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state, territory, or possession of the United States, including

Reform Act of 1998 and Internal Revenue Code section

a commonwealth, or the District of Columbia.

6109. Under section 6109, tax return preparers are required

to provide their identification numbers on what they prepare.

Enrolled Agent (EA). An EA is any individual enrolled as

Applying for a PTIN is mandatory if you prepare U.S. tax

an agent who is not currently under suspension or

returns for compensation. Providing incomplete information

disbarment from practice before the IRS. EAs are licensed by

may delay or prevent processing of this application; providing

the IRS.

false or fraudulent information may subject you to penalties.

Enrolled Actuary. An enrolled actuary is any individual

who is enrolled as an actuary by the Joint Board for the

You are not required to provide the information requested

Enrollment of Actuaries.

on a form that is subject to the Paperwork Reduction Act

Enrolled Retirement Plan Agent (ERPA). An ERPA is

unless the form displays a valid OMB control number. Books

any individual enrolled as a retirement plan agent who is not

or records relating to a form or its instructions must be

currently under suspension or disbarment from practice

retained as long as their contents may become material in

before the IRS.

the administration of any Internal Revenue law. Generally,

State Regulated Tax Return Preparer. A state regulated

the information you provide on this form is confidential

tax return preparer is any individual who remains current with

pursuant to the Privacy Act of 1974, and tax returns and

certain state-based tax return preparer programs. Tax return

return information are confidential pursuant to Code section

preparers who are registered with the following will fall into

6103. However, we are authorized to disclose this

this category.

information to contractors to perform the contract, to the

Oregon Board of Tax Practitioners.

Department of Justice for civil and criminal litigation, and to

California Tax Education Council.

cities, states, the District of Columbia, and U.S.

Maryland State Board of Individual Tax Preparers.

commonwealths and possessions for use in their return

State of New York.

preparer oversight activities and administration of their tax

Note. The above list of participating state programs is

laws. We may also disclose this information to other

subject to change. For the most up to date information on

countries under a tax treaty, to federal and state agencies to

participating states, visit

enforce federal nontax criminal laws, to federal law

Certifying Acceptance Agent (CAA). A CAA is an

enforcement and intelligence agencies to combat terrorism,

individual or entity (college, financial institution, accounting

or to the general public to assist them in identifying those

firm, etc.) that has entered into a formal agreement with the

individuals authorized by the IRS to prepare tax returns or

IRS that permits them to assist alien individuals and other

claims for refund.

foreign individuals with obtaining Individual Taxpayer

The time needed to complete and file this form will vary

Identification Numbers. A CAA cannot verify documents in

depending on individual circumstances. The estimated

order for individuals to obtain a PTIN. CAAs should enter

burden for those who file this form is shown below.

either their EFIN or the eight-digit office code assigned to

them via the CAA application process.

Recordkeeping

6 hr., 56 min.

Note. Once you complete the requirements to participate in

. . . . . . . . . . . . . . . .

Learning about the law or the form

35 min.

the Annual Filing Season Program, the IRS will add this to

. . . .

your PTIN account. See more information about the program

Preparing and sending the form. . . .

44 min.

listed under Reminders, earlier.

If you have comments concerning the accuracy of these

Line 13. Reserved.

time estimates or suggestions for making this form simpler,

we would be happy to hear from you. You can send us

Signature. The completed Form W-12 must be signed and

comments from Click on More

dated by the applicant.

Information and then click on Give us feedback. Or you can

send your comments to the Internal Revenue Service, Tax

Privacy Act and Paperwork Reduction Act Notice. We

Forms and Publications Division, 1111 Constitution Ave. NW,

ask for the information on this form to carry out the Internal

IR-6526, Washington, DC 20224. Do not send Form W-12 to

Revenue laws of the United States. This information will be

this address. Instead, see Where To File, earlier.

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

-4-

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 4

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