Form 8946 - Ptin Supplemental Application For Foreign Persons Without A Social Security Number Page 3
Download a blank fillable Form 8946 - Ptin Supplemental Application For Foreign Persons Without A Social Security Number in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 8946 - Ptin Supplemental Application For Foreign Persons Without A Social Security Number with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
43
Form 8946 (Rev. 9-2012)
Page
General Instructions
For the purposes of receiving a PTIN, the United States includes any
state, territory, or possession of the United States, including a
Section references are to the Internal Revenue Code unless otherwise
Commonwealth, or the District of Columbia.
noted.
▲
Only preparers that have a foreign (non-U.S.) address may
!
Future Developments
file this form. If you do not have a foreign address, do not
file this form. See How To Apply, later, for more information
For the latest information about developments related to Form 8946 and
about submitting documents with this form.
CAUTION
its instructions, such as legislation enacted after they were published,
go to
How To Apply
What's New
Online. Go to webpage for information. During the
PTIN application process, you will be prompted to complete and mail
Applicants are required to enter the complete non-U.S. physical address
Form 8946 and supporting documents to the address noted below.
on line 2. The applicant's complete mailing address is no longer
Applying by mail. Complete both Form W-12 and Form 8946. An
required.
application fee of $64.25 is required to be sent with Form W-12. Send
Purpose of Form
both forms, the payment for the application fee, and the supporting
documents to the following address:
Form 8946 is used by foreign persons without a social security number
that want to prepare tax returns for compensation. Foreign persons who
IRS Tax Pro PTIN Processing Center
are tax return preparers must obtain a preparer tax identification number
104 Brookeridge Drive #5000
(PTIN) to be eligible to prepare tax returns for compensation. Generally,
Waterloo, IA 50702
the IRS requires an individual to provide a social security number (SSN)
Allow 4-6 weeks to receive your PTIN.
to get a PTIN. Because foreign persons generally cannot get an SSN,
Submission of Form 8946. Submit the following.
they must file Form 8946 to establish their identity and status as a
foreign person.
1. Your completed Form 8946 and
2. The original documents or certified or notarized copies of documents
You must have a PTIN to be eligible to prepare a tax return
that verify the information provided on Form 8946. If you are sending
for compensation.
TIP
copies of documents, see Submitting copies of documents along with
Form 8946, below. The supporting documentation must be consistent
with the information provided on Form 8946. For example, the name
Social Security Numbers. Do not complete Form 8946 if:
must be the same as on Form 8946, line 1 or line 4, and the date of
birth must be the same as on Form 8946, line 4.
• You have an SSN,
• You are eligible to get an SSN,
To avoid any loss of your documents, it is suggested you do
not submit the original documentation.
TIP
• You are a U.S. citizen, or
• You have been admitted by the United States for permanent residence
or U.S. employment.
You can submit original documents, certified copies, or notarized
To get an SSN, see Form SS-5, Application for a Social Security Card.
copies. A certified document is one that the original issuing agency
To get Form SS-5 or to find out if you are eligible to get an SSN, go to
provides and certifies as an exact copy of the original document and
or contact a Social Security Administration
contains an official stamped seal from the Agency. All certifications
(SSA) office.
must stay attached to the copies of the documents when they are sent
If you have an application for an SSN pending, do not file Form 8946.
to the IRS.
Complete Form 8946 only if the SSA notifies you that an SSN cannot be
A notarized document is one that has been notarized by a U.S. notary
issued.
public or a foreign notary legally authorized within his or her local
If you already have an SSN, enter the SSN when you apply for your
jurisdiction to certify that each document is a true copy of the original.
PTIN using Form W-12, IRS Paid Preparer Tax Identification Number
To do this, the notary must see the valid, unaltered, original documents
(PTIN) Application and Renewal.
and verify that the copies conform to the original. Preparers must send
the copy that bears the mark (stamp, signature, etc.) of the notary.
Telephone help. If you have questions about completing this form, the
Photocopies or faxes of notarized documents are not acceptable.
status of your application, or the return of your original documents
submitted with this form, you may call the following phone numbers. If
Original documents you submit will be returned to you at
calling from the U.S., call 877-613-PTIN (7846). For TTY/TDD
the mailing address shown on your Form 8946. You do not
TIP
assistance, call 877-613-3686. If calling internationally, call
need to provide a return envelope. If your original
+1 915-342-5655 (not a toll-free number). Telephone help is generally
documents are not returned within 60 days, you can call the
available Monday through Friday from 8:00 am through 5:00 pm Central
phone numbers provided earlier under Telephone help. Copies of
time.
documents will not be returned.
Who Must Apply
If you submit an original valid passport (or a certified or notarized
copy of a valid passport), you do not need to submit any other
As part of applying for a PTIN, a foreign person must file Form 8946 to
documents. Otherwise, you must submit two current documents that,
establish their identity and status as a foreign person. A foreign person
when the combined information on the documents is taken into account,
is an individual who does not have and is not eligible to obtain a social
verify your identity and your status as a foreign person. At least one
security number and is neither a citizen of the United States nor a
document must contain your photograph. The documents must be
resident alien of the United States as defined in section 7701(b)(1)(A).
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.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form 8946 - Ptin Supplemental Application For Foreign Persons Without A Social Security Number
Financial
Form 8946 - Ptin Supplemental Application For Foreign Persons Without A Social Security Number
Financial
Form 8946 - Ptin Supplemental Application For Foreign Persons Without A Social Security Number
Financial
Form 8946 - Ptin Supplemental Application For Foreign Persons Without A Social Security Number
Financial
Form 8945 - Ptin Supplemental Application For U.s. Citizens Without A Social Security Number Due To Conscientious Religious Objection
Financial
Form 8945 - Ptin Supplemental Application For U.s. Citizens Without A Social Security Number Due To Conscientious Religious Objection
Financial
Form 8945 - Ptin Supplemental Application For U.s. Citizens Without A Social Security Number Due To Conscientious Religious Objection - 2012
Financial
Form 8945 - Ptin Supplemental Application For U.s. Citizens Without A Social Security Number Due To Conscientious Religious Objection
Financial
Related Categories
Parent category: Financial