Why it matters
The IRS page says 2027 PTIN applications and renewals are being processed now, as of 2026-11-09, so renew before the 2026 returns start. The fee is $18.75 for the 2027 PTIN, whether new or renewed. The rule covers staff who only assist on returns. Check that each person has one and keep the numbers in your staff file.
Example
A new hire assembles workpapers for 2026 returns and is paid for it, so the firm treats the hire as needing a PTIN. If the hire has none, they apply online, which the IRS says takes about 15 minutes, and pay $18.75, which is non-refundable and non-transferable. The paper route is Form W-12, the PTIN application, mailed with $18.75 to IRS Tax Pro PTIN Processing Center, PO Box 380638, San Antonio, TX 78268. The IRS says paper takes 6 weeks.
Related terms
Questions about PTIN
How much does a PTIN cost and how do you renew it?
The IRS lists $18.75 for both the initial application and renewal of a 2027 PTIN. Renew in your online PTIN account and pay by card or eCheck. The paper route is Form W-12 mailed with $18.75, and the IRS says paper takes about 6 weeks.
Does a PTIN replace a firm's EIN or an Annual Filing Season Program record?
No. A PTIN identifies one preparer. The firm has its own number, and the Annual Filing Season Program is a separate optional step for non-credentialed preparers who want public directory listing or limited representation rights.