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W-12. Also, because of the documentation that must

Specific Instructions

accompany the submission, you must send the additional

form and documentation by mail. See below for additional

It is important to follow these instructions. If your application

requirements.

is incomplete, the IRS will request that you supply the

U.S. citizen who is a conscientious religious objector.

missing information within a specified time. The IRS will be

If you are a U.S. citizen who does not have an SSN because

unable to process your application if you do not provide the

you have a conscientious religious objection to having an

missing information.

SSN, you must complete an additional form as part of the

PTIN application process. The form you must complete is

Line 1. Enter your legal name. This entry should reflect your

Form 8945, PTIN Supplemental Application For U.S. Citizens

name as it appears on your tax return and as it will be

Without a Social Security Number Due To Conscientious

entered on tax returns that you are paid to prepare. If you are

Religious Objection. On Form 8945, you will verify

renewing your PTIN, enter the PTIN you received after you

information about your identity, citizenship, and

first filed Form W-12.

conscientious religious objection. See Form 8945 for

Voluntarily Inactivate PTIN. An individual who does not

instructions on completing and submitting the form and the

expect to prepare federal tax returns for compensation for a

required documents.

full calendar year may request to be placed in an inactive

Foreign persons. If you are a foreign person who does

status.

not have an SSN, you must complete an additional form as

You can inactivate your PTIN by accessing your online

part of the PTIN application process. A foreign person is an

PTIN account at

and selecting the Inactivate

individual who does not have and is not eligible to obtain an

PTIN function under the Manage My PTIN Account section.

SSN and is neither a citizen of the United States nor a

You can reactivate your PTIN within three years by selecting

resident alien of the United States as defined in section

the Reactivate PTIN function in your online PTIN account.

7701(b)(1)(A). The form you must complete is Form 8946,

PTIN Supplemental Application For Foreign Persons Without

If you do not have an online account, you may call the

a Social Security Number. On Form 8946, you will verify

number listed under the

Telephone

help, earlier, for

information about your foreign status and identity. See Form

additional assistance.

8946 for instructions on completing and submitting the form

EAs must maintain a current PTIN in order to

and the required documents.

maintain their EA credential and should not inactivate

TIP

Line 2 of Form 8946 must contain a non-U.S.

their PTIN unless they retire.

physical address. This address cannot be a P.O.

box. If a P.O. box is listed on line 2a of the Form

Line 2. If you are applying for a new PTIN after October 1,

CAUTION

8946, your application will be rejected and returned to you.

you must indicate whether you want your PTIN to be valid for

the current calendar year or the next calendar year. If you

Renewing without an SSN. You do not need to resubmit

select the current calendar year, your PTIN is valid until

Form 8945 or Form 8946. You are, however, required to

December 31 of the current year. If you select the next

enter your date of birth on line 3 of Form W-12.

calendar year, your PTIN will not be valid until January 1 of

Line 4. Enter your complete personal mailing address and

the next calendar year.

phone number.

Note. If you do not select a calendar year, then your PTIN

If the U.S. Postal Service will not deliver mail to your

application will be processed for the current calendar year.

physical location, enter the U.S. Postal Service post

TIP

Prior-Year Renewals. If you checked the “Renewal

office box number for your mailing address. Contact

application” box in line 1 and need to renew for a prior

your local U.S. Post Office for more information. Do not use a

calendar year, you must indicate this by entering the year

post office box owned by a private firm or company. Most

(YYYY format) in the “Prior year” box and listing each prior

PTIN correspondence will be sent to your email address.

calendar year in the space(s) provided. Complete a single

However, any paper PTIN correspondence will be sent to the

Form W-12 for multiple calendar years, for which you are

personal mailing address listed on line 4.

applying for a prior-year PTIN.

If your PTIN has been in an expired status for more than

Line 5a. Enter your business address if it is different from

one full calendar year, you must renew for each previously

the address entered on line 4. Entering the business phone

number is optional.

expired year unless you were inactive during any one of

those calendar years.

Note. The business address listed on line 5a will be

If you were inactive during any one of those prior calendar

reflected in the online Directory of Federal Tax Return

years but did not place your PTIN into voluntary inactive

Preparers with Credentials and Select Qualifications if you

status, you can retroactively do so by following the

meet the qualifications for inclusion. If you have more than

instructions under

Voluntarily Inactivate

PTIN, earlier.

one business location, enter your primary business location

If your PTIN has been inactive or expired for more

address.

than three consecutive years, you must submit a new

Line 5b. If you are self-employed or an owner, partner, or

registration application to obtain an active PTIN.

officer of a tax return preparation business, enter your

CAUTION

applicable identification numbers. Make sure to enter any

Line 3. Enter your social security number (SSN) and date of

letters that are part of your Centralized Authorization File

birth. Applicants must be at least 18 years of age to apply.

(CAF) number. If you have multiple Employer Identification

Applying without an SSN. If you do not have an SSN

Numbers (EINs) or Electronic Filer Identification Numbers

because you are either a U.S. citizen who is a conscientious

(EFINs), enter the number that is used most frequently on

religious objector or a foreign individual, you will need to

complete and submit an additional form along with Form

-2-

Instructions for Form W-12 (06-2017)

Instructions For Form W-12 (Rev. June 2017) - Irs Paid Preparer Tax Identification Number (Ptin) Application And Renewal - 2017 Page 2

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