IRS recently released Notice 2011-6 that exempts a non-signing preparer of a CPA firm (and certain other professional firms) from the exam and education requirements of the preparer tax identification number (PTIN). It does not, however, change the requirement that a non-signing preparer may need to obtain a PTIN and pay the user fee. A non-CPA intern or staff who prepares “all or substantially all” of a tax return that the supervising CPA signs must still register for a PTIN before beginning the 2011 filing season.
Notice 2011-6 also clarifies that the preparation of certain forms does not trigger the requirement to register for a PTIN. Among those are Form SS-4; Application for Employer Identification Number; Form W-2; Form 1098 series; and Form 1099 series. See the notice for a complete list.
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