The IRS has put its online Preparer Tax Identification Number (PTIN) system back online. The system had been shut down since June 2. As a result, the IRS is resuming the issuance of PTINs, and it is doing so without charge.

The IRS has also provided guidance on procedures that apply when a preparer’s PTIN has been in expired status for more than one calendar year.

The IRS posted a reminder saying that anyone who prepares, or assists in preparing, all or substantially all of a federal tax return for compensation is required to have a PTIN. All enrolled agents must also have a valid PTIN.

The IRS is considering how to proceed with respect to refunding previously paid PTIN fees. Preparers who have any questions on this subject should not contact the IRS. Rather, any questions regarding claims or refunds should be directed to the PTIN Fees Class Action Administrator at

The IRS will be posting information on its Tax Professionals webpage,

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