Beginning January 1, 2011 the IRS will require paid tax return preparers who prepare all or substantially all of a tax return to register and obtain a Preparer Tax Identification Number (PTIN). The requirements are intended to ensure tax preparers are competent and qualified.

Tax return preparers may apply for a PTIN using the IRS PTIN online application system at irs.gov. Individuals who currently possess a PTIN will need to reapply under the new system but generally will be reassigned the same number.

The IRS has also set up a special toll-free telephone number, 1-877-613-PTIN (7846), that tax professionals can call for technical support related to the new online registration system. Applicants will pay a $64.25 fee to obtain a PTIN, which will be valid for one year.

Receipt of a PTIN will be immediate after successful online registration. Tax preparers may also submit a paper application (Form W-12: IRS Paid Preparer Tax Identification Number Application). Paper applications will be processed in four to six weeks. Before registration, applicants should consider that the date the PTIN is assigned is established as the annual renewal date.

PTIN applications will require a Social Security number. Individuals without a Social Security number may apply but will be required to provide one of the following: Form 8945 (PTIN Supplemental Application for U.S. Citizens Without a Social Security Number Due to Conscientious Religious Objection) or Form 8946 (PTIN Supplemental Application for Foreign Persons Without a Social Security Number.)

Check the Express2290 blog soon for more information regarding the IRS PTIN requirements.

Any individual buying or using a heavy duty truck must file and pay the Heavy Duty Trucks Road Tax. The filing process involves filling out Form 2290. You can use online software to fill it out and get it done in just a few minutes.

Make sure to have the Vehicle Identification Numbers of any vehicles you are filing for. If the truck(s) you’re filing for will travel 5,000 miles or less during the tax period (July to June of the next year), a tax refund can be claimed by the filer. That also applies if the heavy highway vehicle was destroyed, stolen or sold during the tax period. Claiming the refund requires a different form. Some online programs will even help tax payers file for their refund.

There are different tax rules for different types of trucks–depending on the weight and what the truck is being used for. The taxable gross weight is 55,000 pounds or higher in most cases. Refer to Form 2290 or your online tax software for help with your particular truck.

Some online programs offer bundles that will let you file forms for hundreds of trucks for one price. This is useful if you have trucks that aren’t going on the road till later in the year.