Form 8946 - Ptin Supplemental Application For Foreign Persons Without A Social Security Number Page 2
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Form 8946 (Rev. 10-2017)
Page
General Instructions
Only preparers who have a foreign (non-U.S.) address may
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file this form. If you do not have a foreign address, do not
Section references are to the Internal Revenue Code unless otherwise
file this form. See How To Apply, later, for more information
noted.
about submitting documents with this form.
CAUTION
Future Developments
How To Apply
For the latest information about developments related to Form 8946 and
Online. Go to webpage for information. During the
its instructions, such as legislation enacted after they were published,
PTIN application process, you will be prompted to complete and upload
go to
acceptable supporting documents. See examples of acceptable
supporting documents listed in the table below.
What’s New
Applying by mail. Complete both Form W-12 and Form 8946.
Submitting supporting identification documents online. You will be
Send both forms and the supporting documents to the following
prompted to submit supporting documentation online. Once you have
address.
uploaded your identity proofing documentation, the IRS will review it
and make a determination.
IRS Tax Professional PTIN Processing Center
1605 George Dieter PMB 678
Purpose of Form
El Paso, TX 79936
Form 8946 is used by foreign persons without a social security number
Allow 4 to 6 weeks for the IRS to process your application.
(SSN) who want to prepare tax returns for compensation. Foreign
Submission of Form 8946. Submit the following.
persons who are tax return preparers must obtain a preparer tax
1. Your completed Form 8946.
identification number (PTIN) to prepare tax returns for compensation.
Generally, the IRS requires an individual to provide an SSN to get a
2. The original documents, certified copies, or notarized copies of
PTIN. Because foreign persons generally cannot get an SSN, they must
documents that verify the information provided on Form 8946. If
file Form 8946 to establish their identity and status as a foreign person.
you are sending copies of documents, see the information below.
The supporting documentation must be consistent with the
You must have a PTIN to prepare a tax return for
information provided on Form 8946. For example, the name must
compensation.
TIP
be the same as on Form 8946, line 1 (or in the case of a civil birth
certificate, line 3), and the date of birth must be the same as on
Form 8946, line 3.
SSNs. Do not complete Form 8946 if:
To avoid any loss of your documents, it is suggested you do
• You have an SSN,
not submit the original documentation.
TIP
• You are eligible to get an SSN,
• You are a U.S. citizen, or
A certified document is one that the original issuing agency provides
• You have been admitted by the United States for permanent residence
and certifies as an exact copy of the original document and contains an
or U.S. employment.
official seal from the issuing agency. All certifications must stay attached
To get an SSN, see Form SS-5, Application for a Social Security Card.
to the copies of the documents when they’re sent to the IRS. Certified
To get Form SS-5 or to find out if you are eligible to get an SSN, go to
documents have a stamp and/or an ink seal (may or may not be raised).
or contact a Social Security Administration (SSA) office.
Any document certified by a foreign official must be issued by the
agency or official custodian of the original record. The foreign
If you have an application for an SSN pending, do not file Form 8946.
Complete Form 8946 only if the SSA notifies you that an SSN cannot be
certification must clearly certify that each document is a true copy of the
original. All certifications must stay attached to the copies of the
issued.
documents when they are sent to the IRS.
If you already have an SSN, enter the SSN when you apply for your
A notarized document is one that has been notarized by a U.S.
PTIN using Form W-12, IRS Paid Preparer Tax Identification Number
(PTIN) Application and Renewal.
notary public, U.S. government military officer (JAG Officer), U.S. State
Department, U.S. Consul/Embassy Employee, or a foreign notary legally
Telephone help. If you have questions about completing this form, the
authorized within his or her local jurisdiction to certify that each
status of your application, or the return of your original documents
document is a true copy of the original. To do this, the notary must see
submitted with this form, you may call the following phone numbers. If
the valid, unaltered, original documents and verify that the copies
calling from the United States, call 1-877-613-PTIN (7846). For TTY/TDD
conform to the original. All of the notarized copies must bear the mark
assistance, call 1-877-613-3686. If calling internationally, call
(stamp, signature, etc.) of the notary. Notarized documents may or may
+1 915-342-5655 (not a toll-free number). Telephone help is generally
not have a signature but will have a stamp and usually a raised seal.
available Monday through Friday from 8:00 a.m. through 5:00 p.m.
Central time.
Original documents you submit will be returned to you at
the mailing address shown on your Form 8946. You do not
TIP
Who Must Apply
need to provide a return envelope. If your original
documents are not returned within 60 days, you can call the
As part of applying for a PTIN, a foreign person must provide additional
phone numbers provided earlier under Telephone help. Copies of
information either online or by mail with the Form 8946 to establish their
documents will not be returned.
identity and status as a foreign person. A foreign person is an individual
who does not have and is not eligible to obtain an SSN and is neither a
If you submit an original valid passport (or a certified or notarized
citizen of the United States nor a resident alien of the United States as
copy of a valid passport), you do not need to submit any other
defined in section 7701(b)(1)(A).
documents. Otherwise, you must submit two current documents that,
when the combined information on the documents is taken into account,
For the purposes of receiving a PTIN, the United States includes any
verify your identity and your status as a foreign person. At least one
state, territory, or possession of the United States, including a
document must contain your photograph. The documents must be
commonwealth, or the District of Columbia.
government issued. Examples of acceptable supporting documents are
listed in the following table. If you submit copies of documents that
display information on both sides, copies of both the front and back
must be attached to the Form 8946. Do not attach expired documents.
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