Day 4 Recap Quiz

What PTIN statuses do NOT require addressing on a call?

Select all that apply.

• Suspended

• Voluntary Inactive

• Active

• Permanently Expired

• Pending Activation

Answer explanation

All other statuses require probing to determine if the RP will be preparing returns.

True or False:

Preparers need a PTIN for each tax year they will be preparing taxes for.

• True

• False

Answer explanation

REMEMBER:
PTIN's go by calendar year, not tax year.
Try to clarify this with your callers if they're confused.

As long as they're active during that calendar year, then they can prepare returns for ANY tax year.

Which questions are you required to ask when you have a caller/chatter with an Expired PTIN?

Select all that apply.

• If they had an active CPA license while expired

• If they have prepared tax returns while expired

• If they had an active EA license while expired

• If they plan to renew for next year

Answer explanation

They are required to renew for all years that they were actively preparing returns and/or held an Active EA license.

So if they say 'Yes' then you must inform them how to renew for those prior years.

(Go find the CPG for Prior Years for details!)

True or False:

If a preparer has a Permanently Expired PTIN, they are not eligible for an Activation Code.

• True

• False

Answer explanation

If their PTIN is Permanently Expired they must create a new account and go through registration as if they were a new preparer.

If a preparer has a Suspended PTIN that occurred in 2021, what should you advise them?

Write your response in your own words.

(This is a TOUGH question. You have 3 minutes. Take your time)

Evaluate responses using AI:

OFF

Answer explanation

Remember the PTIN system transferred from Versa to ServiceNow in late 2022.

Any suspensions that occurred in Versa cannot be paid online in ServiceNow. This preparer must mail in their repayment to resolve their suspension!

Once resolved they can easily renew online.

An RP prepared returns while their PTIN was Voluntary Inactive. What will their status show as after attesting that they DID file taxes?

• Active

• Expired

• Not Compliant

• Permanently Expired

Answer explanation

Inform the RP that they must re-activate their PTIN before preparing any returns. This may include paying the renewal fee if they haven't already.

(Check out the Voluntary Inactivate/Reactive CPG for details!)

What does it mean when a PTIN status shows as Pending Activation?

• It was registered for the next year, and will become active on January 1st

• It needs to be renewed for the current year

• It has been expired for more than 3 years

• It was registered for the next tax season, and will become active when tax season starts

Answer explanation

Their PTIN will become active on January 1st, at that time they can begin preparing returns for compensation using their PTIN.

True or False.

Enrolled Agents are only required to have an active PTIN if they prepare tax returns for compensation.

• True

• False

Answer explanation

Enrolled Agents (EA) are required to have an active PTIN, regardless of whether they are preparing tax returns or not.

What is the only way to resolve a Suspended PTIN status?

• Create a case.

• Repay the fee.

• Create a new account and re-register.

• Send a written letter to the CCC.

Answer explanation

Suspensions happen when something is wrong with the payment submitted for their PTIN.

The only way to resolve it, is to resubmit payment.

Which Ninja Turtle was the best?
Draw a circle on the image!

Answer explanation

They're all awesome!

But Master Splinter wasn't a Ninja Turtle!