Five (5) IRS Numbers you need to know.

PTIN

Definition: Preparer Tax Identification Number  

Purpose: It's a number that tax preparers must use if they get paid to prepare a tax return. There's a section on the bottom of individual and business tax returns for preparers to write down their PTIN. 

TIGTA insight:

• We helped investigate a case where a Missouri tax preparer admitted to theft of government property when he stole COVID-19 Economic Impact Payments issued by the IRS to taxpayers. He prepared tax returns for clients but did not list himself as the paid return preparer (these are called "ghost preparers"), instead making it appear that the taxpayers themselves had submitted the returns. In this way, he stole at least $52,000 of his clients’ funds. 

  For more, read the press release from the U.S. Attorney's Office, Eastern District of Missouri.

EFIN

Definition: Electronic Filing Identification Number

Purpose: It's a number the IRS assigns to tax professionals and firms authorized to transmit returns electronically to the IRS. 

TIGTA insight:

• Back in 2017, we reported that IRS procedures do not always ensure that EFINs are assigned to qualified applicants or deactivated when required. One of our recommendations was for the IRS to finalize procedures for identifying and referring EFINs associated with potentially fraudulent return filings to the appropriate IRS office.

EIN

Definition: Employer Identification Number

Purpose: It's a nine-digit federal tax ID assigned to business and other entities for tax and financial purposes. 

TIGTA insight:

• We identified a scheme where individuals obtained Employer Identification Numbers (EIN), a unique nine-digit identifier required for tax purposes, and then used them to file business tax returns that improperly claimed ERC and Sick and Family Leave Credits. These tax returns frequently showed no signs that a business was active or operating. 

ITIN

Definition: Individual Taxpayer Identification Number

Purpose: An ITIN is a 9-digit number the IRS issues if you need a U.S. taxpayer identification number for federal tax purposes, but you aren’t eligible for a Social Security number.

TIGTA insight:

• Individuals with an ITIN can claim and receive tax credits if they are eligible. The IRS has systemic processes to administer its ITIN Program, but we recently reported that some ITIN holders received tax credits despite being ineligible. For Processing Years 2023 and 2024, we identified more than 45,000 tax returns with approximately $172 million in credits claimed by ITIN holders who were ineligible to receive these credits. 

IP PIN

Definition: Identity Protection Personal Identification Number.

Purpose: It's a six-digit number that prevents someone else from filing a tax return using your Social Security number.

TIGTA insight:

• We reported that in 2025, the IRS issued 7 million IP PINs to taxpayers.

For further assistance, contact me Arjune (AJ)

via e-mail (sallcnj19@gmail.com) or phone (862.275.9984).