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additional form as part of the PTIN application process.

Code, which must be satisfied within the periods specified

The form you must complete is Form 8945, PTIN

for each taxable period in which you have a legal

Supplemental Application For U.S. Citizens Without a

obligation to file.

Social Security Number Due To Conscientious Religious

Use the space in line 6 to provide the details of any

Objection. On Form 8945, you will verify information about

noncompliance, including the steps you have taken to

your identity, citizenship, and conscientious religious

resolve the issue, and why you believe it should not affect

objection. See Form 8945 for instructions on completing

your fitness to practice before the IRS. Providing false or

and submitting the form and the required documents.

misleading information on this form is a criminal offense

Foreign persons. If you are a foreign person who

that may result in prosecution and criminal penalties. In

does not have an SSN, you must complete an additional

addition, providing false or misleading information is a

form as part of the PTIN application process. A foreign

separate ground to deny your application for a PTIN or

person is an individual who does not have and is not

terminate it after it has been assigned. All the facts and

eligible to obtain a social security number and is neither a

circumstances as related in your explanation will be

citizen of the United States nor a resident alien of the

considered. You will be contacted if additional information

United States as defined in section 7701(b)(1)(A). The

is needed.

form you must complete is Form 8946, PTIN

Line 7. Check the appropriate boxes to indicate your

Supplemental Application For Foreign Persons Without a

professional credentials. Check all that apply. Please

Social Security Number. On Form 8946, you will verify

include the licensing number, jurisdiction, and expiration

information about your foreign status and identity. See

date. If you do not have any professional credentials,

Form 8946 for instructions on completing and submitting

check the “None” box.

the form and the required documents.

Attorney. An attorney is any person who is a member

in good standing of the bar of the highest court of any

Note. Line 2 of Form 8946 must contain a non-U.S.

state, territory, or possession of the United States,

physical address. This address cannot be a P.O. Box. If a

including a Commonwealth, or the District of Columbia.

P.O. Box is listed on line 2 of the Form 8946, your

application will be rejected and returned to you.

Certified public accountant (CPA). A CPA is any

person who is duly qualified to practice as a CPA in any

Renewing without a SSN. You do not need to

state, territory, or possession of the United States,

resubmit Form 8945 or Form 8946. However, you are

including a Commonwealth, or the District of Columbia.

required to enter your date of birth on line 3 of Form W-12.

Enrolled agent (EA). An EA is any individual enrolled

Line 4. Enter the email address we should use if we need

as an agent who is not currently under suspension or

to contact you about matters regarding this form.

disbarment from practice before the IRS.

We will also send PTIN related emails with general

Enrolled actuary. An enrolled actuary is any individual

information, reminders, and requirements. Any valid email

who is enrolled as an actuary by the Joint Board for the

address that you check regularly for PTIN

Enrollment of Actuaries pursuant to 29 U.S.C. 1242 who is

communications is acceptable.

not currently under suspension or disbarment from

practice before the IRS. Also, the enrolled actuary must

Line 5. You are required to fully disclose any information

file with the IRS a written declaration stating that he or she

concerning prior felony convictions. Be advised that a

is currently qualified as an enrolled actuary and is

felony conviction may not necessarily disqualify you from

authorized to represent the party or parties on whose

having a PTIN. However, crimes related to federal tax

behalf he or she acts.

matters and also those involving dishonesty or a breach of

trust will be considered grounds for denial or termination

Enrolled retirement plan agent (ERPA). An ERPA is

of a PTIN. Generally, a person who is currently

any individual enrolled as a retirement plan agent who is

incarcerated for any felony conviction will not be permitted

not currently under suspension or disbarment from

to obtain or renew a PTIN.

practice before the IRS.

Use the space in line 5 to provide details of your prior

Skip lines 8, 9, and 10 if you are an attorney,

felony conviction(s), and why you believe it should not

CPA, or EA.

affect your fitness to practice before the IRS. Providing

CAUTION

false or misleading information on this form is a criminal

Definition of a supervised preparer. A supervised

offense that may result in prosecution and criminal

preparer is a non-signing preparer who is employed by a

penalties. In addition, providing false or misleading

law firm, CPA firm, or other recognized firm (a firm that is

information is a separate ground to deny your application

at least 80 percent owned by attorneys, CPAs, EAs,

for a PTIN or terminate it after it has been assigned. All the

enrolled actuaries, or enrolled retirement plan agents).

facts and circumstances as related in your explanation will

The returns they prepare are signed by a supervising

be considered. You will be contacted if additional

attorney, CPA, EA, enrolled actuary, or enrolled retirement

information is needed.

plan agent at the firm.

Line 6. All preparers are required to be in full compliance

Line 9. If you are not an attorney, CPA, or EA you

with federal tax laws including filing all returns and paying

must answer the questions on this line. If you check

all taxes, or making payment arrangements acceptable to

“Yes” to all of the questions, you are a supervised

the IRS. The filing of a tax return and the payment of the

preparer and must enter the PTIN of your supervisor. For

tax liability associated with that return are two separate

a detailed explanation of a supervised preparer see

and distinct requirements under the Internal Revenue

Definition of a supervised preparer, above.

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Instructions for Form W-12 (1-2013)

Instructions For Form W-12 - Irs Paid Preparer Tax Identification Number (Ptin) Application And Renewal - 2013 Page 2

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