Form W-12 - IRS Paid Preparer Tax Identification Number (PTIN) Application

Instructions for Form W-12
IRS Paid Preparer Tax Identification Number (PTIN)
Registration
Application
Section references are to the Internal Revenue Code unless otherwise noted.

General Instructions
What’s New
Form W-12 is replacing Form W-7P, Application for Preparer Tax Identification Number.
Regulations were recently issued to state, among other things, who is required to apply for a
preparer tax identification number (PTIN) and the fee associated with applying for a PTIN.
Regardless of whether or not you have previously received a PTIN, you must file Form W-12 to
apply for a PTIN and pay the $50+ fee associated with the application for a PTIN. See Who Must
Apply, later, for details.
After December 31, 2010, you must use the assigned PTIN on returns you are paid to prepare.
You will no longer be permitted to enter your social security number (SSN) in lieu of your PTIN on
returns that you are paid to prepare. Do not write “PTIN applied for” in the Paid Preparer’s Use
Only section of a tax return that you are paid to prepare.

Purpose of Form
Use this form to apply for a PTIN. You need to apply for and receive a PTIN if you are a paid tax
return preparer. If you use a PTIN, you will meet the requirement under section 6109(a)(4) of
furnishing your identifying number on returns you prepare. The PTIN cannot be used in place of
the employer identification number (EIN) of the tax preparation firm.

Tip. After December 31, 2010, you must have a PTIN to be eligible to prepare a tax
return for compensation
Telephone help. If you have questions about completing this form or need to check on
the status of your application, 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 319-464-3272 (not a toll-free number).

Who Must Apply
Anyone who is a paid tax return preparer must apply for and receive a PTIN. For the purposes of
getting a PTIN, a tax return preparer is any individual who is compensated for preparing, or
assisting in the preparation of all or substantially all of a tax return or claim of refund of tax. See
Regs. 1.6109-2(g) for more information on who is considered a tax return preparer in regard to
getting a PTIN.
Regardless of whether or not you have previously received a PTIN, you must file Form W-12 to
register for a PTIN and pay the fee associated with the registration for a PTIN. See Line 14, later,
for more information on the fee.

Methods of Applying
Applying online. Go to the webpage TBD. Follow the instructions to submit Form W-12 and the
payment of the fee.
Applying by mail. Complete Form W-12. Send the form along with a check or money order for
the fee to:
IRS Tax Pro PTIN Processing Center
104 Brookeridge Drive #5000
Waterloo, IA 50702
Allow 4-6 weeks to receive your PTIN.

Specific Instructions
Line 1. Enter your legal name on line 1. This entry should reflect your name as it appears on your
tax return and as it will be entered on tax returns that you are paid to prepare.
Line 2. Enter your complete mailing address on line 2.
Note. If the U.S. Postal service will not deliver mail to your physical location, enter the U.S. Postal
service post office box number for your mailing address. Contact your local U.S. Post Office for
more information. Do not use a post office box owned by a private firm or company.
Line 3. Enter your social security number (SSN) and date of birth.

Paid preparers without SSNs. If you do not have a social security number because you are
either a foreign person or a U.S. citizen who is a conscientious religious objector, 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 the instructions below that pertain to your circumstance.
U.S. citizen who is a conscientious religious objector. 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, the fee, and the required documents.
Foreign persons. If you are a non-U.S. resident who does not have an SSN, you must complete
an additional form as part of the PTIN application process. The form you must complete is Form
8946, PTIN Supplemental Application For Non-U.S. Residents Without a Social Security Number.
On Form 8946, you will verify information about your foreign status and identity. See Form 8946
for instructions completing and submitting the form, the fee, and the required documents.
Line 4. Enter the email address we should use if we need to contact you about matters regarding
this application.
Line 5. Enter the address that you used on the last individual income tax return you filed.
Line 6. Check the appropriate box to indicate whether or not you are current on your individual
and federal business taxes. If you check “No”, provide an explanation as to why your are not
current.
Line 7. Check the appropriate box to indicate whether or not you have been convicted of a felony
or felonies in the last 10 years. If you check, “Yes” provide an explanation (including the
jurisidiction(s) in which you were convicted).
Line 8. Enter the name under which you are doing business, your employer identification number
(EIN) (if your business has one), and the Electronic Filing Identification Number (EFIN).
Line 13. Check the appropriate boxes to indicate your profession certifications. If you check
“Attorney”, “Certified Public Accountant”, “Enrolled Agent” and/or “State Regulated Tax Preparer”,
provide the additional information requested on the form. Include all the states in which you are
professionally certified. If you do not have any professional certifications, check the “None” box.
Attorney. An attorney is any person who is a member in good standing of the bar of the highest
court of any state, territory, or possession of the United States, including a Commonwealth, or the
District of Columbia.

Certified public accountant. A certified public accountant is any person who is duly qualified to
practice as a certified public accountant in any state, territory, or possession of the United States,
including a Commonwealth, or the District of Columbia.
Enrolled agent. An enrolled agent is any individual enrolled as an agent who is not currently
under suspension or disbarment from practice before the IRS.
Enrolled actuary. An enrolled actuary is any individual who is enrolled as an actuary by the Joint
Board for the Enrollment of Actuaries pursuant to 29 U.S.C. 1242 who is not currently under
suspension or disbarment from practice before the IRS. Also, the enrolled actuary must file with
the IRS a written declaration stating that he or she is currently qualified as an enrolled actuary
and is authorized to represent the parry or parties on whose behalf he or she acts.
Enrolled retirement plan agent. An enrolled retirement plan agent is any individual enrolled as a
retirement plan agent who is not currently under suspension or disbarment from practice before
the Internal Revenue Service
Line 14. Payment of $50+ for the application fee must accompany the application or the
application will be rejected. If paying by check or money order, make it out to “IRS Tax Pro PTIN
Fee”. Do not paper clip, staple, or otherwise attach the payment to Form W-12.
Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry
out the Internal Revenue laws of the United States. This information will be used to issue a Preparer Tax
Identification Number (PTIN). Our authority to collect this information is found in Section 3710 of the Internal
Revenue Service Restructuring and Reform Act of 1998 and Internal Revenue Code section 6109. Under
section 6109, return preparers are required to provide their identification number on what they prepare.
Applying for a PTIN is mandatory if you prepare U.S. tax returns for compensation. Providing incomplete
information may delay or prevent processing of this application; providing false or fraudulent information may
subject you to penalties.

You are not required to provide the information requested on a form that is subject to the
Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as their contents may become
material in the administration of any Internal Revenue law. Generally, the information you provide
on this form is confidential pursuant to the Privacy Act of 1974 and tax returns and return
information are confidential pursuant to Code section 6103. However, we are authorized
to disclose this information to contractors to perform the contract, to the Department of Justice for
civil and criminal litigation, and to cities, states, the District of Columbia, and U.S.
commonwealths and possessions for use in their return preparer oversight activities and
administration of their tax laws. We may also disclose this information to other countries under a
tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law
enforcement and intelligence agencies to combat terrorism.

The estimated average time to complete this form is xx minutes. This average includes all
associated forms. If you have comments concerning the accuracy of this time estimate or
suggestions for making this form simpler, we will be happy to hear from you. You can write to the
Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR6526 Washington, DC 20224. Do not send your application to this address.