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 
www.irs.gov/w12.

What's New

Annual Filing Season Program (AFSP).   This new, voluntary program is designed to encourage unenrolled paid tax return preparers (paid tax return preparers who are not attorneys, certified public accountants (CPAs), or enrolled agents (EAs)) to complete continuing education courses for the purpose of increasing their knowledge of the law relevant to federal tax returns. To participate in the program, an individual must obtain a PTIN and meet certain continuing education requirements for a specific tax year.

  For further information regarding the Annual Filing Season Program, visit www.irs.gov/Tax-Professionals/Annual-Filing-Season-Program.

PTIN status.   An individual who no longer practices before the Internal Revenue Service and who no longer prepares any federal tax returns for compensation may request his or her PTIN be placed in inactive status at any time. For more information on voluntarily inactivating or reactivating your PTIN, refer to the section below the line 1 instructions or review information available at www.irs.gov/ptin.

Directory of Federal Tax Return Preparers with Credentials and Select Qualifications.   By January 2015, the IRS plans to launch a public listing on the IRS website of PTIN holders who are attorneys, CPAs, enrolled agents, enrolled retirement plan agents, enrolled actuaries, as well as individuals who successfully completed the requirements to participate in the Annual Filing Season Program. The searchable listing will include the individual's name, city, state, and zip code.

Reminders

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 1-877-613-PTIN (7846). For TTY/TDD assistance, call 1-877-613-3686. If calling internationally, call 1-915-342-5655 (not a toll-free number). Telephone help is generally available Monday through Friday from 8:00 a.m. to 5:00 p.m. 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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