returns you prepare. Entering the business website address
To avoid any loss of your original documents, it is
suggested you do not submit the original documents.
Line 6. Enter the email address we should use if we need to
A certified copy is a document that the original issuing
contact you about matters regarding this form.
agency provides and certifies as an exact copy of the original
We will also send PTIN related emails with general
document and contains an official seal from the issuing
information, reminders, and requirements. Any valid email
agency. All certifications must stay attached to the copies of
address that you check regularly for PTIN communications is
the documents when they're sent to the IRS. Certified
documents have a stamp and/or an ink seal (may or may not
Line 7. You must check Yes or No. You are required to fully
be raised). Any copy certified by a foreign official must be
disclose any information concerning prior felony convictions.
issued by the agency or official custodian of the original
A felony conviction may not necessarily disqualify you from
record. The foreign certification must clearly certify that each
having a PTIN. However, generally, an individual who is
document is a true copy of the original. All certifications must
currently incarcerated for any felony conviction will not be
stay attached to the copies of the documents when they are
permitted to obtain or renew a PTIN.
sent to the IRS.
Use the space in line 7 to provide details of your prior
A notarized copy is one that has been notarized by a
felony conviction(s). All facts and circumstances will be
U.S. notary public, U.S. government military officer (JAG
considered. You will be contacted if additional information is
Officer), U.S. State Department, U.S. Consul/Embassy
Employee, or by a notary legally authorized within his or her
local jurisdiction to certify that each document is a true copy
Providing false or misleading information on this form
of the original. To do this, the notary must see the valid,
is a criminal offense that may result in prosecution
unaltered, original documents and the copies must bear the
and criminal penalties.
mark (stamp, signature, etc.) of the notary. Notarized
documents may or may not have a signature but will have a
Line 8. If you have an SSN and are requesting a PTIN but
stamp and usually a raised seal.
have never filed a U.S. income tax return, see below for
If submitting Form 8945 or Form 8946 with the Form
Never filed a U.S. tax return. If you have an SSN and
W-12, refer to those form instructions for required
are applying for a PTIN and any of the statements below
apply to your current U.S. situation, then you must submit a
Where to send the completed PTIN application. Send
paper PTIN application along with two identity verification
the completed Form W-12 with the required documentation
documents. See Required Supporting ID Documentation
to the mailing address listed under
File, earlier. If
below. When submitting supporting ID documentation, you
your application is not complete and you do not supply the
can either submit online or by mail. You must submit an
required information upon request, the IRS will be unable to
original, certified, or notarized copy of your social security
process your application.
card along with an original, certified, or notarized copy of one
other government-issued document that contains a current
Line 9. If you filed your most recent individual income tax
return more than 4 years ago, see the line 8 instructions
above for information on how to submit Form W-12 and the
1. You have never filed a U.S. income tax return.
supporting identification documents that must accompany
2. You have not filed a U.S. income tax return in the past
Line 10. You must check Yes or No. Taxpayers are required
3. You do not have a U.S. income tax filing requirement
to be in full compliance with federal tax laws, including filing
(such as certain individuals from Puerto Rico).
all returns and paying all taxes, or making payment
Required Supporting ID Documentation. You can
arrangements acceptable to the IRS. The filing of a tax return
either submit supporting ID documentation online or by mail.
and the payment of the tax liability associated with that return
Online uploads. To submit supporting ID documents
are two separate and distinct requirements under the Internal
online, follow the online prompts to upload certified or
Revenue Code, which must be satisfied within the periods
notarized copies of acceptable documentation.
specified for each taxable period in which you have a legal
Submitting paper Form W-12 and supporting
obligation to file.
documents. Documents must be original, certified, or
Use this space in line 10 to provide the details of any
notarized. One document must be government-issued and
noncompliance, including the steps you have taken to
contain a current photo ID. Examples of acceptable
resolve the issue. Providing false or misleading information
supporting documents are listed below. All documents must
on this form is a criminal offense that may result in
be current (not expired), and must verify your name. If you
prosecution and criminal penalties. In addition, providing
submit copies of documents that display information on both
false or misleading information is a separate ground to deny
sides, copies of both the front and back of the document(s)
your application for a PTIN or terminate it after it has been
must be submitted either online or by mail.
assigned. All the facts and circumstances as related in your
Examples of acceptable supporting documents.
explanation will be considered. You will be contacted if
additional information is needed.
If you have never filed a U.S. individual income tax return
U.S. State ID Card.
because you are not required to do so, check the “Yes” box.
Military ID Card.
Line 11. Check the appropriate boxes to indicate your
National ID Card.
professional credentials. Check all boxes that apply. Do not
check any professional credentials that are currently expired
Instructions for Form W-12 (06-2017)