Form 8945 PTIN Supplemental Application for U.S. Citizens Without

8945

PTIN Supplemental Application For U.S. Citizens
Without a Social Security Number Due To
Conscientious Religious Objection

Form
(September 2010)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-2188

Do not submit this form if you have a U.S. Social Security Number (SSN).

Part I

To Be Completed by Preparer

Name
Applicant’s
Complete
Mailing Address
Birth
Information

Citizenship
and
Identification
Information

1

First name

2

Street address, apt. number, or rural route number. If you have a P.O. box, see instructions.

Middle name

Last name

City or town, state, and ZIP code
3

5

Date of birth (mm/dd/yyyy)

Country of birth

Name at birth (if different from above)
First name

Middle name

4

Last name

Citizenship and identification document(s) submitted (see instructions)
Passport/Passport Card
U.S. Driver’s License
Voter's Registration Card
Civil Birth Certificate

Male
Female

U.S. State ID Card

U.S. Military ID Card
Naturalization Papers

Foreign Military ID Card

I certify that I am and continuously have been a member of
(Name of religious group)
since
(Religious district or congregation, and county and/or city, state, and ZIP code)

(Month)

(Day)

(Year)

and as a follower of the established teachings of the group, I am conscientiously opposed to applying for and receiving a social
security number. Furthermore, I state that an application for a social security number was never filed by me or on my behalf, and that I
have never received a social security number. Under penalties of perjury, I declare that I have examined this application, including
accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete.

Signature of Applicant ▶

Part II

Date ▶

To Be Completed by Authorized Representative of Religious Group
is a member of

I certify that
(Name of preparer)

(Name of religious group/district/congregation)

and as a dutiful follower of aforementioned religious group, has a religious objection to applying for and receiving a social security
number.
Name of Authorized Representative (print or type)
Signature of Authorized
Representative ▶

Address

Date ▶

Title ▶

For IRS Use Only

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Cat. No. 37763W

Form 8945 (9-2010)

Page 2

Form 8945 (9-2010)

General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.

Purpose of Form
Form 8945 is used by U.S. citizens who are members of certain
recognized religious groups (defined below) that want to
prepare tax returns for compensation. All tax return preparers
must obtain a preparer tax identification number (PTIN) to be
eligible to prepare tax returns for compensation. Generally, the
IRS requires an individual to provide a social security number
(SSN) to get a PTIN. Because members of certain religious
groups have a conscientious objection to obtaining an SSN,
Form 8945 must be filed by these individuals to establish their
identity, U.S. citizenship, and status as members of a
recognized religious group.

TIP

After December 31, 2010, you must have a PTIN to
be eligible to prepare a tax return for compensation.

Social security numbers. Do not complete Form 8945 if you
have an SSN or are not a member of a religious group that has a
conscientious objection to obtaining an SSN. If you have an
application for an SSN pending, do not file Form 8945.
If you already have an SSN, enter the SSN when you apply for
your PTIN using Form W-12, IRS Paid Preparer Tax
Identification Number (PTIN) Application.
To get an SSN, see Form SS-5, Application for a Social
Security Card. To get Form SS-5 or to find out if you are eligible
to get an SSN, go to www.socialsecurity.gov or contact a Social
Security Administration (SSA) office.
Telephone help. If you have questions about completing this
form, the status of your application, or the return of your original
documents submitted with this form, 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).
Telephone help is generally available Monday through Friday
from 8:00 am to 5:00 pm Central time.

Who May Apply
You may apply if you are a member of, and follow the teachings
of, a recognized religious group (as defined below).
You are not eligible to file Form 8945 as part of the process of
obtaining a PTIN if you received social security benefits or
payments, or if anyone else received these benefits or payments
based on your wages or self-employment income.
Recognized religious group. A recognized religious group
must meet the following requirements.
• It is conscientiously opposed to its members applying for and
receiving social security numbers.
• It has existed continuously since December 31, 1950.
Certification. In order to complete the certification portion
above the signature of applicant, you need to enter your
religious group (on the first line) followed by the religious district
or congregation (on the second line). For example, if you enter
“Old Order Amish” as your religious group, then you would enter
“Conewango Valley North District,” “Conewango Valley West

District,” etc., on the second line as the district. However, if you
are Anabaptist or Mennonite, enter the name of your religious
group as “Unaffiliated Mennonite Churches,” or “Eastern
Pennsylvania Mennonite Church,” etc., as your religious group,
and the congregation as “Antrim Mennonite Church
(Anabaptist),” or “Bethel Mennonite Church (Mennonite),” on the
second line.

How To Apply
Applying by computer. Access the following webpage:
www.irs.gov/taxpros for information on applying by computer.
During the PTIN application process, you will be prompted to
complete and mail Form 8945 and supporting documents. Allow
2-4 weeks to receive your PTIN.
Applying by mail. Complete both Form W-12 and Form 8945.
An application fee of $64.25 is required to be sent with Form
W-12. Send both forms, the payment for the application fee,
and the supporting documents to the following address:
IRS Tax Pro PTIN Processing Center
104 Brookeridge Drive #5000
Waterloo, IA 50702
Allow 4-6 weeks to receive your PTIN.
Submission of Form 8945. Submit the following.
1. Your completed Form 8945 and
2. The original documents, or certified or notarized copies of
documents, that substantiate the information provided on Form
8945. The supporting documentation must be consistent with
the information provided on Form 8945. For example, the name
must be the same as on Form 8945, line 1 or line 3; and the
date of birth must be the same as on Form 8945, line 3.

TIP

To avoid any loss of your documents, it is
suggested you do not submit the original
documentation.

You can submit copies of original documents if you do either
of the following:
• Have the copies certified by the issuing agency or official
custodian of the original record. All certifications must stay
attached to the copies of the documents when they are sent to
the IRS.
• Have the copies notarized by a U.S. notary public legally
authorized within his or her local jurisdiction to certify that each
document is a true copy of the original. To do this, the notary
must see the valid, unaltered, original documents and verify that
the copies conform to the original. You must send the copy that
bears the mark (stamp, signature, etc.) of the notary.
Photocopies or faxes of notarized documents are not
acceptable.
Original documents you submit will be returned to
you at the mailing address shown on your Form
TIP
8945. You do not need to provide a return
envelope. If your original documents are not
returned within 60 days, you can call us at the phone numbers
provided earlier under Telephone help. Copies of documents will
not be returned.

Page 3

Form 8945 (9-2010)

If you submit an original valid passport (or a notarized or
certified copy of a valid passport), you do not need to
submit any other documents. Otherwise, you must submit at
least two of the documents listed below. The documents must
be current, verify your name, and verify that you are a U.S.
citizen. If you submit copies of documents that display
information on both sides, copies of both the front and back
must be attached to the Form 8945. At least one document
must contain your photograph. At least one document must
verify both your identity and U.S. citizenship. Do not attach
expired documents.
Supporting Documentation

Can be used to establish:
Identity

U.S. Citizenship

U.S. Passport (the only stand-alone
document)

X

X

U.S. Passport card

X

X

U.S. driver's license

X

U.S. Military ID card

X

Foreign Military ID card

X

U.S. State ID card

X

Voter's registration card

X

X

Civil birth certificate

X

X

Naturalization papers

X

X

Keep a copy of the application for your records.
You must submit the proper supporting
documentation with Form 8945. If you do not
provide the proper supporting documentation, your
CAUTION
application will not be processed. The $64.25
application fee is not refundable, and it will not be returned to
you because you failed to submit the proper supporting
documentation.

!
▲

Specific Instructions
Line 1. Enter your legal name on line 1 as it appears on your
documents. This entry should reflect your name as you will be
entering it as required on returns you are paid to prepare.
Line 2. Enter your complete mailing address on line 2. Your
original documents will be returned to the address you enter on
line 2.
Note. If the U.S. Postal Service will not deliver mail to your
physical location, enter the U.S. Postal Service's 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 the information regarding your birth. Complete the
section entitled Name at birth (if different from above) if your
name at birth is not the same as the name you entered on line 1.
Line 5. Check the box indicating the type of document(s) you
are submitting for identification. You must submit documents as
explained earlier under How To Apply.
Signatures. The completed Form 8945 must be signed and
dated by the applicant in Part I and by the authorized
representative of the religious group/district/congregation in
Part II.
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 time needed to complete and file this form will vary
depending on individual circumstances. The estimated burden
for those who file this form is shown below.
Recordkeeping

.

.

.

.

.

.

.

Learning about the law or the form
Preparing and sending the form

.

.

.

.

. 6 hr., 13 min.

.

.

.

. 1 hr., 2 min.

.

.

.

. 3 hr., 34 min.

If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would
be happy to hear from you. You can write to the Internal
Revenue Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send this form to this address.
Instead, see Applying by mail, earlier.