RubinBrown Team Member Manual

Section: Preparer Tax Identification Number 1218

Policy Title: Policy Number:

Risk Management

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

Background: In 2009, the Internal Revenue Service (IRS) created the Preparer Tax Identification Number (PTIN) to protect the privacy of tax return preparers. The PTINs replaced the procedure of disclosing the tax preparer’s social security number on the tax returns. In 2011, the Service issued regulations revising the rules and procedures governing PTINs to require all covered return preparers to obtain one and renew it annually as part of the registration requirement. The regulations made a PTIN required on all tax returns prepared after December 31, 2010. The regulations require PTINs for both signing and nonsigning preparers and only to CPAs, attorneys, enrolled agents and preparers who qualify under a new category of registered return preparers. Policy: Due to the lack of specific guidelines in the regulations and the Firm’s desire to maintain flexibility in assigning our professionals, every RubinBrown team member within the Tax Services Group, Entrepreneurial Services Group and Assurance Services Group whose practice may require them to prepare all or substantially all of a federal tax return should apply for or renew a Preparer Tax Identification Number (PTIN) annually. According to Notice 2011-6 when applying for a PTIN,“Supervised Preparers and Non-1040 Preparers” must provide the PTIN of their supervisor unless you are a licensed CPA. For those who are classified as Supervised Preparers and Non-1040 Preparers, please use the following individuals and their respective PTIN’s as applicable when applying for your personal PTIN: • St. Louis - Tim Sims (P00128614) • Kansas City - Mary Ramm (P00038710) • Denver - Bill Rooney (P00176367)

• Las Vegas - Jeff Breeden (P00232400) • Chicago - John Woodbury (P00132284)

There is no fee to obtain or renew a PTIN. A copy of the PTIN confirmation received by the team member from the Internal Revenue Service should be provided to the Director of Tax Operations annually. If you have any questions regarding this policy, please contact a Tax Practice Leader for your respective office.

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