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

Instructions for Form W-12
(Rev. January 2013)

Department of the Treasury
Internal Revenue Service

IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal

Future Developments

For the latest information about developments related to
Form W-12 and its separate instructions, such as
legislation enacted after they were published, go to
www.irs.gov/w12.

What's New
Use and Availability of Information on This Form. We
listed the information that is required to be made publicly
available, under the Freedom of Information Act.

Reminders
Telephone help. If you have questions about completing
this form or the status of your application or renewal, 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 +1 915–342–5655 (not a toll-free number). Telephone
help is generally available Monday through Friday from
8:00 a.m. to 5:00 p.m. Central time.

Photographs of Missing Children

The Internal Revenue Service is a proud partner with the
National Center for Missing and Exploited Children.
Photographs of missing children selected by the Center
may appear in instructions on pages that would otherwise
be blank. You can help bring these children home by
looking at the photographs and calling 1-800-THE-LOST
(1-800-843-5678) if you recognize a child.
Section references are to the Internal Revenue Code
unless otherwise noted.

General Instructions
Purpose of Form

Use this form to apply for or renew a PTIN.

Use and Availability of Information on
This Form

The Freedom of Information Act requires that certain
information from this application be made available to the
general public. This includes, but may not be limited to,
the following information:
Name
Business Name
Business Address
Business Phone Number
Business Website Address
Email Address
Professional Credentials

Who Must File

Anyone who is a paid tax return preparer must apply for
and receive a PTIN. Enrolled agents also must obtain a

Feb 04, 2013

PTIN. The PTIN must be renewed annually. 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 for refund of tax.

How to File
Online. Go to the webpage www.irs.gov/ptin for
information. Follow the instructions to submit Form W-12
and pay the fee. If you submit your application online, your
PTIN generally will be provided to you immediately after
you complete the application and pay the required fee.
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
If you submit your application using a paper Form
W-12, it may take 4 to 6 weeks for the IRS to process your
application and for you to receive your PTIN.

Specific Instructions
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. If you
are renewing your PTIN, enter the PTIN you received after
you first filed Form W-12.
Line 2. Enter your complete personal mailing address
and phone number.
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. Most
PTIN correspondence will be sent to your email address.
However, any paper PTIN correspondence will be sent to
the personal mailing address listed on line 2.
Line 3. Enter your social security number (SSN) and date
of birth. Applicants must be at least 18 years of age to
apply.
Applying without a SSN. 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

Cat. No. 59933W

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 6 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 form 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.

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 7. Check the appropriate boxes to indicate your
professional credentials. Check all that apply. Please
include the licensing number, jurisdiction, and expiration
date. 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.
Certified public accountant (CPA). A CPA is any
person 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.
Enrolled agent (EA). An EA 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 party or parties on whose
behalf he or she acts.
Enrolled retirement plan agent (ERPA). An ERPA is
any individual enrolled as a retirement plan agent who is
not currently under suspension or disbarment from
practice before the IRS.

Note. Line 2 of Form 8946 must contain a non-U.S.
physical address. This address cannot be a P.O. Box. If a
P.O. Box is listed on line 2 of the Form 8946, your
application will be rejected and returned to you.
Renewing without a SSN. You do not need to
resubmit Form 8945 or Form 8946. However, you are
required to enter your date of birth on line 3 of Form W-12.
Line 4. Enter the email address we should use if we need
to contact you about matters regarding this form.
We will also send PTIN related emails with general
information, reminders, and requirements. Any valid email
address that you check regularly for PTIN
communications is acceptable.
Line 5. You are required to fully disclose any information
concerning prior felony convictions. Be advised that a
felony conviction may not necessarily disqualify you from
having a PTIN. However, 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. Generally, a person who is currently
incarcerated for any felony conviction will not be permitted
to obtain or renew a PTIN.
Use the space in line 5 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 form 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.

!

Skip lines 8, 9, and 10 if you are an attorney,
CPA, or EA.

CAUTION

Definition of a supervised preparer. A supervised
preparer is a non-signing preparer who is employed by a
law firm, CPA firm, or other recognized firm (a firm that is
at least 80 percent owned by attorneys, CPAs, EAs,
enrolled actuaries, or enrolled retirement plan agents).
The returns they prepare are signed by a supervising
attorney, CPA, EA, enrolled actuary, or enrolled retirement
plan agent at the firm.

Line 6. All preparers 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

Line 9. If you are not an attorney, CPA, or EA you
must answer the questions on this line. If you check
“Yes” to all of the questions, you are a supervised
preparer and must enter the PTIN of your supervisor. For
a detailed explanation of a supervised preparer see
Definition of a supervised preparer, above.
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Instructions for Form W-12 (1-2013)

documents and verify that the copies conform to the
original. Preparers must send the copy that bears the
mark (stamp, signature, etc.) of the notary. Photocopies or
faxes of notarized documents are not acceptable.

Line 10. Reserved for future use.
Line 11. If you are self-employed or an owner, partner, or
officer of a tax preparation business, please enter your
applicable identification numbers. Make sure to enter any
alphabetic letters that are part of your CAF number. If you
have multiple EINs or EFINs, enter the number that is
used most frequently on returns you prepare.

Line 16. If you filed your most recent individual income
tax return more than 4 years ago, see line 15, above, for
information on how to submit Form W-12 and the
identification documents that must accompany your
submission.

Line 12. Enter the address for the main business at
which you are employed.

Line 17. Payment of the appropriate fee must
accompany this form or it will be rejected. The fee for
applying for a PTIN is $64.25. The fee for renewing a
PTIN is $63.00. If paying by check or money order, make
it payable to “IRS Tax Pro PTIN Fee.” Do not paper clip,
staple, or otherwise attach the payment to Form W-12.
PTIN will be obtained after October 15th. If you are
applying for (as opposed to renewing) a PTIN between
October 16th and December 31st, you have an option as
to when the PTIN will be valid. Check the appropriate box
to state whether you want the PTIN to be valid for the
current calendar year or the next calendar year. If you
select the current year, your PTIN is valid until December
31st of the current year. If you select the next year, your
PTIN will not be valid until January 1st of that year.

Line 13. Entering the business phone number is optional.
Line 14. Entering the business name and website
address is optional.
Line 15. If you have a social security number and are
requesting a PTIN, but have never filed a federal income
tax return, have not filed a federal income tax return in the
past 4 years, or do not usually have a federal income tax
filing requirement (such as certain individuals from Puerto
Rico), you must complete and submit your application on
a paper Form W-12. You must submit an original,
certified, or notarized copy of your social security card
along with one other document that contains a photo ID.
The list of acceptable supporting documents appears
below. All documents must be a current original, certified,
or notarized 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 must be attached to the Form W-12. Send the
completed Form W-12 application, a copy of your social
security card, and the other supporting documentation to
the mailing address listed under How to File, earlier. Your
application will be rejected if no photo ID is submitted with
Form W-12.
Document requirements. You must submit a social
security card along with one of the documents below.
Passport/Passport Card
U.S. Driver's License
U.S. State ID Card
U.S. Military ID Card
Foreign Military ID Card

TIP

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, to federal law enforcement and intelligence
agencies to combat terrorism, or to the general public to
assist them in identifying those individuals authorized by
the IRS to prepare tax returns or claims for refund.

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

Submitting copies of the document along with
Form W-12. You can submit original documents, certified
copies, or notarized copies. A certified document is one
that the original issuing agency provides and certifies as
an exact copy of the original document and contains an
official seal from the Agency. All certifications must stay
attached to the copies of the documents when they are
sent to the IRS.

!

CAUTION

If submitting Form 8945 or Form 8946 with the
Form W-12 refer to those form instructions for
required documentation.

A notarized document is one that has been notarized
by a U.S. notary public or a foreign notary 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
Instructions for Form W-12 (1-2013)

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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:M:S, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224.
Do not send this form to this address. Instead, see By
mail, earlier.

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., 56 min.
35 min.
44 min.

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Instructions for Form W-12 (1-2013)