Printer Friendly
The Free Library
14,764,603 articles and books
Member login
User name  
Password 
 
Join us Forgot password?

IRS issues PTINs to preparers.


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 An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws.  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 PTIN Preparer Tax Identification Number (US Internal Revenue Service)  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 See .gov and GovNet.

(networking) gov - The top-level domain for US government bodies.
) 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 Arizona (âr'əzō`nə), state in the southwestern United States. It is bordered by Utah (N), New Mexico (E), Mexico (S), and, across the Colorado R., Nevada and California (W).  and Tennessee Tennessee, state, United States
Tennessee (tĕn`əsē', tĕn'əsē`), state in the south-central United States.
 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 District of Columbia, federal district (2000 pop. 572,059, a 5.7% decrease in population since the 1990 census), 69 sq mi (179 sq km), on the east bank of the Potomac River, coextensive with the city of Washington, D.C. (the capital of the United States). .

--Jay A. Scheidlinger, CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. , Esq., a tax practitioner practitioner /prac·ti·tion·er/ (prak-tish´un-er) one who has met the requirements of and is engaged in the practice of medicine, dentistry, or nursing.

nurse practitioner  see under nurse.
 with Israeloff, Trattner & Co., Valley Stream, New York Valley Stream is a village in Nassau County, New York in the United States. As of the United States 2000 Census, the village population was 36,368. If you include South Valley Stream, and North Valley Stream the total population is 57,795 as of the 2000 census. .
COPYRIGHT 2000 American Institute of CPA's
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2000, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

 Reader Opinion

Title:

Comment:



 

Article Details
Printer friendly Cite/link Email Feedback
Title Annotation:tax identification numbers
Author:Scheidlinger, Jay A.
Publication:Journal of Accountancy
Geographic Code:1USA
Date:Feb 1, 2000
Words:373
Previous Article:Who are we as a profession - and what must we become?(CPAs)
Next Article:Early retirees can enjoy COLAs.(cost-of-living adjustments)
Topics:



Related Articles
The final return preparer regulations.
Invalid ID numbers will delay refunds. (identification numbers on tax returns)(Brief Article)
Alternative identification numbers for tax return preparers.
IRS approves third-party checkbox initiative.(tax preparers)
IRS unveils initiative to solve processing problems.(tax return preparer authority)
Checkbox designation.(IRS tax returns)
ITIN application changes.(individual taxpayer identification numbers)
ITINs - exceptions and questions.(individual tax identification numbers)
Social Security number not enough for EIC.(earned income credit)
Preparer penalties assessed on employer.

Terms of use | Copyright © 2009 Farlex, Inc. | Feedback | For webmasters | Submit articles