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returns you prepare. Entering the business website address

copies of the documents when they're sent to the IRS.

is optional.

Certified documents have a stamp and/or an ink seal (may or

may not be raised). Any copy certified by a foreign official

Line 6. Enter the email address we should use if we need to

must be issued by the agency or official custodian of the

contact you about matters regarding this form.

original record. The foreign certification must clearly certify

We will also send PTIN related emails with general

that each document is a true copy of the original. All

information, reminders, and requirements. Any valid email

certifications must stay attached to the copies of the

address that you check regularly for PTIN communications is

documents when they are sent to the IRS.

acceptable.

If submitting Form 8945 or Form 8946 with the Form

Line 7. You are required to fully disclose any information

W-12, refer to those form instructions for required

concerning prior felony convictions. A felony conviction may

documentation.

CAUTION

not necessarily disqualify you from having a PTIN. However,

Where to send the completed PTIN application. Send

generally, an individual who is currently incarcerated for any

the completed Form W-12 with the required documentation

felony conviction will not be permitted to obtain or renew a

to the mailing address listed under How To File, earlier. If

PTIN.

your application is not complete and you do not supply the

Use the space in line 7 to provide details of your prior

required information upon request, the IRS will be unable to

felony conviction(s). All facts and circumstances will be

process your application.

considered. You will be contacted if additional information is

needed.

Line 9. If you filed your most recent individual income tax

return more than 4 years ago, see the line 8 instructions

Providing false or misleading information on this form

above for information on how to submit Form W-12 and the

is a criminal offense that may result in prosecution

supporting identification documents that must accompany

and criminal penalties.

your submission.

CAUTION

Line 8. If you have an SSN and are requesting a PTIN but

Line 10. Reserved.

have never filed a U.S. federal income tax return, see below

Line 11. Taxpayers are required to be in full compliance with

for additional requirements.

federal tax laws, including filing all returns and paying all

Never filed a U.S. federal tax return. If you have an

taxes, or making payment arrangements acceptable to the

SSN and are applying for a PTIN and any of the statements

IRS. The filing of a tax return and the payment of the tax

below apply to your current U.S. situation, then you must

liability associated with that return are two separate and

submit a paper PTIN application along with two identity

distinct requirements under the Internal Revenue Code,

verification documents. See Required Supporting ID

which must be satisfied within the periods specified for each

Documentation below.

taxable period in which you have a legal obligation to file.

1. You have never filed a U.S. federal income tax return.

Use this space in line 11 to provide the details of any

2. You have not filed a U.S. federal income tax return in

noncompliance, including the steps you have taken to

the past 4 years.

resolve the issue. Providing false or misleading information

on this form is a criminal offense that may result in

3. You do not have a U.S. federal income tax filing

prosecution and criminal penalties. In addition, providing

requirement (such as certain individuals from Puerto Rico).

false or misleading information is a separate ground to deny

Required Supporting ID Documentation. When filing a

your application for a PTIN or terminate it after it has been

paper Form W-12, you must submit an original or certified

assigned. All the facts and circumstances as related in your

copy of your social security card along with an original or

explanation will be considered. You will be contacted if

certified copy of one other government-issued document that

additional information is needed.

contains a current photo ID. Examples of acceptable

If you have never filed a U.S. individual income tax return

supporting documents are listed below. All documents must

because you are not required to do so, check the “Yes” box.

be current (not expired), an original or certified copy, and

must verify your name. If you submit copies of documents

Line 12. Check the appropriate boxes to indicate your

that display information on both sides, copies of both the

professional credentials. Check all boxes that apply. Do not

front and back of the document(s) must be submitted with the

check any professional credentials that are currently expired

paper Form W-12 application.

or retired. Retired or expired credentials are those that are

not valid or active at the time of the application. Include the

Examples of acceptable supporting documents.

licensing number, jurisdiction, and expiration date. If the

Passport/Passport Card.

expiration date is left blank or incomplete, that specific

Driver's License.

credential will not be added during the processing of your

U.S. State ID Card.

application. Select only from the professional credentials

Military ID Card.

listed below. There is no write-in option. If you do not have

National ID Card.

any professional credentials, check the “None” box.

To avoid any loss of your original documents, it is

Recognized professional credentials include the

suggested you do not submit the original

TIP

following.

documentation.

Attorney. An attorney is any individual who is licensed to

Submitting copies of the document along with Form

practice law by the bar of the highest court of any state,

W-12. You can submit original documents or certified

territory, or possession of the United States, including a

copies. A certified copy is a document that the original

commonwealth, or the District of Columbia.

issuing agency provides and certifies as an exact copy of the

Certified Public Accountant (CPA). A CPA is any

original document and contains an official seal from the

individual who is duly qualified to practice as a CPA in any

issuing agency. All certifications must stay attached to the

-3-

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 3

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