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It is important to follow these instructions. If your application is incomplete, the IRS will request that you supply the missing information within a specified time. The IRS will be unable to process your application if you do not provide the missing information.
If you do not select a calendar year, then your PTIN application will be processed for the current calendar year.
If you checked the “Renewal application” box in line 1 and need to renew for a prior calendar year, you must indicate this by entering the year (YYYY format) in the “Prior year” box and listing each prior calendar year in the space(s) provided. Complete a single Form W-12 for multiple calendar years, for which you are applying for a prior-year PTIN.
If your PTIN has been in an expired status for more than one full calendar year, you must renew for each previously expired year unless you were inactive during any one of those calendar years.
If you were inactive during any one of those prior calendar years but did not place your PTIN into voluntary inactive status, you can retroactively do so by following the instructions under Voluntarily Inactivate PTIN, earlier.
If you do not have an SSN because you are either a U.S. citizen who is a conscientious religious objector or a foreign individual, you will need to complete and submit an additional form along with Form W-12. Also, because of the documentation that must accompany the submission, you must send the additional form and documentation by mail. See below for additional requirements.
If you are a U.S. citizen who does not have an SSN because you have a conscientious religious objection to having an SSN, you must complete an additional form as part of the PTIN application process. The form you must complete is Form 8945, PTIN Supplemental Application For U.S. Citizens Without a Social Security Number Due To Conscientious Religious Objection. On Form 8945, you will verify information about your identity, citizenship, and conscientious religious objection. See Form 8945 for instructions on completing and submitting the form and the required documents.
If you are a foreign person who does not have an SSN, you must complete an additional form as part of the PTIN application process. A foreign person is an individual who does not have and is not eligible to obtain an SSN and is neither a citizen of the United States nor a resident alien of the United States as defined in section 7701(b)(1)(A). The form you must complete is Form 8946, PTIN Supplemental Application For Foreign Persons Without a Social Security Number. On Form 8946, you will verify information about your foreign status and identity. See Form 8946 for instructions on completing and submitting the form and the required documents.
The business address listed on line 5a will be 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.
If you have an SSN and are applying for a PTIN and any of the statements below apply to your current U.S. situation, then you must submit a paper PTIN application along with two identity verification documents. See Required Supporting ID Documentation below.
You have never filed a U.S. federal income tax return.
You have not filed a U.S. federal income tax return in the past 4 years.
You do not have a U.S. federal income tax filing requirement (such as certain individuals from Puerto Rico).
When filing a paper Form W-12, you must submit an original or certified copy of your social security card along with an original or certified copy of one other government-issued document that contains a current photo ID. Examples of acceptable supporting documents are listed below. All documents must be current (not expired), an original or certified copy, and must verify your name. If you submit copies of documents that display information on both sides, copies of both the front and back of the document(s) must be submitted with the paper Form W-12 application.
U.S. State ID Card.
Military ID Card.
National ID Card.
You can submit original documents or certified copies. A certified copy is a document that the original issuing agency provides and certifies as an exact copy of the original document and contains an official seal from the issuing agency. All certifications must stay attached to the copies of the documents when they're sent to the IRS. Certified documents have a stamp and/or an ink seal (may or may not be raised). Any copy certified by a foreign official must be issued by the agency or official custodian of the original record. The foreign certification must clearly certify that each document is a true copy of the original. All certifications must stay attached to the copies of the documents when they are sent to the IRS.
Send the completed Form W-12 with the required documentation to the mailing address listed under How To File, earlier. If your application is not complete and you do not supply the required information upon request, the IRS will be unable to process your application.
An attorney is any individual who is licensed to practice law by the bar of the highest court of any state, territory, or possession of the United States, including a commonwealth, or the District of Columbia.
A CPA is any individual who is duly qualified to practice as a CPA in any state, territory, or possession of the United States, including a commonwealth, or the District of Columbia.
An EA is any individual enrolled as an agent who is not currently under suspension or disbarment from practice before the IRS. EAs are licensed by the IRS.
An enrolled actuary is any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries.
An ERPA is any individual enrolled as a retirement plan agent who is not currently under suspension or disbarment from practice before the IRS.
A state regulated tax return preparer is any individual who remains current with certain state-based tax return preparer programs. Tax return preparers who are registered with the following will fall into this category.
The above list of participating state programs is subject to change. For the most up to date information on participating states, visit www.irs.gov/ptin.
Oregon Board of Tax Practitioners.
California Tax Education Council.
Maryland State Board of Individual Tax Preparers.
State of New York.
A CAA is an individual or entity (college, financial institution, accounting firm, etc.) that has entered into a formal agreement with the IRS that permits them to assist alien individuals and other foreign individuals with obtaining Individual Taxpayer Identification Numbers. A CAA cannot verify documents in order for individuals to obtain a PTIN. CAAs should enter either their EFIN or the eight-digit office code assigned to them via the CAA application process.
Once you complete the requirements to participate in the Annual Filing Season Program, the IRS will add this to your PTIN account. See more information about the program listed under Reminders, earlier.
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