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.
This 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 program, visit www.irs.gov/Tax-Professionals/Annual-Filing-Season-Program
Voluntary Inactivating/Reactivating PTIN.
An individual who no longer practices before the IRS 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, see Voluntarily Inactivate PTIN
, later, or review information available at www.irs.gov/ptin
Directory of Federal Tax Return Preparers with Credentials and Select Qualifications.
The IRS has launched a public listing on the IRS website of PTIN holders who are attorneys, CPAs, EAs, 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 includes the individual's name, city, state, and zip code. The city and
state of the business address you enter on line 5a of this form will be the address reflected in the online Directory of Federal
Tax Return Preparers with Credentials and Select Qualifications if you meet the qualifications for inclusion. If you have
more than one business location, enter your primary business location address. See the line 12 instructions for the definitions
of professional credentials and select qualifications, later.
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 United States, 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 IRS 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.