Form W-12 Form W-12 - IRS Paid Preparer Tax Identification Number

W-12

IRS Paid Preparer Tax
Identification Number (PTIN) Application

Form
(Rev. October 2010)
Department of the Treasury
Internal Revenue Service

1 Name

Last name

OMB No. 1545-2190

First name and initial

(Print or Type)

2 Mailing

Street address. Use a P.O. box number only if the post office does not deliver mail to your street address.

Address
City or town, state/province, and, if outside U.S., country. Include ZIP or postal code where appropriate. Do
not abbreviate name of country.

3 SSN and Date SSN

Date of birth (month, day, year)

of Birth
4 Email

/
Enter the email address that should be used to contact you.

/

Address
5 Address of

Your
Last
Individual
Income Tax
Return Filed
6 Filing Status

and Tax Year
on Last
Individual
Income Tax
Return Filed

7 Federal Tax

Compliance

8 Past Felony

Street address. Use a P.O. box number only if the post office does not deliver mail to your street address.

City or town, state/province, and, if outside U.S., country. Include ZIP or postal code where appropriate. Do
not abbreviate name of country.

Single

Head of Household

Married filing jointly

Qualifying widow(er) with dependent child

Married filing separately

Tax Year

Are you current on both your individual and business federal taxes, including any corporate and
employment tax obligations?

Yes

No

Yes

No

If you have never filed a U.S. individual income tax return because you are not required to do
so, check the “Yes” box.
If "No," provide an explanation.

Have you been convicted of a felony in the past 10 years?

Convictions
If “Yes,” provide an explanation.

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

Cat. No. 55469F

Form W-12 (Rev. 10-2010)

Page 2

Form W-12 (Rev. 10-2010)

Note. If you are self-employed or an owner, partner, or officer of a tax preparation business, complete line 9. Otherwise, continue to
line 10.
EIN
EFIN
9 Business Name Business Name

and
Identification
Numbers

Street address. Do not enter a P.O. box.

10 Business

Physical
Address

City or town, state/province, and, if outside U.S., country. Include ZIP or postal code where appropriate. Do
not abbreviate name of country.

11 Business Phone

Number

Business phone number (domestic)
(

Business phone number (international)

12 Business

)
Enter the business website address.

13 CAF Number

Enter any central authorization file (CAF) number(s) you may have.

14 Professional

Check all that apply and enter appropriate number(s):
Attorney - Licensed in which state(s):
Certified Public Accountant - Licensed in which state(s):
Enrolled Agent
Enrolled Actuary
Enrolled Retirement Plan Agent
Certified Acceptance Agent
State Regulated Tax Preparer-State(s):
None

Website Address

Credentials

15 Fee

Number(s):
Number(s):

Number(s):

There is a fee of $64.25 to request a PTIN. The fee is nonrefundable. Full payment must be included with
your request or it will be rejected. Make your check or money order payable to IRS Tax Pro PTIN Fee.
▶ $64.25
Do not use paper clips or staples.
Under penalties of perjury, I declare that I have examined this application and to the best of my knowledge and belief, it
is true, correct, and complete. I understand any false or misleading information may result in criminal penalties and/or
the denial or termination of a PTIN.

▲

Sign
Here

+

Your signature

Date (MM,DD,YYYY)
/

/
Form W-12 (Rev. 10-2010)

For Internal Use Only

Page 3

Form W-12 (Rev. 10-2010)

General Instructions

Specific Instructions

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

Line 1. Enter your legal name. 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.

What's New
Form W-12 is replacing Form W-7P, Application for Preparer
Tax Identification Number. Use Form W-12 to apply for a
preparer tax identification number (PTIN).
Regardless of whether you previously received a PTIN, you
must file Form W-12 to apply for a PTIN and pay the $64.25 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 section of a tax return that is only for the
paid preparer's use.

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) to
furnish 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 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).
Telephone help is generally available Monday through Friday
from 8:00 am to 5:00 pm Central time.

Who Must Apply
Anyone who is a paid tax return preparer must apply for and
receive a PTIN. For 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.
Regardless of whether you previously received a PTIN, you
must file Form W-12 to apply for a PTIN and pay the fee
associated with the application for a PTIN. See Line 15, later, for
more information on the fee.

Methods of Applying
Applying online. Go to the webpage www.irs.gov/taxpros for
information on applying online. Follow the instructions to submit
Form W-12 and pay 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.

Line 2. Enter your complete mailing address.
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. Applicants must be at least 18 years of age to apply.
Paid preparers without SSNs. If you do not have an SSN
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 and the required documents.
Foreign persons. 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 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). 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.
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. Enter the filing status and tax year from your last
individual income tax return filed.
Line 7. All applicants are required to be in full compliance with
federal tax laws including filing all returns and paying all taxes,
or making payment arrangements acceptable to the IRS. The
filing of a tax return and the payment of the tax liability
associated with that return are two separate and distinct
requirements under the Internal Revenue Code, which must be
satisfied within the periods specified for each taxable period in
which you have a legal obligation to file.
Use the space in line 7 to provide the details of any
noncompliance, including the steps you have taken to resolve
the issue, and why you believe it should not affect your fitness
to practice before the IRS. Providing false or misleading
information on this application is a criminal offense that may
result in prosecution and criminal penalties. In addition,
providing false or misleading information is a separate ground to

Page 4

Form W-12 (Rev. 10-2010)

deny your application for a PTIN or terminate it after it has been
assigned. All the facts and circumstances as related in your
explanation will be considered. You will be contacted if
additional information is needed.

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 IRS.

Line 8. Applicants are required to fully disclose any information
concerning prior felony convictions. Be advised that a felony
conviction may not necessarily disqualify you from obtaining a
PTIN. Note, however, that crimes related to federal tax matters
and also those involving dishonesty or a breach of trust will be
considered grounds for denial or termination of a PTIN.

Line 15. Payment of $64.25 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.

Use the space in line 8 to provide details of your prior felony
conviction(s), and why you believe it should not affect your
fitness to practice before the IRS. Providing false or misleading
information on this application is a criminal offense that may
result in prosecution and criminal penalties. In addition,
providing false or misleading information is a separate ground to
deny your application for a PTIN or terminate it after it has been
assigned. All the facts and circumstances as related in your
explanation will be considered. You will be contacted if
additional information is needed.

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.

Line 9. If you are self-employed or an owner, partner, or officer
of a tax preparation business, please enter your applicable
identification numbers. If you have multiple EINs or EFINs, enter
the number that is used most frequently on returns you prepare.
Line 10. Enter the information for the main business at which
you are employed.
Line 11. Enter the business phone number where you may be
contacted.
Line 12. Enter the website address for the main business at
which you are employed.
Line 14. Check the appropriate boxes to indicate your
professional credentials. Check all that apply. Please include the
licensing number and jurisdiction, as applicable. If you do not
have any professional credentials, 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.

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.

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.

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.
.

.

.

.

. 6 hr., 56 min.

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.

Learning about the law or the form .

.

.

.

.

.

. 35 min.

Preparing and sending the form .

.

.

.

.

.

. 44 min.

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 party or parties on
whose behalf he or she acts.

Recordkeeping

.

.

.

.

.

.

.

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.