All paid federal tax return preparers must obtain a Preparer Tax Identification Number (PTIN) and renew it annually or penalties may apply. 

The Internal Revenue Service announced the following changes to the application and renewal process:

• Return preparers who are nonsigning supervised preparers or non-1040 preparers (that is, who do not prepare Forms 1040 for compensation) must identify themselves as such.
• Nonsigning supervised preparers must provide a supervisor’s PTIN when applying for or renewing their PTINs.
• Credentialed preparers (CPAs, attorneys and enrolled agents) must provide the expiration date for their licenses when they apply for or renew their PTINs.

PTIN renewal and registration is now open on the IRS website.