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


Instructions for Form W-12
Department of the Treasury
Internal Revenue Service
(Rev. October 2017)
IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal
Section references are to the Internal Revenue Code unless
States, call 1-877-613-PTIN (7846). For TTY/TDD
otherwise noted.
assistance, call 1-877-613-3686. If calling internationally, call
+1 915-342-5655 (not a toll-free number). Telephone help is
Future Developments
generally available Monday through Friday from 8:00 a.m. to
5:00 p.m. Central time.
For the latest information about developments related to
Form W-12 and its separate instructions, such as legislation
Photographs of Missing Children
enacted after they were published, go to
The IRS is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
What’s New
children selected by the Center may appear in instructions on
pages that would otherwise be blank. You can help bring
Submitting Supporting Identification Documents On-
these children home by looking at the photographs and
line. You will be prompted to submit supporting
calling 1-800-THE-LOST (1-800-843-5678) if you recognize
documentation online. Once you have uploaded your identity
a child.
proofing documentation, IRS will review it and make a
General Instructions
New mailing address. The address for submitting your
application by mail has changed. See
How To
File, later.
Purpose of Form
Use this form to apply for or renew a PTIN.
Use and Availability of Information on
Annual Filing Season Program. This voluntary program is
designed to encourage unenrolled paid tax return preparers
This Form
(paid tax return preparers who are not attorneys, certified
public accountants (CPAs), or enrolled agents (EAs)) to
The Freedom of Information Act requires that certain
complete continuing education courses for the purpose of
information from this application be made available to the
increasing their knowledge of the law relevant to federal tax
general public. This includes, but may not be limited to, the
returns. To participate in the program, an individual must
following information.
obtain a PTIN and meet certain continuing education
requirements for a specific tax year.
Business Name.
Business Address.
For further information regarding the program, visit
Business Phone Number.
Business Website Address.
Voluntary Inactivating/Reactivating PTIN. An individual
Email Address.
who no longer practices before the IRS and who no longer
Professional Credentials.
prepares any federal tax returns for compensation may
Who Must File
request his or her PTIN be placed in inactive status at any
time. For more information on voluntarily inactivating or
Anyone who is a paid tax return preparer must apply for and
reactivating your PTIN, see
Voluntarily Inactivate
PTIN, later,
receive a PTIN. EAs also must obtain a PTIN. The PTIN must
or review information available at
be renewed annually. For purposes of determining who must
obtain a PTIN, a tax return preparer is any individual who is
Directory of Federal Tax Return Preparers with Creden-
compensated for preparing, or assisting in the preparation of,
tials and Select Qualifications. The IRS has launched a
all or substantially all of a tax return or claim for refund of tax.
public listing on the IRS website of PTIN holders who are
attorneys, CPAs, EAs, enrolled retirement plan agents, and
How To File
enrolled actuaries, as well as individuals who successfully
completed the requirements to participate in the Annual
Online. Go to the webpage
for information.
Filing Season Program. The searchable listing includes the
Follow the instructions to submit Form W-12. If you submit
individual's name, city, state, and zip code. The city and state
your application online, your PTIN generally will be provided
of the business address you enter on line 5a of this form will
to you immediately after you complete the application.
be the address reflected in the online Directory of Federal
By mail. Complete Form W-12. Send the form to:
Tax Return Preparers with Credentials and Select
Qualifications if you meet the qualifications for inclusion. If
IRS Tax Professional PTIN Processing Center
you have more than one business location, enter your
1605 George Dieter PMB 678
primary business location address. See the line 11
El Paso, TX 79936
instructions for the definitions of professional credentials and
select qualifications, later.
Note. Allow 4 to 6 weeks for processing of PTIN
Telephone help. If you have questions about completing
this form or the status of your application or renewal, you may
call the following phone numbers. If calling from the United
Oct 13, 2017
Cat. No. 59933W


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