Twitter announced it will hand the @POTUS account over to President-elect Biden on Inauguration Day — even if President Trump refuses to concede.

“Twitter is actively preparing to support the transition of White House institutional Twitter accounts on Jan. 20, 2021,” a Twitter spokesman told The Post on Friday.

“As we did for the presidential transition in 2017, this process is being done in close consultation with the National Archives and Records Administration,” the spokesman added.