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complete and submit additional information either online or

Specific Instructions

by mail in order to obtain a PTIN.

If submitting Form 8945, you must send the additional

It is important to follow these instructions. If your application

documentation by mail. See below for additional

is incomplete, the IRS will request that you supply the

requirements.

missing information within a specified time. The IRS will be

U.S. citizen who is a conscientious religious objector.

unable to process your application if you do not provide the

If you are a U.S. citizen who does not have an SSN because

missing information.

you have a conscientious religious objection to having an

Line 1. Enter your legal name. This entry should reflect your

SSN, you must complete an additional form as part of the

name as it appears on your tax return and as it will be

PTIN application process. The form you must complete is

entered on tax returns that you are paid to prepare. If you are

Form 8945, PTIN Supplemental Application For U.S. Citizens

renewing your PTIN, enter the PTIN you received after you

Without a Social Security Number Due To Conscientious

first filed Form W-12.

Religious Objection. On Form 8945, you will verify

information about your identity, citizenship, and

Voluntarily Inactivate PTIN. An individual who does not

conscientious religious objection. See Form 8945 for

expect to prepare federal tax returns for compensation for a

instructions on completing and submitting the form and the

full calendar year may request to be placed in an inactive

required documents.

status.

Foreign persons. If you are a foreign person who does

You can inactivate your PTIN by accessing your online

not have an SSN, you must provide additional identity

PTIN account at

IRS.gov/PTIN

and selecting the Inactivate

proofing documents as part of the PTIN application process.

PTIN function under the Manage My PTIN Account section.

A foreign person is an individual who does not have and is

You can reactivate your PTIN within three years by selecting

not eligible to obtain an SSN and is neither a citizen of the

the Reactivate PTIN function in your online PTIN account.

United States nor a resident alien of the United States as

If you do not have an online account, you may call the

defined in section 7701(b)(1)(A). You can apply online or

number listed under the

Telephone

help, earlier, for

complete Form 8946, PTIN Supplemental Application For

additional assistance.

Foreign Persons Without a Social Security Number. On Form

8946, you will verify information about your foreign status and

EAs must maintain a current PTIN in order to

identity. See Form 8946 for instructions on completing and

maintain their EA credential and should not inactivate

TIP

submitting the form by mail or follow the online prompts.

their PTIN unless they retire.

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

Line 2. If you are applying for a new PTIN after October 1,

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

you must indicate whether you want your PTIN to be valid for

box. If a P.O. box is listed on line 2a of the Form

CAUTION

the current calendar year or the next calendar year. If you

8946, your application will be rejected and returned to you.

select the current calendar year, your PTIN is valid until

Renewing without an SSN. You do not need to resubmit

December 31 of the current year. If you select the next

Form 8945 or Form 8946. You are, however, required to

calendar year, your PTIN will not be valid until January 1 of

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

the next calendar year.

Line 4. Enter your complete personal mailing address and

Note. If you do not select a calendar year, then your PTIN

phone number.

application will be processed for the current calendar year.

If the U.S. Postal Service will not deliver mail to your

Prior-Year Renewals. If you checked the “Renewal

physical location, enter the U.S. Postal Service post

application” box in line 1 and need to renew for a prior

TIP

office box number for your mailing address. Contact

calendar year, you must indicate this by entering the year

your local U.S. Post Office for more information. Do not use a

(YYYY format) in the “Prior year” box and listing each prior

post office box owned by a private firm or company. Most

calendar year in the space(s) provided. Complete a single

PTIN correspondence will be sent to your email address.

Form W-12 for multiple calendar years, for which you are

However, any paper PTIN correspondence will be sent to the

applying for a prior-year PTIN.

personal mailing address listed on line 4.

If your PTIN has been in an expired status for more than

one full calendar year, you must renew for each previously

Line 5a. Enter your business address if it is different from

expired year unless you were inactive during any one of

the address entered on line 4. Entering the business phone

those calendar years.

number is optional.

If you were inactive during any one of those prior calendar

Note. The business address listed on line 5a will be

years but did not place your PTIN into voluntary inactive

reflected in the online Directory of Federal Tax Return

status, you can retroactively do so by following the

Preparers with Credentials and Select Qualifications if you

instructions under

Voluntarily Inactivate

PTIN, earlier.

meet the qualifications for inclusion. If you have more than

If your PTIN has been inactive or expired for more

one business location, enter your primary business location

than three consecutive years, you must submit a new

address.

registration application to obtain an active PTIN.

CAUTION

Line 5b. If you are self-employed or an owner, partner, or

Line 3. Enter your social security number (SSN) and date of

officer of a tax return preparation business, enter your

birth. Applicants must be at least 18 years of age to apply.

applicable identification numbers. Make sure to enter any

letters that are part of your Centralized Authorization File

Applying without an SSN. If you do not have an SSN

(CAF) number. If you have multiple Employer Identification

because you are either a U.S. citizen who is a conscientious

Numbers (EINs) or Electronic Filer Identification Numbers

religious objector or a foreign individual, you will need to

(EFINs), enter the number that is used most frequently on

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Instructions for Form W-12 (06-2017)

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

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