Form 8946 - Ptin Supplemental Application For Foreign Persons Without A Social Security Number Page 2
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Form 8946 (Rev. 12-2011)
Page
General Instructions
How To Apply
Applying by computer. Access the following webpage:
Section references are to the Internal Revenue Code unless otherwise
for information on applying by computer. During the
noted.
PTIN application process, you will be prompted to complete and mail
What's New
Form 8946 and supporting documents. Allow 2-4 weeks to receive your
PTIN.
The requirements regarding documents submitted with the form have
changed. At least one document submitted must contain your
Applying by mail. Complete both Form W-12 and Form 8946. An
photograph.
application fee of $64.25 is required to be sent with Form W-12. Send
both forms, the payment for the application fee, and the supporting
Future Developments. The IRS has created a page on IRS.gov for
documents to the following address:
information about Form 8946 and its instructions, at
Information about any future developments
IRS Tax Pro PTIN Processing Center
affecting Form 8946 (such as legislation enacted after we release it) will
104 Brookeridge Drive #5000
be posted on that page.
Waterloo, IA 50702
Allow 4-6 weeks to receive your PTIN.
Purpose of Form
Submission of Form 8946. Submit the following.
Form 8946 is used by foreign persons without a social security number
1. Your completed Form 8946 and
that want to prepare tax returns for compensation. Foreign persons who
are tax return preparers must obtain a preparer tax identification number
2. The original documents, or certified or notarized copies of
(PTIN) to be eligible to prepare tax returns for compensation. Generally,
documents, that verify the information provided on Form 8946. If you
the IRS requires an individual to provide a social security number (SSN)
are sending copies of documents, see Submitting copies of
to get a PTIN. Because foreign persons generally cannot get an SSN,
documents along with Form 8946, below. The supporting
they must file Form 8946 to establish their identity and status as a
documentation must be consistent with the information provided on
foreign person.
Form 8946. For example, the name must be the same as on Form
8946, line 1 or line 4, and the date of birth must be the same as on
You must have a PTIN to be eligible to prepare a tax return
Form 8946, line 4.
for compensation.
TIP
To avoid any loss of your documents, it is suggested you do
not submit the original documentation.
TIP
Social Security Numbers. Do not complete Form 8946 if:
• You have an SSN,
Submitting copies of documents along with Form 8946. You can
• You are eligible to get an SSN,
submit copies of original documents if you do either of the following.
• You are a U.S. citizen, or
• Have the copies certified by the issuing agency or official custodian of
the original record. All certifications must stay attached to the copies of
• You have been admitted by the United States for permanent residence
the documents when they are sent to the IRS.
or U.S. employment.
• Have the copies notarized by a U.S. notary public or a foreign notary
To get an SSN, see Form SS-5, Application for a Social Security Card.
legally authorized within his or her local jurisdiction to certify that each
To get Form SS-5 or to find out if you are eligible to get an SSN, go to
document is a true copy of the original. To do this, the notary must see
or contact a Social Security Administration
the valid, unaltered, original documents and verify that the copies
(SSA) office.
conform to the original. You must send the copy that bears the mark
If you have an application for an SSN pending, do not file Form 8946.
(stamp, signature, etc.) of the notary. Photocopies or faxes of
Complete Form 8946 only if the SSA notifies you that an SSN cannot be
notarized documents are not acceptable.
issued.
Original documents you submit will be returned to you at
If you already have an SSN, enter the SSN when you apply for your
the mailing address shown on your Form 8946. You do not
TIP
PTIN using Form W-12, IRS Paid Preparer Tax Identification Number
need to provide a return envelope. If your original
(PTIN) Application and Renewal.
documents are not returned within 60 days, you can call the
Telephone help. If you have questions about completing this form, the
phone numbers provided earlier under Telephone help. Copies of
status of your application, or the return of your original documents
documents will not be returned.
submitted with this form, you may call the following phone numbers. If
calling from the U.S., call 877-613-PTIN (7846). For TTY/TDD
If you submit an original valid passport (or a notarized or certified
assistance, call 877-613-3686. If calling internationally, call
copy of a valid passport), you do not need to submit any other
+1 915-342-5655 (not a toll-free number). Telephone help is generally
documents. Otherwise, you must submit two current documents that,
available Monday through Friday from 8:00 am through 5:00 pm Central
when the combined information on the documents is taken into account,
time.
verify your identity and your status as a foreign person. At least one
document must contain your photograph. The documents must be
Who Must Apply
government issued. Examples of acceptable supporting documents are
listed in the following table. If you submit copies of documents that
As part of applying for a PTIN, a foreign person must file Form 8946 to
display information on both sides, copies of both the front and back
establish their identity and status as a foreign person. A foreign person
must be attached to the Form 8946. Do not attach expired documents.
is an individual who does not have and is not eligible to obtain a social
security number and is neither a citizen of the United States nor a
resident alien of the United States as defined in section 7701(b)(1)(A).
For the purposes of receiving a PTIN, the United States includes any
state, territory, or possession of the United States, including a
Commonwealth, or the District of Columbia.
Only preparers that have a foreign (non-U.S.) address may
▲
!
file this form. If you do not have a foreign address, do not
file this form. See How To Apply, later, for more information
about submitting documents with this form.
CAUTION
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