Louis E. Michelson, A Professional Corporation

Providing Legal and Tax Advisory Services to Nonprofit Organizations

PTINs for Form 1023/1024 Preparers

February 18th, 2011 · No Comments · Uncategorized

The following information is provided courtesy of the ABA Section of Taxation’s Exempt Organizations Committee, and reflects communications undertaken on behalf of the Committee by Eve Borenstein and Jennifer Reynoso:

We have learned the following from the IRS on the topic of whether a Form 1023/1024 “preparer” must have a PTIN:

The TE/GE National Office has confirmed that it is the Office of Chief Counsel (Procedure & Administration) that administers the PTIN issues.  That Office’s position to date is that all forms filed with the IRS are considered a “tax return” for purposes of the PTIN requirement unless specifically exempted by Notice 2011-6.  Form 1023/1024 is not exempted at this time.  Thus, anyone compensated for preparing all or a substantial portion of a 1023 or 1024 (or supervising the preparation of a 1023/1024) is required to have a PTIN.  Note: Neither the Form 1023 nor 1024 requires preparers to post their name and PTIN on the Form but the preparer is required to have the PTIN.

Chief Counsel (Procedure & Administration) has indicated that they are open to comments as to what tax forms should and should not be on the list.  (Comments on the Notice’s listing of “forms” may be submitted to CC:PA:LPD:PR (Notice 2011-6), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Alternatively, taxpayers may submit comments electronically to [email protected]. Please include “Notice 2011-6” in the subject line of any electronic communications.)


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