Looking for a U.s. Department Of The Treasury Forms And Templates? Download it for free!

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

CAUTION

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.

application.

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.

-3-

Instructions for Form W-12 (10-2014)

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

Related Articles

Related forms

Related Categories