your personal information and answer a few questions.
3. Pay the $18.75 fee by credit, debit or ATM card, or by eCheck. After payment you get confirmation that the PTIN is renewed.

The IRS says it takes about 15 minutes online. If the "Renew my PTIN" option is missing while renewal season is underway, the IRS says to contact the PTIN Information Line.

Have these ready, per the IRS renewal checklist:

• your name and mailing address, and your business name and mailing address
• explanations for felony convictions or tax problems, if any
• a card for the fee
• certification details (CPA, attorney, enrolled agent and so on) if they apply: number, jurisdiction and expiration date

The IRS says most PTIN mail arrives through secure messaging in your PTIN account, so use your most up-to-date personal email address. It also says PTINs belong to the individual, not the business or firm.

Renew by paper

You can use Form W-12 instead. Form W-12 says to allow 6 weeks for processing. Send the form and $18.75 to IRS Tax Professional PTIN Processing Center, PO Box 380638, San Antonio, TX 78268.

The form says full payment must be included or the application is rejected. It also says you must send a separate check or money order for each calendar year, payable to "IRS Tax Pro PTIN Fee," and write the year on it. If a payment is returned, the PTIN goes into Suspended status.

What the renewal asks

The October 2026 revision of Form W-12 has these lines:

• Line 1: name, and whether this is an initial or renewal application, with your PTIN. It also asks if you are a current IRS or TIGTA employee.
• Line 2: the year. If you file between October 1 and December 31, you choose the current calendar year or the next one.
• Lines 3 to 6: Social Security number and date of birth, mailing address, business name and address, and a contact email you can reach at all times. If you are self-employed or an owner, partner or officer of a preparation business, line 5b asks for your EIN and CAF number, and says you must enter your EFIN and business website if you have them.
• Line 7: whether you were convicted of a felony in the past 10 years.
• Lines 8 to 9: the address, filing status and tax year of your last federal return.
• Line 10: whether you are current on individual and business federal taxes. The IRS defines that as all returns due filed (or an extension requested) and all taxes due paid (or acceptable payment arrangements made).
• Line 11: data security responsibilities, covered next.
• Line 12: professional credentials. Do not check any that are expired or retired.
• Line 13: the fee, then your signature under penalties of perjury.

Line 11 and your security plan

Line 11 is titled "Data Security Responsibilities." The text reads:

I am aware that paid tax return preparers are required by law to create and maintain a written information security plan that provides data and system security protections for all taxpayer information.

You must check Yes or No. The Form W-12 instructions say to "Check the box to acknowledge awareness that paid tax return preparers are required by law to create and maintain a written information security plan to protect taxpayer information." So the line is an awareness statement, and the form does not ask you to attach a plan. It points to IRS Publication 5708 and 4557.

If you have no written plan yet, our line 11 guide walks through the line, and the free WISP generator makes a draft. The what is a WISP guide explains the term.

Continuing education

The IRS says the Annual Filing Season Program is voluntary: "Anyone with a preparer tax identification number (PTIN) can prepare tax returns for compensation, but continuing education is encouraged for all tax return preparers." Those who choose to take part can meet the requirements with 18 hours of continuing education, including a six-hour federal tax law refresher course with test. People exempt from the refresher course need 15 hours. Participants must also renew their PTIN for the upcoming year and consent to the obligations in Circular 230, Subpart B and section 10.51. This page does not cover continuing education for enrolled agents or other credential holders.

Sources

• IRS, PTIN requirements for tax return preparers (reviewed 29 Oct 2026): irs.gov
• IRS, PTIN application/renewal assistance FAQ: irs.gov
• IRS, PTIN renewal checklist: irs.gov
• IRS, PTIN top FAQs (account access, renewal tile): FAQ 1, FAQ 2
• IRS, Instructions for Form W-12: irs.gov/pub/irs-pdf/iw12.pdf
• IRS, Form W-12 (Rev. 10-2026): irs.gov/pub/irs-pdf/fw12.pdf
• IRS, Annual Filing Season Program: irs.gov

This is general information, not legal advice.