Instructions For Form W-12 - Irs Paid Preparer Tax Identification Number (Ptin) Application And Renewal - 2014 Page 2


IRS will be unable to process your application if you do not
who is a conscientious religious objector, you will need to
provide the missing information.
complete and submit an additional form along with Form
W-12. Also, because of the documentation that must
Line 1. Enter your legal name. This entry should reflect
accompany the submission, you must send the additional
your name as it appears on your tax return and as it will be
form and documentation by mail. See the instructions
entered on tax returns that you are paid to prepare. If you
below that pertain to your circumstance.
are renewing your PTIN, enter the PTIN you received after
U.S. citizen who is a conscientious religious
you first filed Form W-12.
objector. If you are a U.S. citizen who does not have an
Voluntarily Inactivate PTIN. An individual who does not
SSN because you have a conscientious religious
expect to prepare federal tax returns for compensation for
objection to having an SSN, you must complete an
a full calendar year may request to be placed in an
additional form as part of the PTIN application process.
inactive status.
The form you must complete is Form 8945, PTIN
Supplemental Application For U.S. Citizens Without a
Note. Enrolled agents must maintain a current PTIN in
Social Security Number Due To Conscientious Religious
order to maintain their EA credential and should not
Objection. On Form 8945, you will verify information about
inactivate their PTIN unless they retire.
your identity, citizenship, and conscientious religious
If you reactivate your PTIN later, you must pay the
objection. See Form 8945 for instructions on completing
renewal fee for the year of reactivation.
and submitting the form and the required documents.
Foreign persons. If you are a foreign person who
You can inactivate your PTIN by accessing your online
does not have an SSN, you must complete an additional
PTIN account at
and selecting the
form as part of the PTIN application process. A foreign
Inactive PTIN function under the Manage My PTIN
person is an individual who does not have and is not
Account section. You can reactivate your PTIN within
eligible to obtain a social security number and is neither a
three years by selecting the “Reactive PTIN” function in
citizen of the United States nor a resident alien of the
your online PTIN account.
United States as defined in section 7701(b)(1)(A). The
If you do not have an online account, you may call the
form you must complete is Form 8946, PTIN
number listed under the
Telephone help
earlier, for
Supplemental Application For Foreign Persons Without a
additional assistance.
Social Security Number. On Form 8946, you will verify
Line 2. If you are applying for a new PTIN after October
information about your foreign status and identity. See
1, you must indicate whether you want your PTIN to be
Form 8946 for instructions on completing and submitting
valid for the current calendar year or the next calendar
the form and the required documents.
year. If you select the current calendar year, your PTIN is
valid until December 31 of the current year. If you select
Note. Line 2 of Form 8946 must contain a non-U.S.
the next calendar year, your PTIN will not be valid until
physical address. This address cannot be a P.O. box. If a
January 1 of the next calendar year.
P.O. box is listed on line 2 of the Form 8946, your
application will be rejected and returned to you.
Note. If you do not select a calendar year, then your PTIN
Renewing without an SSN. You do not need to
application will be processed for the current calendar
resubmit Form 8945 or Form 8946. However, you are
required to enter your date of birth on line 3 of Form W-12.
Prior Year Renewals. If you checked Renewal and
Line 4. Enter your complete personal mailing address
need to renew for a prior calendar year, you must indicate
and phone number.
this by selecting the prior year box and list each prior
calendar year(s) in the space provided. One completed
Note. If the U.S. Postal Service will not deliver mail to
Form W-12 is allowed, however, separate payments must
your physical location, enter the U.S. Postal Service post
be enclosed for each calendar year.
office box number for your mailing address. Contact your
If your PTIN has been in an expired status for more
local U.S. Post Office for more information. Do not use a
than one full calendar year, you must renew for each
post office box owned by a private firm or company. Most
previously expired year unless you were inactive during
PTIN correspondence will be sent to your email address.
any one of those calendar years.
However, any paper PTIN correspondence will be sent to
the personal mailing address listed on line 4.
If you were inactive during any one of those prior
calendar years but did not place your PTIN into voluntary
Line 5a. Enter the address for the main business at
inactive status, you can retroactively do so by following
which you are employed. Only enter your business
the instructions under
Voluntarily Inactivate
PTIN, earlier.
address if it is different than the address entered on line 4.
Entering the business phone number is optional.
Note. If your PTIN has been inactive or expired for more
than three consecutive years, you must submit a new
Line 5b. Entering the business name and website
registration application and pay the applicable fee to
address is optional.
obtain an active PTIN.
Line 6. Enter the email address we should use if we need
Line 3. Enter your social security number (SSN) and date
to contact you about matters regarding this form.
of birth. Applicants must be at least 18 years of age to
We will also send PTIN related emails with general
information, reminders, and requirements. Any valid email
Applying without an SSN. If you do not have an SSN
because you are either a foreign person or a U.S. citizen
Instructions for Form W-12 (10-2014)


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