Instructions for Form W-12
Department of the Treasury
Internal Revenue Service
(Rev. January 2013)
IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal
PTIN. The PTIN must be renewed annually. A tax return
preparer is any individual who is compensated for
For the latest information about developments related to
preparing, or assisting in the preparation of all or
Form W-12 and its separate instructions, such as
substantially all of a tax return or claim for refund of tax.
legislation enacted after they were published, go to
How to File
Online. Go to the webpage
information. Follow the instructions to submit Form W-12
Use and Availability of Information on This Form. We
and pay the fee. If you submit your application online, your
listed the information that is required to be made publicly
PTIN generally will be provided to you immediately after
available, under the Freedom of Information Act.
you complete the application and pay the required fee.
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
this form or the status of your application or renewal, you
IRS Tax Pro PTIN Processing Center
may call the following phone numbers. If calling from the
104 Brookeridge Drive #5000
U.S., call 877–613–PTIN (7846). For TTY/TDD
Waterloo, IA 50702
assistance, call 877–613–3686. If calling internationally,
call +1 915–342–5655 (not a toll-free number). Telephone
If you submit your application using a paper Form
help is generally available Monday through Friday from
W-12, it may take 4 to 6 weeks for the IRS to process your
8:00 a.m. to 5:00 p.m. Central time.
application and for you to receive your PTIN.
Photographs of Missing Children
The Internal Revenue Service is a proud partner with the
National Center for Missing and Exploited Children.
Line 1. Enter your legal name. This entry should reflect
Photographs of missing children selected by the Center
your name as it appears on your tax return and as it will be
may appear in instructions on pages that would otherwise
entered on tax returns that you are paid to prepare. If you
be blank. You can help bring these children home by
are renewing your PTIN, enter the PTIN you received after
looking at the photographs and calling 1-800-THE-LOST
you first filed Form W-12.
(1-800-843-5678) if you recognize a child.
Section references are to the Internal Revenue Code
Line 2. Enter your complete personal mailing address
unless otherwise noted.
and phone number.
Note. If the U.S. Postal Service will not deliver mail to
your physical location, enter the U.S. Postal Service post
office box number for your mailing address. Contact your
Purpose of Form
local U.S. Post Office for more information. Do not use a
Use this form to apply for or renew a PTIN.
post office box owned by a private firm or company. Most
PTIN correspondence will be sent to your email address.
Use and Availability of Information on
However, any paper PTIN correspondence will be sent to
the personal mailing address listed on line 2.
The Freedom of Information Act requires that certain
Line 3. Enter your social security number (SSN) and date
information from this application be made available to the
of birth. Applicants must be at least 18 years of age to
general public. This includes, but may not be limited to,
the following information:
Applying without a SSN. If you do not have an SSN
because you are either a foreign person or a U.S. citizen
who is a conscientious religious objector, you will need to
complete and submit an additional form along with Form
Business Phone Number
W-12. Also, because of the documentation that must
Business Website Address
accompany the submission, you must send the additional
form and documentation by mail. See the instructions
below that pertain to your circumstance.
U.S. citizen who is a conscientious religious
Who Must File
objector. If you are a U.S. citizen who does not have an
Anyone who is a paid tax return preparer must apply for
SSN because you have a conscientious religious
and receive a PTIN. Enrolled agents also must obtain a
objection to having an SSN, you must complete an
Feb 04, 2013
Cat. No. 59933W