6 choose one of these

To avoid the risk of penalties, tax preparers must abide by rules regarding preparer tax identification numbers (PTINs). Which of the following statements is TRUE regarding PTINs?

1. A PTIN is required semi-annually for anyone who prepares or assists in preparing federal tax returns for compensation.

2. If a tax preparer does not have a PTIN, they can still prepare tax returns for compensation.

3. The IRS may provide a PTIN to taxpayers who are victims of identity theft.

4. The preparer must enter their PTIN on the tax return in the space provided.