Answer:
The first option is the correct answer.
Step-by-step explanation:
A PTIN is required to prepare or sign most tax returns.
The PTIN or full form Preparer Tax Identification Number (PTIN) is an identification number, used by the pre parers to claim for refund or compensation during tax return filing.
So, a person who has to claim refund must have his or her own PTIN and each tax return pre parer may only obtain one PTIN.
