Preparer Tax Identification Number definition
Preparer Tax Identification Number. (PTIN) means the number issued by the Internal Revenue Service (IRS) to paid preparers to use on all the returns they prepare;
Preparer Tax Identification Number means an identifying number issued by the Internal Revenue Service in accordance with section 6109 of the Internal Revenue Code of 1986, as amended, and title 26 Code of Federal Regulations section 1.6109-2.
Examples of Preparer Tax Identification Number in a sentence
Furthermore, ERO represents and warrants that it possesses all approvals, permits, memberships, contracts, licenses, required education and training, and identification numbers, including an Electronic Filing Identification Number ("EFIN"), necessary to conduct its business and that all employed or contracted tax preparers have registered with the IRS and possess a Preparer Tax Identification Number (“PTIN”).