Form 8946 PTIN Supplemental Application for Foreign Persons Withou

Form

8946

PTIN Supplemental Application For Foreign Persons
Without a Social Security Number

(September 2010)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-2189

Do not submit this form if you have, or are eligible to get, a U.S. Social Security Number (SSN).

Name

1 First name

Middle name

Last name

(see instructions)

Applicant's
Complete
Mailing
Address

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

Applicant's
Complete
Permanent
Non-U.S.
Address

3 Street address, apartment number, or rural route number. Do not use a P.O. box number.

City or town, state or province, and country. Include ZIP code or postal code where appropriate.

City or town, state or province, and country. Include postal code when appropriate.

(see instructions)
4 Date of birth (mm/dd/yyyy)

Birth
Information

Country of birth

Male

5

Female
Name at birth (if different from above)
First name

Foreign Status
and
Identification
Information

Middle name

Last name

6 Foreign status and identification document(s) submitted (see instructions)

Sign
Here

Passport

Foreign Driver's License

Foreign Voter's
Registration Card

U.S. Military ID Card

Civil Birth Certificate

Foreign Military ID Card

National ID Card
U.S. Visa

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

Date

Phone number

▲

For IRS Use Only

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

Cat. No. 37764H

Form 8946 (9-2010)

Page 2

Form 8946 (9-2010)

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

Purpose of Form
Form 8946 is used by foreign persons without a social security number
that want to prepare tax returns for compensation. Foreign persons who
are 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 foreign persons generally cannot get an SSN, they
must file Form 8946 to establish their identity and status as a foreign
person.
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 8946 if:
• You have an SSN,
• You are eligible to get an SSN,
• You are a U.S. citizen, or
• You have been admitted by the United States for permanent residence
or U.S. employment.
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.
If you have an application for an SSN pending, do not file Form 8946.
Complete Form 8946 only if the SSA notifies you that an SSN cannot be
issued.
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.
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 tollfree number). Telephone help is generally available Monday through
Friday from 8:00 am through 5:00 pm Central time.

Who Must Apply
As part of applying for a PTIN, a foreign person must file Form 8946 to
establish their identity and status as a foreign person. A foreign person is
an individual who does not have and is not eligible to obtain a social
security number 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).
For the purposes of receiving a PTIN, the United States includes any
state, territory, or possession of the United States, including a
Commonwealth, or the District of Columbia.

¶
!
CAUTION

Only preparers that have a foreign (non-U.S.) address may file this
form. If you do not have a foreign address, do not file this form.
See How To Apply, later, for more information about submitting
documents with this form.

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 8946 and supporting documents. Allow 2-4 weeks to receive your
PTIN.
Applying by mail. Complete both Form W-12 and Form 8946. 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 8946. Submit the following.
1. Your completed Form 8946 and
2. The original documents, or certified or notarized copies of documents,
that verify the information provided on Form 8946. If you are sending
copies of documents, see Submitting copies of documents along with
Form 8946, below. The supporting documentation must be consistent
with the information provided on Form 8946. For example, the name
must be the same as on Form 8946, line 1 or line 4, and the date of
birth must be the same as on Form 8946, line 4.
TIP

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

Submitting copies of documents along with Form 8946. You can
submit copies of original documents if you do any 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.
• If the documents are issued in a country that has joined the Convention
Abolishing the Requirement of Legalization for Foreign Public Documents
(Hague Convention), you can have the copies legalized as provided in the
Hague Convention. As an initial step for certain documents, you will need
to have the copies notarized by a foreign notary. Use the procedure in the
Hague Convention to have the public (including notarized) documents
certified by the appropriate authority of the foreign government. The
certification is in the form of an apostille, which will be attached to the
copy of each document. The apostille must stay attached to the copy of
the documents when they are sent to the IRS. You must send the copy
that bears the mark (stamp, signature, etc.) of the notary. Photocopies or
faxes of notarized documents are not acceptable.
• If the documents are issued in a country that has not joined the Hague
Convention, you can have the copies certified by the agency that issued
them or notarized by a foreign notary, and authenticated by a consular
office at a U.S. Embassy or Consulate. Please contact the U.S. consular
office in the foreign country to determine the necessary certifications and
procedure. All certifications must stay attached to the copies of the
documents when they are sent to the IRS. 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 8946. You do not need to
provide a return envelope. If your original documents are not
returned within 60 days, you can call the phone numbers provided earlier
under Telephone help. Copies of documents will not be returned.
TIP

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
support your status as a foreign person. 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 8946. At least one
document must contain your photograph. At least one document must
verify both your identity and status as a foreign person. Do not attach
expired documents.

Page 3

Form 8946 (9-2010)

Can be used to establish:
Supporting Documentation

¶
!
CAUTION

If the address you want to enter on line 3 is a U.S. address, you
cannot file this form.

Foreign Person
Status

Identity

Passport (the only stand-alone
document)

X

X

Visa issued by U.S. Department of
State

X

X

Line 6. Check the box indicating the type of document(s) you are
submitting for foreign status and identification. You must submit
documents as explained earlier under How To Apply.

U.S. Military ID card

X

Privacy Act and Paperwork Reduction Act Notice. We ask for

Foreign driver's license

X

Foreign Military ID card

X

X

Foreign voter's registration card

X

X

Civil birth certificate

X*

X

National ID card (must be current
and contain name, country,
photograph, and date of birth)

X

X

* Can only be used to establish foreign person status if it is a foreign
document.
Keep a copy of the application for your records.
You must submit the proper supporting documentation with Form
8946. If you do not provide the proper supporting
CAUTION
documentation, your 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. Original documents will be
returned to this address.
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 address where you permanently or normally reside, if
the address is different from the address on line 2. This address must be
a foreign address.

Line 4. 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.

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 . . . . . . . . . . . . 5 hr., 15 min.
Learning about the law or the form . . . . . . . 1 hr., 7 min.
Preparing and sending the form . . . . . . . 3 hr., 39 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.