Form 8946 PTIN Supplemental Application For Foreign Persons Withou

Form

8946

PTIN Supplemental Application For Foreign Persons
Without a Social Security Number

(Rev. October 2019)
Department of the Treasury
Internal Revenue Service

▶ Go

OMB No. 1545-2189

to www.irs.gov/Form8946 for the latest information.

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

Name

1 First name

Applicant’s
Non-U.S.
Physical
Address

2a Street address, apartment number, or rural route number. Do not use a P.O. box number.

Middle name

Last name

(see instructions)

(see instructions)

Birth
Information

b City or town, state or province, country, and ZIP or foreign postal code

3a Date of birth (mm/dd/yyyy)

4

b Country of birth

Female
c Name at birth (if different from line 1 above)
First name
Middle name

Foreign Status
and
Identification
Information

Sign
Here

Male

Last name

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

Passport

Foreign Driver’s License

Foreign Voter’s
Registration Card

U.S. Visa

Civil Birth Certificate

Foreign Military ID Card

National ID Card

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

Phone number

Date

▲

For Internal Use Only
F:
E:
A:
P:

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 37764H

Form 8946 (Rev. 10-2019)

Page 2

Form 8946 (Rev. 10-2019)

General Instructions

How To Apply

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

Online. Go to webpage www.irs.gov/ptin for information. During the
PTIN application process, you will be prompted to complete and upload
acceptable supporting documents. See examples of acceptable
supporting documents listed in the table below.
Applying by mail. Complete both Form W-12 and Form 8946.
Send both forms and the supporting documents to the following
address.
IRS Tax Professional PTIN Processing Center
1605 George Dieter PMB 678
El Paso, TX 79936
Allow 4 to 6 weeks for the IRS to process your application.
Submission of Form 8946. Submit the following.
1. Your completed Form 8946.
2. The original documents, certified copies, or notarized copies of
documents that verify the information provided on Form 8946. If
you are sending copies of documents, see the information 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 in the case of a civil birth
certificate, line 3), and the date of birth must be the same as on
Form 8946, line 3.

Future Developments
For the latest information about developments related to Form 8946 and
its instructions, such as legislation enacted after they were published,
go to www.irs.gov/Form8946.

Purpose of Form
Form 8946 is used by foreign persons without a social security number
(SSN) who want to prepare tax returns for compensation. Foreign
persons who are tax return preparers must obtain a preparer tax
identification number (PTIN) to prepare tax returns for compensation.
Generally, the IRS requires an individual to provide an 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.
You must have a PTIN to prepare a tax return for
compensation.

TIP

SSNs. 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.SSA.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 and Renewal.
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 United States, call 1-877-613-PTIN (7846). For TTY/TDD
assistance, call 1-877-613-3686. 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. through 5:00 p.m.
Central time.

Who Must Apply
As part of applying for a PTIN, a foreign person must provide additional
information either online or by mail with the 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 an SSN 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.
If you later obtain an SSN or become eligible for a SSN at
any time, you will need to notify us once you actually receive
your SSN so that it can be added to your PTIN account.

!
▲
CAUTION

TIP

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

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 issuing agency. All certifications must stay attached
to the copies of the documents when they’re sent to the IRS. Certified
documents have a stamp and/or an ink seal (may or may not be raised).
Any document certified by a foreign official must be issued by the
agency or official custodian of the original record. The foreign
certification must clearly certify that each document is a true copy of the
original. All certifications must stay attached to the copies of the
documents when they are sent to the IRS.
A notarized document is one that has been notarized by a foreign
notary legally authorized within his or her local jurisdiction or U.S.
Consul/Embassy Employee to certify that each document is a true copy
of the original. The notary must see the valid, unaltered, original
documents and verify that the copies conform to the original. All of the
notarized copies must bear the mark (stamp, signature, etc.) of the
notary. Notarized documents may or may not have a signature but will
have a stamp.
Original documents you submit will be returned to you at the
mailing address shown on your Form 8946. You do not need
TIP 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.
If you submit an original valid passport (or a certified or notarized
copy of a valid passport), you do not need to submit any other
documents. Otherwise, you must submit two current documents that,
when the combined information on the documents is taken into account,
verify your identity and your status as a foreign person. At least one
document must contain your photograph. The documents must be
government issued. Examples of acceptable supporting documents are
listed in the following table. 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. Do not attach expired documents.

Page 3

Form 8946 (Rev. 10-2019)

Can be used to establish:
Supporting Documents

Foreign Person
Status

Identity

Passport (the only stand-alone
document)

X

X

Visa issued by U.S. Department of
State

X

X
X

Foreign driver’s license
Foreign Military ID card

X

X

Foreign voter’s registration card

X

X

Civil birth certificate

X*

X

National ID card

X

X

* Can only be used to establish foreign person status if it is a foreign
document.
Note: Keep a copy of the application for your records.
You must submit the proper supporting documents with
Form 8946. If you do not provide the proper supporting
documents, your application will not be processed.

!
▲
CAUTION

Specific Instructions
Line 1. Enter your legal name on line 1 as it appears on your
documents. This entry should reflect your name as it will be entered on
tax returns that you are paid to prepare.
Lines 2a–b. Enter your complete non-U.S. physical mailing address.
This address should be your physical address where you normally
reside outside the United States. Failure to provide a complete non-U.S.
physical address on lines 2a–b will result in your application being
rejected.

!
▲

Only preparers who have a foreign (non-U.S.) address may
file this form. If you do not have a foreign address, STOP. Do
not file this form.

CAUTION

Lines 3a–c. Enter your birth information as it corresponds to your
identification documents. Complete line 3c only if your name at birth is
different from the name you entered on line 1.
Line 5. 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.
Signature. The completed Form 8946 must be signed and dated by the
applicant.
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).
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.
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 . . . . . . . . . . . . 2 hr., 37 min.
Learning about the law or the form . . . . . . . . 34 min.
Preparing and sending the form . . . . . . . 1 hr., 40 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 send us comments from
www.irs.gov/formcomments. Or you can send your comments to
Internal Revenue Service, Tax Forms and Publications Division, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send
this form to this address. Instead, see Applying by mail, earlier.