n-11-91.pdf

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Part III - Administrative, Procedural, and Miscellaneous

Certain Enrolled Retirement Plan Agents Not Required to Obtain a PTIN

Notice 2011-91

The regulations governing practice before the IRS, which are published in 31
CFR part 10 and are reprinted as Treasury Department Circular No. 230 (Circular 230),
establish enrolled retirement plan agents as individuals who may practice before the
IRS. Enrolled retirement plan agents’ practice is limited under section 10.3(e) of
Circular 230 to representing taxpayers before the IRS with respect to issues involving
the following programs or forms: employee plans determination letter program,
employee plans compliance resolution system, employee plans master and prototype
and volume submitter program, and the Form 5300 and the Form 5500 series that are
filed by retirement plans and plan sponsors but not with respect to actuarial forms or
schedules.
Section 10.4(b) of Circular 230 requires individuals who want to become an
enrolled retirement plan agent to have a valid preparer tax identification number (PTIN),
and section 10.6(d)(3) requires enrolled retirement plan agents to have a valid PTIN to
be eligible to renew their status as an enrolled retirement plan agent.
Section 1.03 of Notice 2011-6 (2011-3 I.R.B. 315) provides that a tax return
preparer must have a PTIN to prepare for compensation any IRS form unless the form

is expressly identified as not requiring a PTIN. Notice 2011-6 further provides a list of
forms for which no PTIN is required. Among the forms included on this list are the Form
5300 and the Form 5500 series returns. The IRS has been informed, through public
comments, that many enrolled retirement plan agents prepare only the Form 5300 or
the Form 5500 series returns. These public comments are available upon request or at
www.regulations.gov.
The Treasury Department and the IRS therefore intend to amend Circular 230 to
remove the requirement for individuals to have a PTIN prior to applying for enrollment or
renewing enrollment as enrolled retirement plan agents. Thus, effective immediately,
enrolled retirement plan agents and applicants to become enrolled retirement plan
agents are not required to have a PTIN to apply for enrollment or renew enrollment as
an enrolled retirement plan agent. Enrolled retirement plan agents must, however,
obtain a PTIN if, for compensation, they prepare, or assist in the preparation of, all or
substantially all of any tax return or claim for refund that is not on the list of forms
exempt from the PTIN requirement as provided in section 1.03 of Notice 2011-6 or any
future guidance.
The principal author of this notice is Emily M. Lesniak of the Office of Associate
Chief Counsel (Procedure and Administration). For further information regarding this
notice contact Emily M. Lesniak on (202) 622-4570 (not a toll-free call).