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returns you prepare. Entering the business website address

To avoid any loss of your original documents, it is

is optional.

suggested you do not submit the original documents.

TIP

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

acceptable.

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

needed.

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.

CAUTION

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

additional requirements.

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

documentation.

CAUTION

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

How To

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

photo ID.

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

your submission.

4 years.

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

Passport/Passport Card.

additional information is needed.

Driver's License.

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

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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 3

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