What is the IRS practitioner hotline number?

The Practitioner Priority Service is 866-860-4259, Monday to Friday, 7 a.m. to 7 p.m. local time. Alaska and Hawaii follow Pacific time.

Is the Practitioner Priority Service the same as the practitioner hotline?

Effectively yes. PPS replaced the old Practitioner Hotline, and people still use the old name for it.

How many clients can I ask about on one PPS call?

Five. The Internal Revenue Manual tells assistors to limit practitioners to no more than five clients per call.

Do I need a CAF number to call PPS?

You need a Form 2848, 8821 or 8655 on file for each client, and your CAF number is how the assistor finds them. If you've lost it, PPS can retrieve it after verifying you.

Can PPS answer tax law questions?

Not from the account assistors. The menu lists a general tax law option, but the Internal Revenue Manual says technical tax-law questions aren't answered on the PPS line.

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IRS Practitioner Priority Service: the tax pro hotline, explained

Number, hours, the official menu, the five-client limit and what to try before you call. Checked against irs.gov and the Internal Revenue Manual.

Last reviewed October 31, 2026

The Practitioner Priority Service (PPS) is the IRS phone line for tax professionals calling about a client's account: 866-860-4259, Monday to Friday, 7 a.m. to 7 p.m. your local time (Alaska and Hawaii follow Pacific time). It's what most people mean by the "IRS practitioner hotline". It replaced the old Practitioner Hotline back in the early 2000s, and you need an authorization on file for every client you ask about.

Who can use PPS

PPS is open to any tax professional with a valid third-party authorization on file for the client: Form 2848 (power of attorney), Form 8821 (tax information authorization) or Form 8655 (reporting agent). Have your CAF number ready; it's how the assistor finds your authorizations.

If you don't have a CAF number yet, or can't find it, the CAF number helper walks through getting or recovering one and which form to file. If your CAF number is in "pending review", PPS can't discuss your clients until the IRS clears it.

The IRS publishes the menu on its PPS page:

Option	For
1	General tax law questions
2	Individual accounts not in collection or exam
3	Business accounts not in collection or exam
4	Balance due and collection (Automated Collection System)
5	Underreporter (AUR) notices, by the number on the notice
6	Correspondence exam, by the number on the letter
9	Repeat the menu

The IRS is also piloting speech recognition on the line that asks callers to repeat a phrase, to confirm a live person is calling before transferring. Note that the Internal Revenue Manual says technical tax-law questions aren't answered by PPS account assistors, so option 1 is best treated as a router rather than a research line.

Limits: five clients per call

Five clients per call. The Internal Revenue Manual tells assistors to limit a practitioner to no more than five clients on one call.
Transcripts: up to 30 per client, including no more than 10 internal IRS transcripts.
Accounts in collection or exam go to options 4–6, not the general account assistors.

If you have more than five clients to work, split them across calls, or use the online alternatives below for anything that doesn't need a person.

What PPS handles, and what it doesn't

PPS can help with: account issues for individuals and businesses not in collection or exam (finding and applying payments, explaining notices, account adjustments), transcripts, income verification, EIN verification and lost CAF numbers. A penalty abatement request with a 2848 on file gets an immediate approve or deny decision; other adjustments get a verbal answer and a letter within three to four weeks.

PPS can't help with: technical tax-law questions, ID.me or Login.gov identity problems, international accounts (call 267-941-1000 instead; PPS can't transfer you), or new EINs (apply online).

Faster alternatives to calling

Tax Pro Account: request and record a 2848 or 8821 for an individual client in real time, and get an individual CAF number instantly.
Transcript Delivery System (e-Services): pull transcripts for clients with an authorization on file, no call needed.
Secure Object Repository (SOR): where unmasked wage and income transcripts are delivered.
e-Help Desk (866-255-0654): e-Services and TDS access problems, 6:30 a.m. to 6 p.m. Central.

How to spend less time on hold

Batch clients into groups of five and call once per group.
Have your CAF number, each client's name, SSN or EIN, tax years and any notice numbers in front of you before you dial.
Avoid Mondays and Tuesdays. The IRS says waits across its lines are longest then, and around Presidents Day weekend and the April deadline.
Call near opening time. The line opens at 7 a.m. in your own time zone, and a long queue late in the day can run past 7 p.m.
Check the IRS phone finder for whether the line is open right now, including federal holidays.

Is PPS open right now?

The PPS line is preselected. Switch to any other IRS line from the menu.

What do you need help with?

Practitioner Priority Service

866-860-4259

Monday–Friday: 7 a.m. – 7 p.m., your local time (Alaska and Hawaii: Pacific time)

Menu path to a person

1Option 2: individual accounts not in collection or exam.
2Option 3: business accounts not in collection or exam.
3Option 4: balance due and collection (ACS).
4Option 5: underreporter (AUR) notices, by the number on the notice.
5Option 6: correspondence exam, by the number on the letter.

You need a Form 2848, 8821 or 8655 on file for each client, and your CAF number.
The IRS limits each call to five clients.

Best time to call: the IRS says waits are longest on Mondays and Tuesdays, over Presidents Day weekend and around the April filing deadline, and that outside filing season Wednesday to Friday is usually quicker. It doesn't name a best time of day.

Source: www.irs.gov. Checked October 31, 2026.

FAQ

What is the IRS practitioner hotline number?: The Practitioner Priority Service is 866-860-4259, Monday to Friday, 7 a.m. to 7 p.m. local time. Alaska and Hawaii follow Pacific time.
Is the Practitioner Priority Service the same as the practitioner hotline?: Effectively yes. PPS replaced the old Practitioner Hotline, and people still use the old name for it.
How many clients can I ask about on one PPS call?: Five. The Internal Revenue Manual tells assistors to limit practitioners to no more than five clients per call.
Do I need a CAF number to call PPS?: You need a Form 2848, 8821 or 8655 on file for each client, and your CAF number is how the assistor finds them. If you've lost it, PPS can retrieve it after verifying you.
Can PPS answer tax law questions?: Not from the account assistors. The menu lists a general tax law option, but the Internal Revenue Manual says technical tax-law questions aren't answered on the PPS line.

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