Missed PTIN CPE & renewal

[gantharper]

I missed getting the required 18 hours of CPE and didn't (couldn't) renew my PTIN by 12/31/24.  I'm an 'inactive' licensed CPA.  Can I take the required coursework now and then apply to renew my PTIN once I have completion certificates for my CPE?  I'm not going to prepare/file any returns prior to getting my PTIN registration current.

[sjrcpa]

Do you need CPE for a PTIN?

I thought anyone could get one.

[gantharper]

I need a PTIN because I will be charging for tax return preparation.

[sjrcpa]

As I said, I don't think you need CPE for that.

[taxiowa]

sjrcpa is correct.  You need CE for your CPA license.  But you don't need to be a CPA to get or renew your PTIN.  Just mark down that you are an unlicensed tax preparer.