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Senate of Pennsylvania
Session of 2019 - 2020 Regular Session


Posted: June 11, 2019 09:32 AM
From: Senator Patrick M. Browne
To: All Senate members
Subject: Preparer Tax Identification Number (PTIN) on State Tax Returns
In the near future, I plan to introduce legislation to protect taxpayers and the Commonwealth from practices of unscrupulous paid tax preparers.

Tax preparation can be complex and confusing, with many filers relying on paid professionals to complete their income tax returns. While the vast majority of paid tax preparers are qualified, ethical professionals, sometimes unscrupulous preparers take advantage of unsuspecting taxpayers by inflating tax credit claims or falsifying information on the taxpayer’s return. While this action constitutes fraud and is illegal, it is sometimes difficult to catch these perpetrators at the state level.

As a result, I intend to introduce legislation that would require any paid tax preparer to include his/her preparer tax identification number, or PTIN, on state income tax returns they file on behalf of another taxpayer. The IRS currently requires the inclusion of a preparer’s PTIN on federal returns, however there is no such requirement for state returns. My legislation strikes a balance by providing ability for the state to identify a pattern of fraudulent returns filed by a preparer while not creating an onerous mandate on tax preparers. All preparers filing federal returns must have their IRS-issued PTIN on the federal return. My legislation would require the same number to be filed on the state return as well.

Introduced as SB771