February 2000

State and City Accept IRS PTINs

Tax return preparers may enter their preparer tax identification number (PTIN) assigned by the IRS in lieu of their Social Security number on all New York state and New York City forms wherever the forms require a Social Security number. The ruling is effective for filings made on or after January 1, 2000, despite any instructions to the contrary on state and city department of finance forms.

PTINs are the eight-digit numbers starting with P, assigned by the IRS to tax preparers pursuant to section 6109(a) of the Internal Revenue Code as amended by the IRS Restructuring and Reform Act of 1998.

Tax return preparers who do not have an IRS-assigned PTIN must continue to include their Social Security numbers. In addition, an individual preparer must use his or her Social Security number on returns or reports filed on his or her own behalf as the taxpayer.

To apply for a PTIN, complete form W-7P, Application for Preparer Tax Identification Number. The IRS will send preparers the assigned number by mail only. To obtain a copy of the form, see http://www.nysscpa.org or http://ftp.fedworld.gov/pub/irs-pdf/fw7p.pdf. *