If the regulations are implemented, all paid preparers must use the new system to obtain a PTIN, including those who already have such a number, although they will generally be reassigned the same PTIN. The current PTIN system will come to an end on Monday, August 22. Preparers such as CPAs, who are not subject to new testing and continuing education requirements, must also apply.

Among other IRS proposals are regulations that would extend current regulations that apply to attorneys, certified public accountants, enrolled agents and other specified tax professionals to all tax return preparers, including currently unenrolled tax return preparers. The IRS also wants to clarify the definition of practice, as well as to establish a new registered tax return preparer designation and the eligibility requirements for becoming a registered tax return preparer.