Prepared June 1, 2023 at 2:33 PM PT
You can not be a paid tax preparer without getting a Preparer Tax Identification Number (PTIN).
That being said, you do not have to have continuing education (CE) to be a paid preparer. So, if you are not going to pursue a higher qualification (as discussed below), you don't need to get the PTIN until you go to work as a paid preparer.
But, you do need to have CE if your plan on advancing to "higher qualification" levels of being a paid preparer. On a national (IRS) level these are (a) Annual Filing Season Program (AFSP) record of completion and (b) higher level--Enrolled Agent (EA). If you have a PTIN and your are taking IRS-qualified CE courses for this purpose, you must identify your PTIN to the training administrator and they report you successful completion of the CE to the IRS. With this record, the IRS can proceed with granting these qualifications once other requirements are met.
Certain states also have registration programs for tax preparers, each with their own requirements. These all require a federal PTIN and assign their own registration numbers . These states are California, Maryland, New York and Oregon.
Hope this helps.
Rodger Wehage, EA
Operating in the State of Washington