Instructions for Form W-12 - Introductory Material
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
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
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
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.
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.