Instructions For Form W-12 - Irs Paid Preparer Tax Identification Number (Ptin) Application And Renewal - 2014 Page 3


address that you check regularly for PTIN
Enrolled agent (EA). An EA is any individual enrolled
communications is acceptable.
as an agent who is not currently under suspension or
disbarment from practice before the IRS.
Line 7. You are required to fully disclose any information
Enrolled actuary. An enrolled actuary is any individual
concerning prior felony convictions. A felony conviction
who is enrolled as an actuary by the Joint Board for the
may not necessarily disqualify you from having a PTIN.
Enrollment of Actuaries pursuant to 29 U.S.C. 1242 who is
However, generally, a person who is currently
not currently under suspension or disbarment from
incarcerated for any felony conviction will not be permitted
practice before the IRS. Also, the enrolled actuary must
to obtain or renew a PTIN.
file with the IRS a written declaration stating that he or she
Use the space in line 7 to provide details of your prior
is currently qualified as an enrolled actuary and is
felony conviction(s). Providing false or misleading
authorized to represent the party or parties on whose
information on this form is a criminal offense that may
behalf he or she acts.
result in prosecution and criminal penalties. All facts and
Enrolled retirement plan agent (ERPA). An ERPA is
circumstances will be considered. You will be contacted if
any individual enrolled as a retirement plan agent who is
additional information is needed.
not currently under suspension or disbarment from
Line 8. Taxpayers are required to be in full compliance
practice before the IRS.
with federal tax laws, including filing all returns and paying
Certified Acceptance Agents (CAA). A Certified
all taxes, or making payment arrangements acceptable to
Acceptance Agent (CAA) can verify the original and, also,
the IRS. The filing of a tax return and the payment of the
certified copies of identifying documents for applicants.
tax liability associated with that return are two separate
CAAs should enter either their Electronic Filer
and distinct requirements under the Internal Revenue
Identification Number (EFIN) or the eight digit office code
Code, which must be satisfied within the periods specified
assigned to them via the CAA application process.
for each taxable period in which you have a legal
Skip line 10 if you are an attorney, CPA, or EA.
obligation to file.
Use the space in line 8 to provide the details of any
noncompliance, including the steps you have taken to
Line 11. If you are self-employed or an owner, partner, or
resolve the issue. Providing false or misleading
officer of a tax return preparation business, please enter
information on this form is a criminal offense that may
your applicable identification numbers. Make sure to enter
result in prosecution and criminal penalties. In addition,
any alphabetic letters that are part of your CAF number. If
providing false or misleading information is a separate
you have multiple EINs or EFINs, enter the number that is
ground to deny your application for a PTIN or terminate it
used most frequently on returns you prepare. Entering the
after it has been assigned. All the facts and circumstances
business name is optional.
as related in your explanation will be considered. You will
be contacted if additional information is needed.
Line 12. If you have a social security number and are
If you have never filed a U.S. individual income tax
requesting a PTIN, but have never filed a U.S. federal
return because you are not required to do so, check the
income tax return, have not filed a U.S. federal income tax
“Yes” box.
return in the past 4 years, or do not have a U.S. federal
income tax filing requirement (such as certain individuals
Line 9. Check the appropriate boxes to indicate your
from Puerto Rico), you must complete and submit your
professional credentials. Check all that apply. Include the
application on a paper Form W-12. You must submit an
licensing number, jurisdiction, and expiration date.
original, certified, or notarized copy of your social security
Recognized professional credentials include attorney,
card along with one other government-issued document
certified public accountant (CPA), enrolled agent (EA),
that contains a current photo ID. Examples of acceptable
enrolled actuary, enrolled retirement plan agent (ERPA),
supporting documents are listed below. All documents
state regulated tax return preparer, or a certified
must be current, original, certified, or notarized, and must
acceptance agent (CAA). Any other professional
verify your name. If you submit copies of documents that
credential is not necessary to add to your PTIN
display information on both sides, copies of both the front
application. If you do not have any professional
and back of the document must be attached to the Form
credentials, check the “None” box.
W-12. Send the completed Form W-12 and applicable fee
with the required documentation to the mailing address
Note. Once you complete the requirements to participate
listed under How To File, earlier. If your application is not
in the Annual Filing Season Program, the IRS will add this
complete and you do not supply the required information
to your PTIN account. See more information about the
upon request, the IRS will be unable to process your
program listed under the What's New section above.
Attorney. An attorney is any person who is a member
Examples of acceptable supporting documents.
in good standing of the bar of the highest court of any
Passport/Passport Card
state, territory, or possession of the United States,
Driver's License
including a Commonwealth, or the District of Columbia.
U.S. State ID Card
Certified public accountant (CPA). A CPA is any
Military ID Card
person who is duly qualified to practice as a CPA in any
National ID Card
state, territory, or possession of the United States,
including a Commonwealth, or the District of Columbia.
Instructions for Form W-12 (10-2014)


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