Form 8946 - Ptin Supplemental Application For Foreign Persons Without A Social Security Number Page 2
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
32
Form 8946 (Rev. 10-2014)
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 who 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
Purpose of Form
Online. Go to webpage for information. During the
PTIN application process, you will be prompted to complete and mail
Form 8946 is used by foreign persons without a social security number
Form 8946 and supporting documents to the address noted below.
who want to prepare tax returns for compensation. Foreign persons who
Applying by mail. Complete both Form W-12 and Form 8946. An
are tax return preparers must obtain a Preparer Tax Identification
application fee of $64.25 is required to be sent with Form W-12. This fee
Number (PTIN) to be eligible to prepare tax returns for compensation.
is an application processing fee and is nonrefundable. Send both
Generally, the IRS requires an individual to provide a social security
forms, the payment for the application fee, and the supporting
number (SSN) to get a PTIN. Because foreign persons generally cannot
documents to the following address:
get an SSN, they must file Form 8946 to establish their identity and
status as a foreign person.
IRS Tax Pro PTIN Processing Center
104 Brookeridge Drive #5000
You must have a PTIN to be eligible to prepare a tax return
Waterloo, IA 50702
for compensation.
TIP
Allow 4 to 6 weeks for the IRS to process your application.
Submission of Form 8946. Submit the following.
1. Your completed Form 8946 and
Social Security Numbers. Do not complete Form 8946 if:
2. The original documents or certified or notarized copies of
• You have an SSN,
documents that verify the information provided on Form 8946. If
• You are eligible to get an SSN,
you are sending copies of documents, see the information below.
• You are a U.S. citizen, or
The supporting documentation must be consistent with the
information provided on Form 8946. For example, the name must
• You have been admitted by the United States for permanent residence
be the same as on Form 8946, line 1 or line 3, and the date of birth
or U.S. employment.
must be the same as on Form 8946, line 3.
To get an SSN, see Form SS-5, Application for a Social Security Card.
To get Form SS-5 or to find out if you are eligible to get an SSN, go to
To avoid any loss of your documents, it is suggested you do
or contact a Social Security Administration
not submit the original documentation.
TIP
(SSA) office.
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
You can submit original documents, certified copies, or notarized
issued.
copies. A certified document is one that the original issuing agency
provides and certifies as an exact copy of the original document and
If you already have an SSN, enter the SSN when you apply for your
contains an official stamped seal from the Agency. All certifications
PTIN using Form W-12, IRS Paid Preparer Tax Identification Number
must stay attached to the copies of the documents when they are sent
(PTIN) Application and Renewal.
to the IRS.
Telephone help. If you have questions about completing this form, the
A notarized document is one that has been notarized by a U.S. notary
status of your application, or the return of your original documents
public or a foreign notary legally authorized within his or her local
submitted with this form, you may call the following phone numbers. If
jurisdiction to certify that each document is a true copy of the original.
calling from the U.S., call 877-613-PTIN (7846). For TTY/TDD
To do this, the notary must see the valid, unaltered, original documents
assistance, call 877-613-3686. If calling internationally, call
and verify that the copies conform to the original. Preparers must send
+1 915-342-5655 (not a toll-free number). Telephone help is generally
the copy that bears the mark (stamp, signature, etc.) of the notary.
available Monday through Friday from 8:00 a.m. through 5:00 p.m.
Photocopies or faxes of notarized documents are not acceptable.
Central time.
Original documents you submit will be returned to you at
Who Must Apply
the mailing address shown on your Form 8946. You do not
TIP
As part of applying for a PTIN, a foreign person must file Form 8946 to
need to provide a return envelope. If your original
establish their identity and status as a foreign person. A foreign person
documents are not returned within 60 days, you can call the
is an individual who does not have and is not eligible to obtain a social
phone numbers provided earlier under Telephone help. Copies of
security number and is neither a citizen of the United States nor a
documents will not be returned.
resident alien of the United States as defined in section 7701(b)(1)(A).
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
documents. Otherwise, you must submit two current documents that,
when the combined information on the documents is taken into account,
verify your identity and your status as a foreign person. At least one
document must contain your photograph. The documents must be
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