Instructions For Form W-12 - Irs Paid Preparer Tax Identification Number (Ptin) Application And Renewal - 2013 Page 3

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documents and verify that the copies conform to the
Line 10. Reserved for future use.
original. Preparers must send the copy that bears the
Line 11. If you are self-employed or an owner, partner, or
mark (stamp, signature, etc.) of the notary. Photocopies or
officer of a tax preparation business, please enter your
faxes of notarized documents are not acceptable.
applicable identification numbers. Make sure to enter any
Line 16. If you filed your most recent individual income
alphabetic letters that are part of your CAF number. If you
tax return more than 4 years ago, see line 15, above, for
have multiple EINs or EFINs, enter the number that is
information on how to submit Form W-12 and the
used most frequently on returns you prepare.
identification documents that must accompany your
Line 12. Enter the address for the main business at
submission.
which you are employed.
Line 17. Payment of the appropriate fee must
Line 13. Entering the business phone number is optional.
accompany this form or it will be rejected. The fee for
applying for a PTIN is $64.25. The fee for renewing a
Line 14. Entering the business name and website
PTIN is $63.00. If paying by check or money order, make
address is optional.
it payable to “IRS Tax Pro PTIN Fee.” Do not paper clip,
Line 15. If you have a social security number and are
staple, or otherwise attach the payment to Form W-12.
requesting a PTIN, but have never filed a federal income
PTIN will be obtained after October 15th. If you are
tax return, have not filed a federal income tax return in the
applying for (as opposed to renewing) a PTIN between
past 4 years, or do not usually have a federal income tax
October 16th and December 31st, you have an option as
filing requirement (such as certain individuals from Puerto
to when the PTIN will be valid. Check the appropriate box
Rico), you must complete and submit your application on
to state whether you want the PTIN to be valid for the
a paper Form W-12. You must submit an original,
current calendar year or the next calendar year. If you
certified, or notarized copy of your social security card
select the current year, your PTIN is valid until December
along with one other document that contains a photo ID.
31st of the current year. If you select the next year, your
The list of acceptable supporting documents appears
PTIN will not be valid until January 1st of that year.
below. All documents must be a current original, certified,
or notarized copy, and must verify your name. If you
Privacy Act and Paperwork Reduction Act Notice.
submit copies of documents that display information on
We ask for the information on this form to carry out the
both sides, copies of both the front and back of the
Internal Revenue laws of the United States. This
document must be attached to the Form W-12. Send the
information will be used to issue a Preparer Tax
completed Form W-12 application, a copy of your social
Identification Number (PTIN). Our authority to collect this
security card, and the other supporting documentation to
information is found in Section 3710 of the Internal
the mailing address listed under How to File, earlier. Your
Revenue Service Restructuring and Reform Act of 1998
application will be rejected if no photo ID is submitted with
and Internal Revenue Code section 6109. Under section
Form W-12.
6109, return preparers are required to provide their
Document requirements. You must submit a social
identification number on what they prepare. Applying for a
security card along with one of the documents below.
PTIN is mandatory if you prepare U.S. tax returns for
Passport/Passport Card
compensation. Providing incomplete information may
U.S. Driver's License
delay or prevent processing of this application; providing
U.S. State ID Card
false or fraudulent information may subject you to
U.S. Military ID Card
penalties.
Foreign Military ID Card
You are not required to provide the information
To avoid any loss of your original documents, it is
requested on a form that is subject to the Paperwork
suggested you do not submit the original
Reduction Act unless the form displays a valid OMB
TIP
documentation.
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
Submitting copies of the document along with
may become material in the administration of any Internal
Form W-12. You can submit original documents, certified
Revenue law. Generally, the information you provide on
copies, or notarized copies. A certified document is one
this form is confidential pursuant to the Privacy Act of
that the original issuing agency provides and certifies as
1974 and tax returns and return information are
an exact copy of the original document and contains an
confidential pursuant to Code section 6103. However, we
official seal from the Agency. All certifications must stay
are authorized to disclose this information to contractors
attached to the copies of the documents when they are
to perform the contract, to the Department of Justice for
sent to the IRS.
civil and criminal litigation, and to cities, states, the District
If submitting Form 8945 or Form 8946 with the
of Columbia, and U.S. commonwealths and possessions
Form W-12 refer to those form instructions for
!
for use in their return preparer oversight activities and
required documentation.
administration of their tax laws. We may also disclose this
CAUTION
information to other countries under a tax treaty, to federal
A notarized document is one that has been notarized
and state agencies to enforce federal nontax criminal
by a U.S. notary public or a foreign notary legally
laws, to federal law enforcement and intelligence
authorized within his or her local jurisdiction to certify that
agencies to combat terrorism, or to the general public to
each document is a true copy of the original. To do this,
assist them in identifying those individuals authorized by
the notary must see the valid, unaltered, original
the IRS to prepare tax returns or claims for refund.
-3-
Instructions for Form W-12 (1-2013)

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