Instructions For Form W-12 - Irs Paid Preparer Tax Identification Number (Ptin) Application And Renewal - 2014


Instructions for Form W-12
Department of the Treasury
Internal Revenue Service
(Rev. October 2014)
IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal
Section references are to the Internal Revenue Code
may appear in instructions on pages that would otherwise
unless otherwise noted.
be blank. You can help bring these children home by
looking at the photographs and calling 1-800-THE-LOST
Future Developments
(1-800-843-5678) if you recognize a child.
For the latest information about developments related to
Form W-12 and its separate instructions, such as
General Instructions
legislation enacted after they were published, go to
Purpose of Form
What's New
Use this form to apply for or renew a PTIN.
Use and Availability of Information on
Annual Filing Season Program (AFSP). This new,
voluntary program is designed to encourage unenrolled
This Form
paid tax return preparers (paid tax return preparers who
The Freedom of Information Act requires that certain
are not attorneys, certified public accountants (CPAs), or
information from this application be made available to the
enrolled agents (EAs)) to complete continuing education
general public. This includes, but may not be limited to,
courses for the purpose of increasing their knowledge of
the following information.
the law relevant to federal tax returns. To participate in the
program, an individual must obtain a PTIN and meet
Business Name.
certain continuing education requirements for a specific
tax year.
Business Address.
Business Phone Number.
For further information regarding the Annual Filing
Business Website Address.
Season Program, visit
Email Address.
Professional Credentials.
PTIN status. An individual who no longer practices
Who Must File
before the Internal Revenue Service and who no longer
prepares any federal tax returns for compensation may
Anyone who is a paid tax return preparer must apply for
request his or her PTIN be placed in inactive status at any
and receive a PTIN. Enrolled agents also must obtain a
time. For more information on voluntarily inactivating or
PTIN. The PTIN must be renewed annually. For purposes
reactivating your PTIN, refer to the section below the
of determining who must obatin a PTIN, a tax return
line 1 instructions or review information available at
preparer is any individual who is compensated for
preparing, or assisting in the preparation of, all or
Directory of Federal Tax Return Preparers with Cre-
substantially all of a tax return or claim for refund of tax.
dentials and Select Qualifications. By January 2015,
How To File
the IRS plans to launch a public listing on the IRS website
of PTIN holders who are attorneys, CPAs, enrolled
Online. Go to the webpage
agents, enrolled retirement plan agents, enrolled
information. Follow the instructions to submit Form W-12
actuaries, as well as individuals who successfully
and pay the fee. If you submit your application online, your
completed the requirements to participate in the Annual
PTIN generally will be provided to you immediately after
Filing Season Program. The searchable listing will include
you complete the application and pay the required fee.
the individual's name, city, state, and zip code.
By mail. Complete Form W-12. Send the form along with
a check or money order for the fee to:
Telephone help. If you have questions about completing
IRS Tax Pro PTIN Processing Center
this form or the status of your application or renewal, you
104 Brookeridge Drive #5000
may call the following phone numbers. If calling from the
Waterloo, IA 50702
U.S., call 1-877-613-PTIN (7846). For TTY/TDD
assistance, call 1-877-613-3686. If calling internationally,
Allow 4 to 6 weeks for processing of paper Forms
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.
Specific Instructions
Photographs of Missing Children
It is important to follow these instructions. If your
The Internal Revenue Service is a proud partner with the
application is incomplete, the IRS will request that you
National Center for Missing and Exploited Children.
supply the missing information within a specified time. The
Photographs of missing children selected by the Center
Oct 09, 2014
Cat. No. 59933W


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