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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

year.

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

apply.

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

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Instructions for Form W-12 (10-2014)

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

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