Looking for a Irs Forms And Templates? Download it for free!

or retired. Retired or expired credentials are those that are

Privacy Act and Paperwork Reduction Act Notice. We

not valid or active at the time of the application. Include the

ask for the information on this form to carry out the Internal

licensing number, jurisdiction, and expiration date. If the

Revenue laws of the United States. This information will be

expiration date is left blank or incomplete, that specific

used to issue a Preparer Tax Identification Number (PTIN).

credential will not be added during the processing of your

Our authority to collect this information is found in section

application. Select only from the professional credentials

3710 of the Internal Revenue Service Restructuring and

listed below. There is no write-in option. If you do not have

Reform Act of 1998 and Internal Revenue Code section

any professional credentials, check the “None” box.

6109. Under section 6109, tax return preparers are required

Recognized professional credentials include the

to provide their identification numbers on what they prepare.

following.

Applying for a PTIN is mandatory if you prepare U.S. tax

Attorney. An attorney is any individual who is licensed to

returns for compensation. Providing incomplete information

practice law by the bar of the highest court of any state,

may delay or prevent processing of this application; providing

territory, or possession of the United States, including a

false or fraudulent information may subject you to penalties.

commonwealth, or the District of Columbia.

You are not required to provide the information requested

Certified Public Accountant (CPA). A CPA is any

on a form that is subject to the Paperwork Reduction Act

individual who is duly qualified to practice as a CPA in any

unless the form displays a valid OMB control number. Books

state, territory, or possession of the United States, including

or records relating to a form or its instructions must be

a commonwealth, or the District of Columbia.

retained as long as their contents may become material in

Enrolled Agent (EA). An EA is any individual enrolled as

the administration of any Internal Revenue law. Generally,

an agent who is not currently under suspension or

the information you provide on this form is confidential

disbarment from practice before the IRS. EAs are licensed by

pursuant to the Privacy Act of 1974, and tax returns and

the IRS.

return information are confidential pursuant to Code section

Enrolled Actuary. An enrolled actuary is any individual

6103. However, we are authorized to disclose this

who is enrolled as an actuary by the Joint Board for the

information to contractors to perform the contract, to the

Enrollment of Actuaries.

Department of Justice for civil and criminal litigation, and to

Enrolled Retirement Plan Agent (ERPA). An ERPA is

cities, states, the District of Columbia, and U.S.

any individual enrolled as a retirement plan agent who is not

commonwealths and possessions for use in their return

currently under suspension or disbarment from practice

preparer oversight activities and administration of their tax

before the IRS.

laws. We may also disclose this information to other

State Regulated Tax Return Preparer. A state regulated

countries under a tax treaty, to federal and state agencies to

tax return preparer is any individual who remains current with

enforce federal nontax criminal laws, to federal law

certain state-based tax return preparer programs. Tax return

enforcement and intelligence agencies to combat terrorism,

preparers who are registered with the following will fall into

or to the general public to assist them in identifying those

this category.

individuals authorized by the IRS to prepare tax returns or

Oregon Board of Tax Practitioners.

claims for refund.

California Tax Education Council.

The time needed to complete and file this form will vary

Maryland State Board of Individual Tax Preparers.

depending on individual circumstances. The estimated

Note. The above list of participating state programs is

burden for those who file this form is shown below.

subject to change. For the most up-to-date information on

participating states, visit IRS.gov/PTIN.

Certifying Acceptance Agent (CAA). A CAA is an

Recordkeeping

1 hr.

individual or entity (college, financial institution, accounting

. . . . . . . . . . . . . . . .

Learning about the law or the form

9 min.

firm, etc.) that has entered into a formal agreement with the

. . . .

Preparing and sending the form. . . .

4 min.

IRS that permits them to assist alien individuals and other

foreign individuals with obtaining Individual Taxpayer

If you have comments concerning the accuracy of these

Identification Numbers. A CAA cannot verify documents in

time estimates or suggestions for making this form simpler,

order for individuals to obtain a PTIN. CAAs should enter

we would be happy to hear from you. You can send us

either their EFIN or the eight-digit office code assigned to

comments from IRS.gov/FormComments. Or you can send

them via the CAA application process.

your comments to the Internal Revenue Service, Tax Forms

and Publications Division, 1111 Constitution Ave. NW,

Note. Once you complete the requirements to participate in

IR-6526, Washington, DC 20224. Do not send Form W-12 to

the Annual Filing Season Program, the IRS will add this to

this address. Instead, see Where To File, earlier.

your PTIN account. See more information about the program

listed under Reminders, earlier.

Signature. The completed Form W-12 must be signed and

dated by the applicant. Please use black or blue ink.

-4-

Instructions for Form W-12 (06-2017)

Instructions For Form W-12 - Irs Paid Preparer Tax Identification Number (Ptin) Application And Renewal Page 4

Related Articles

Related forms

Related Categories