Instructions for Form W-12 - Introductory Material

Future Developments

For the latest information about developments related to Form W-12 and its separate instructions, such as legislation enacted after they were published, go to

What's New

Use and Availability of Information on This Form.   We listed the information that is required to be made publicly available, under the Freedom of Information Act.

Continuing Education (CE) Completion.   Beginning in 2012, some paid preparers are required to obtain 15 hours of continuing education credit each calendar year from an approved CE provider to maintain a PTIN.


Telephone help.   If you have questions about completing this form or the status of your application or renewal, you may call the following phone numbers. If calling from the U.S., call 877–613–PTIN (7846). For TTY/TDD assistance, call 877–613–3686. If calling internationally, call +1 915–342–5655 (not a toll-free number). Telephone help is generally available Monday through Friday from 8:00 to 5:00 pm Central time.

Photographs of Missing Children

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

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