Instructions for Form W-12
(Revised October 2024)
IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal
Section references are to the Internal Revenue Code unless 
otherwise noted.                                                    General Instructions
                                                                    Purpose Of Form
Future Developments                                                 Use this form to apply for or renew a PTIN.
For the latest information about developments related to Form 
W-12 and its separate instructions, such as legislation enacted 
after they were published, go to IRS.gov/FormW12.                   Use and Availability of Information on 
                                                                    This Form
Reminders                                                           The Freedom of Information Act requires that certain information 
Registration/Renewal Fee Amount. The PTIN Registration/             from this application be made available to the general public. This 
Renewal Fees for 2025 and prior years 2021-2024 have changed.       includes, but may not be limited to, the following information.
Mailed Fee. You must submit a separate check or money order         ●  Name.
for each calendar year.                                             ●  Business Name.
See Line 13 for more instructions.                                  ●  Business Address.
SSN question. If you did not have a U.S. issued SSN when you        ●  Business Phone Number.
initially obtained a PTIN, you must now provide information on      ●  Business Website Address.
whether you have received one. See the instructions for Line 3,     ●  Professional Credentials.
later.
Addresses for foreign applicants. If you obtained your PTIN         Who Must File
using Form 8946 and you still do not have a U.S. issued SSN,        Anyone who is a paid tax return preparer must apply for and 
your address must be outside the U.S.                               receive a PTIN. EAs also must obtain a PTIN. The PTIN must be 
                                                                    renewed annually. For purposes of determining who must obtain 
Voluntary Inactivating/Reactivating PTIN. An individual who no      a PTIN, a tax return preparer is any individual who is 
longer prepares any federal tax returns for compensation may        compensated for preparing, or assisting in the preparation of, all 
request his or her PTIN be placed in inactive status at any time.   or substantially all of a tax return or claim for refund of tax.
For more information on voluntarily inactivating or reactivating 
your PTIN, see Voluntarily Inactivate PTIN, later, or review        How To File
information available at IRS.gov/PTIN.                              Online. Go to the webpage IRS.gov/PTIN for information. Follow 
Directory of Federal Tax Return Preparers with Credentials          the instructions to submit Form W-12. If you submit your 
and Select Qualifications. The IRS has a public listing on the      application and payment online, your PTIN generally will be 
IRS website of PTIN holders who are attorneys, CPAs, EAs,           provided to you immediately after you complete the application.
enrolled retirement plan agents, and enrolled actuaries, as well as By mail. Complete Form W-12. Send the form and payment to: 
individuals who successfully completed the requirements to          IRS Tax Professional PTIN Processing Center 
participate in the Annual Filing Season Program. The searchable     PO Box 380638 
listing includes the individual's name, city, state, and zip code.  San Antonio, TX 78268
The city and state of the business address you enter on line 5a of 
this form will be the address reflected in the online Directory of  Note. Allow 6 weeks for processing of PTIN applications.
Federal Tax Return Preparers with Credentials and Select 
Qualifications if you meet the qualifications for inclusion. If you Specific Instructions
have more than one business location, enter your primary            It is important to follow these instructions. If your application is 
business location address. See the Line 12 instructions for the     incomplete, the IRS will request that you supply the missing 
definitions of professional credentials and select qualifications,  information within a specified time. The IRS will be unable to 
later.                                                              process your application if you do not provide the missing 
                                                                    information.
Telephone help. If you have questions about completing this 
form or the status of your application or renewal, you may call the Line 1. Enter your legal name. This entry should reflect your 
following phone numbers. If calling from the United States, call    name as it appears on your last filed U.S. federal tax return and 
1-877-613-PTIN (7846). For TTY/TDD assistance, call                 as it will be entered on tax returns that you are paid to prepare. If 
1-877-613-3686. If calling internationally, call +1 915-342-5655    you are renewing your PTIN, enter the PTIN you received after 
(not a toll-free number). Telephone help generally is available     you first filed Form W-12.
Monday through Friday from 8:00 a.m. to 5:00 p.m. Central time.     Voluntarily Inactivate PTIN. An individual who does not expect 
                                                                    to prepare federal tax returns for compensation for a 
Photographs of Missing Children                                     full calendar year may request to be placed in an inactive status.
The IRS is a proud partner with the National Center for Missing 
                                                                     You can inactivate your PTIN by accessing your online PTIN 
and Exploited Children. Photographs of missing children selected 
                                                                    account at IRS.gov/PTIN and selecting the Inactivate 
by the Center may appear in instructions on pages that would 
                                                                    PTIN function under the Manage My PTIN Account section. You 
otherwise be blank. You can help bring these children home by 
                                                                    can reactivate your PTIN within 3 years by selecting the 
looking at the photographs and calling 1-800-THE-LOST 
                                                                    Reactivate PTIN function in your online PTIN account.
(1-800-843-5678) if you recognize a child.
                                                    Catalog Number 59933W

If you do not have an online account, you may call the number            You must enter your U.S. issued SSN if you have been 
listed under the Telephone help, earlier, for additional assistance.     assigned one since obtaining your PTIN. If you still do not have 
          EAs must maintain a current PTIN in order to maintain their    an SSN, check the N/A box.
          EA credential and should not inactivate their PTIN unless they Line 4. Enter your complete personal mailing address and phone 
TIP       retire.                                                        number.
                                                                                  If the U.S. Postal Service will not deliver mail to your physical 
Line 2. If you are applying for a new PTIN after October 1, you                   location, enter the U.S. Postal Service post office box number 
must indicate whether you want your PTIN to be valid for                 TIP      for your mailing address. Contact your local U.S. Post Office 
the current calendar year or the next calendar year. If you select                for more information. DO NOT use a post office box owned by
the current calendar year, your PTIN is valid until                       a private firm or company. Most PTIN correspondence will be sent to 
December 31 of the current year. If you select the next calendar         your email address. However, any paper PTIN correspondence will be 
year, your PTIN will not be valid until January 1 of the next            sent to the personal mailing address listed on line 4.
calendar year.                                                           Line 5a. Enter your business address if it is different from the 
Note. If you do not select a calendar year, then your PTIN               address entered on line 4. Entering the business phone number is 
application will be processed for the current calendar year.             optional.
Prior-Year Renewals. If you checked the “Renewal                         Note. The business address listed on line 5a will be reflected in 
application” box in line 1 and need to renew for a prior calendar        the online Directory of Federal Tax Return Preparers with 
year, you must indicate this by entering the year (YYYY format) in       Credentials and Select Qualifications if you meet the 
the “Prior year” box and listing each prior calendar year in the         qualifications for inclusion. If you have more than one business 
space(s) provided. Complete a single Form W-12 for multiple              location, enter your primary business location address.
calendar years, for which you are applying for a prior-year PTIN.                 If you are self-employed or an owner, partner, or officer 
                                                                         Line 5b.
If your PTIN has been in an expired status for more than 1 full          of a tax return preparation business, enter your applicable 
calendar year, you must renew for each previously expired year           identification numbers. Make sure to enter any letters that are part 
unless you were inactive during any one of those calendar years.         of your Centralized Authorization File (CAF) number. If you have 
If you were inactive during any one of those prior calendar              multiple Employer Identification Numbers (EINs) or Electronic 
years but did not place your PTIN into voluntary inactive status,        Filer Identification Numbers (EFINs), enter the number that is 
you can retroactively do so by following the instructions under          used most frequently on returns you prepare. Entering the 
Voluntarily Inactivate PTIN, earlier.                                    business website address is optional.
          If your PTIN has been inactive or expired for more than 3      Line 6. Enter the email address we should use if we need to 
          consecutive years, you must submit a new registration          contact you about matters regarding this form. Provide an email 
▲!        application to obtain an active PTIN.                          address you have access to at ALL times.
CAUTION
                                                                         We will also send PTIN related emails with general information, 
Line 3. Enter your U.S. issued Social Security Number (SSN) and          reminders, and requirements. Any valid email address that you 
date of birth. Enter your date of birth using the standard U.S.          check regularly for PTIN communications is acceptable.
format of Month/Day/Year. For example, “April 01, 1956” should 
be input as 04/01/1956. Applicants must be at least 18 years of          Line 7. You must check Yes or No. You are required to fully 
age to apply.                                                            disclose any information concerning prior felony convictions. A 
                                                                         felony conviction may not necessarily disqualify you from having a 
Applying without a U.S. issued SSN. If you do not have a                 PTIN. However, generally, an individual who is currently 
U.S. issued SSN because you are either a U.S. citizen who is a           incarcerated for any felony conviction will not be permitted to 
conscientious religious objector or a foreign individual, you will       obtain or renew a PTIN.
need to complete and submit additional information either online 
or by mail in order to obtain a PTIN.                                    If this line is left blank your form will not be processed.
U.S. citizen who is a conscientious religious objector. If               Use the space in line 7 to provide details of your prior felony 
you are a U.S. citizen who does not have a U.S. issued SSN               conviction(s). All facts and circumstances will be considered. You 
because you have a conscientious religious objection to having           will be contacted if additional information is needed.
an SSN, you must complete an additional form as part of the 
PTIN application process. The form you must complete is Form                      Providing false or misleading information on this form is a 
8945, PTIN Supplemental Application For U.S. Citizens Without a                   criminal offense that may result in prosecution and criminal 
Social Security Number Due To Conscientious Religious                    ▲!       penalties.
                                                                         CAUTION
Objection. On Form 8945, you will verify information about your 
identity, citizenship, and conscientious religious objection. See        Line 8. If you have a U.S. issued SSN and are requesting a PTIN 
Form 8945 for instructions on completing and submitting the form         but have never filed a U.S. federal tax return, see below for 
and the required documents.                                              additional requirements.
Foreign persons. If you are a foreign person who does not                Never filed a U.S. tax return. If  you have an SSN and are 
have a U.S. issued SSN, you must provide additional identity             applying for a PTIN and any of the statements below apply to 
proofing documents as part of the PTIN application process. A            your current U.S. situation, then you must submit a paper PTIN 
foreign person is an individual who does not have and is not             application along with two identity verification documents. See 
eligible to obtain an U.S. issued SSN 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). You can apply online or 
complete Form 8946, PTIN Supplemental Application For Foreign 
Persons Without a Social Security Number. On Form 8946, you 
will verify information about your foreign status and identity. See 
Form 8946 for instructions on completing and submitting the form 
and the required documents.
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Required Supporting ID Documentation below. When submitting                Use this space in line 10 to provide the details of any 
supporting ID documentation, you can either submit online or by           noncompliance, including the steps you have taken to resolve the 
mail. You must submit an original, or notarized copy of your U.S.         issue. Providing false or misleading information on this form is a 
issued Social Security card along with an original, or notarized          criminal offense that may result in prosecution and criminal 
copy of one other government-issued document that contains a              penalties. In addition, providing false or misleading information is 
current photo ID.                                                         a separate ground to deny your application for a PTIN or 
1. You have never filed a U.S. federal tax return.                        terminate it after it has been assigned. All the facts and 
                                                                          circumstances as related in your explanation will be considered. 
2. You have not filed a U.S. federal tax return in the past 4 years.      You will be contacted if additional information is needed.
3. You do not have a U.S. federal tax filing requirement (such as          If you have never filed a U.S. individual federal tax return 
 certain individuals from Puerto Rico).                                   because you were not required to do so, check the "Yes" box.
Required Supporting ID Documentation. You can either                      Line 11. Check the box to acknowledge awareness that paid tax 
submit supporting ID documentation online or by mail.                     return preparers are required by law to create and maintain a 
Online uploads. To submit supporting ID documents online,                 written information security plan to protect taxpayer information.
follow the online prompts to upload notarized copies of                   Additional Resources: 
acceptable documentation.
                                                                          ●  Federal Trade Commission 16 CFR Part 314 Standards for 
Submitting paper Form W-12 and supporting documents.                       Safeguarding Customer Information
Documents must be original or notarized. One document must be 
government-issued and contain a current photo ID. Examples of             ●  Pub. 5708, Creating a Written Information Security Plan for 
acceptable supporting documents are listed below. All documents            Your Tax & Accounting Practice
must be current (not expired), and must verify your name.                 ●  Pub. 5709, How to Create a Written Information Security Plan 
Examples of acceptable supporting documents.                               for Data Safety
●  Passport/Passport Card.                                                ●  Pub. 4557, Safeguarding Taxpayer Data
●  Driver's License.                                                      ●  Pub. 5417, Basic Security Plan Considerations for Tax 
●  U.S. State ID Card.                                                     Professionals
●  Military ID Card.                                                      ●  IRS.gov/IdentityTheft 
●  National ID Card.                                                      ●  IRS.gov, keyword: Protect Your Clients; Protect Yourself
        To avoid any loss of your original documents, it is suggested     Line 12. Check the appropriate boxes to indicate your 
        you do not submit the original documents.
TIP                                                                       professional credentials. Check all boxes that apply. Do not 
                                                                          check any professional credentials that are currently expired or 
                                                                          retired. Retired or expired credentials are those that are not valid 
Note. If submitting Form 8945 or Form 8946 with the Form W-12,            or active at the time of the application. Include the licensing 
refer to those form instructions for required documentation and           number, jurisdiction, and expiration date. If the expiration date is 
information regarding notarization.                                       left blank or incomplete, that specific credential will not be added 
A notarized copy is one that has been notarized by a U.S.                 during the processing of your application. Select only from the 
notary public, U.S. government military officer (JAG Officer), U.S.       professional credentials listed below. There is no write-in option. If 
State Department, U.S. Consul/Embassy Employee, or by a                   you do not have any professional credentials, check the “None” 
notary legally authorized within his or her local jurisdiction to         box.
certify that each document is a true copy of the original. To do          Recognized professional credentials include the following.
this, the notary must see the valid, unaltered, original documents 
and the copies must bear the mark (stamp, signature, etc.) of the          Attorney. An attorney is any individual who is licensed to 
notary. Notarized documents may or may not have a signature               practice law by the bar of the highest court of any state, territory, 
but will have a stamp and usually a raised seal.                          or possession of the United States, including a commonwealth, or 
                                                                          the District of Columbia.
Where to send the completed PTIN application. Send the 
completed Form W-12 with the required documentation and                    Certified Public Accountant (CPA). A CPA is any individual 
payment to the mailing address listed under How To File, earlier.         who is duly qualified to practice as a CPA in any state, territory, or 
If your application is not complete and you do not supply the             possession of the United States, including a commonwealth, or 
required information upon request, the IRS will be unable to              the District of Columbia.
process your application.                                                  Enrolled Agent (EA). An EA is any individual enrolled as an 
Line 9. If  you filed your most recent individual federal tax return      agent who is not currently under suspension or disbarment from 
more than 4 years ago, see the line 8 instructions above for              practice before the IRS. EAs are licensed by the IRS.
information on how to submit Form W-12 and the supporting                  Enrolled Actuary. An enrolled actuary is any individual who is 
identification documents that must accompany your submission.             enrolled as an actuary by the Joint Board for the Enrollment of 
Line 10. You must check Yes or No. Taxpayers are required to be           Actuaries.
in full compliance with federal tax laws, including filing all returns     Enrolled Retirement Plan Agent (ERPA). An ERPA is any 
and paying all taxes, or making payment arrangements acceptable           individual enrolled as a retirement plan agent who is not currently 
to the IRS. The filing of a tax return and the payment of the tax         under suspension or disbarment from practice before the IRS.
liability associated with that return are two separate and distinct 
requirements under the Internal Revenue Code, which must be 
satisfied within the periods specified for each taxable period in 
which you have a legal obligation to file.
If this line is left blank your form will not be processed.
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State Regulated Tax Return Preparer. A state regulated tax                Privacy Act and Paperwork Reduction Act Notice. We ask for 
return preparer is any individual who remains current with certain        the information on this form to carry out the Internal Revenue 
state-based tax return preparer programs. Tax return preparers            laws of the United States. This information will be used to issue a 
who are registered with the following will fall into this category.       Preparer Tax Identification Number (PTIN). Our authority to 
●  Oregon Board of Tax Practitioners.                                     collect this information is found in section 3710 of the Internal 
                                                                          Revenue Service Restructuring and Reform Act of 1998 and 
●  California Tax Education Council.                                      Internal Revenue Code section 6109. Under section 6109, tax 
●  Maryland State Board of Individual Tax Preparers.                      return preparers are required to provide their identification 
Note. The above list of participating state programs is subject to        numbers on what they prepare. Applying for a PTIN is mandatory 
change. For the most up-to-date information on participating              if you prepare U.S. tax returns for compensation. Providing 
states, visit IRS.gov/PTIN.                                               incomplete information may delay or prevent processing of this 
                                                                          application; providing false or fraudulent information may subject 
Certifying Acceptance Agent (CAA). A CAA is an individual                 you to penalties.
or entity (college, financial institution, accounting firm, etc.) that 
has entered into a formal agreement with the IRS that permits             You are not required to provide the information requested on a 
them to assist alien individuals and other foreign individuals with       form that is subject to the Paperwork Reduction Act unless the 
obtaining Individual Taxpayer Identification Numbers. A CAA               form displays a valid OMB control number. Books or records 
cannot verify documents in order for individuals to obtain a PTIN.        relating to a form or its instructions must be retained as long as 
CAAs should enter either their EFIN or the eight-digit office code        their contents may become material in the administration of any 
assigned to them via the CAA application process.                         Internal Revenue law. Generally, the information you provide on 
                                                                          this form is confidential pursuant to the Privacy Act of 1974, and 
Note. Once you complete the requirements to participate in the            tax returns and return information are confidential pursuant to 
Annual Filing Season Program, the IRS will add this to your PTIN          Code section 6103. However, we are authorized to disclose this 
account. See more information about the program listed under              information to contractors to perform the contract, to the 
Reminders, earlier.                                                       Department of Justice for civil and criminal litigation, and to cities, 
Signature. The completed Form W-12 must be signed and dated               states, the District of Columbia, and U.S. commonwealths and 
by the applicant. Please use black or blue ink.                           possessions for use in their return preparer oversight activities 
Line 13. Payment of the application registration/renewal fee(s)           and administration of their tax laws. We may also disclose this 
must accompany this form or it will be rejected. PTIN                     information to other countries under a tax treaty, to federal and 
Registration/Renewal Fees.                                                state agencies to enforce federal nontax criminal laws, to federal 
                                                                          law enforcement and intelligence agencies to combat terrorism, or 
●  If you are applying for a PTIN in order to prepare federal tax         to the general public to assist them in identifying those individuals 
 returns beginning calendar year 2025, the registration/renewal           authorized by the IRS to prepare tax returns or claims for refund.
 fee is $19.75.
                                                                          The time needed to complete and file this form will vary 
●  If you are registering or renewing a PTIN for 2021 - 2024, the         depending on individual circumstances. The estimated burden for 
 PTIN fee is $19.75 for each year.                                        those who file this form is shown below.
●  If you are registering or renewing a PTIN for 2020 or any other        Recordkeeping . . . . . . . . . . . . . . . . . . . . . 1 hr., 41min.
 prior year, there is no registration/renewal fee.                        Learning about the law or the form  . . . . . . . . . . . . . . 36 min.
●  You must submit a separate check or money order for each               Preparing and sending the form . . . . . . . . . . . . . . .  21 min.
 calendar year. Indicate the calendar year you intend the PTIN 
 payment for on each check or money order.                                If you have comments concerning the accuracy of these time 
●  Make your check or money order payable to IRS Tax Pro PTIN             estimates or suggestions for making this form simpler, we would 
 Fee for the correct fee amount required based on the calendar            be happy to hear from you. You can send us comments from 
 year(s) you are registering or renewing your PTIN. Do not                IRS.gov/FormComments. Or you can send your comments to the 
 paper clip, staple, or otherwise attach the payment to Form              Internal Revenue Service, Tax Forms and Publications Division, 
 W-12.                                                                    1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do 
                                                                          not send Form W-12 to this address. Instead, see How To File, 
●  If your payment(s) is returned your PTIN will be placed in             earlier.
 Suspended status. You are responsible for submitting the 
 proper payment(s) to ensure your PTIN remains valid.
        Remember to sign and date your check, and ensure the correct 
        dollar amount is spelled out and matches the numerical amount 
▲!      of the check. 
CAUTION

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