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Instructions for Form W-12
(Revised October 2023)
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
What's New                                                          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 2024 and prior years 2021-2023 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.
                                                                    ●  Business Phone Number.
Reminders
SSN question. If you did not have an SSN when you initially         ●  Business Website Address.
obtained a PTIN, you must now provide information on whether        ●  Professional Credentials.
you have received an SSN. See the instructions for Line 3, later.
Voluntary Inactivating/Reactivating PTIN. An individual who no      Who Must File
longer prepares any federal tax returns for compensation may        Anyone who is a paid tax return preparer must apply for and 
request his or her PTIN be placed in inactive status at any time.   receive a PTIN. EAs also must obtain a PTIN. The PTIN must be 
For more information on voluntarily inactivating or reactivating    renewed annually. For purposes of determining who must obtain 
your PTIN, see Voluntarily Inactivate PTIN, later, or review        a PTIN, a tax return preparer is any individual who is 
information available at IRS.gov/PTIN.                              compensated for preparing, or assisting in the preparation of, all 
                                                                    or substantially all of a tax return or claim for refund of tax.
Directory of Federal Tax Return Preparers with Credentials 
and Select Qualifications. The IRS has a public listing on the 
IRS website of PTIN holders who are attorneys, CPAs, EAs,           How To File
enrolled retirement plan agents, and enrolled actuaries, as well as Online. Go to the webpage IRS.gov/PTIN for information. Follow 
individuals who successfully completed the requirements to          the instructions to submit Form W-12. If you submit your 
participate in the Annual Filing Season Program. The searchable     application and payment online, your PTIN generally will be 
listing includes the individual's name, city, state, and zip code.  provided to you immediately after you complete the application.
The city and state of the business address you enter on line 5a of  By mail. Complete Form W-12. Send the form and payment to: 
this form will be the address reflected in the online Directory of  IRS Tax Professional PTIN Processing Center 
Federal Tax Return Preparers with Credentials and Select            PO Box 380638 
Qualifications if you meet the qualifications for inclusion. If you San Antonio, TX 78268
have more than one business location, enter your primary            Note. Allow 6 weeks for processing of PTIN applications.
business location address. See the Line 12 instructions for the 
definitions of professional credentials and select qualifications, 
later.                                                              Specific Instructions
                                                                    It is important to follow these instructions. If your application is 
Telephone help. If you have questions about completing this         incomplete, the IRS will request that you supply the missing 
form or the status of your application or renewal, you may call the information within a specified time. The IRS will be unable to 
following phone numbers. If calling from the United States, call    process your application if you do not provide the missing 
1-877-613-PTIN (7846). For TTY/TDD assistance, call                 information.
1-877-613-3686. If calling internationally, call +1 915-342-5655          Enter your legal name. This entry should reflect your 
                                                                    Line 1. 
(not a toll-free number). Telephone help generally is available     name as it appears on your tax return and as it will be entered on 
Monday through Friday from 8:00 a.m. to 5:00 p.m. Central time.     tax returns that you are paid to prepare. If you are renewing your 
                                                                    PTIN, enter the PTIN you received after you first filed Form W-12.
Photographs of Missing Children
The IRS is a proud partner with the National Center for Missing     Voluntarily Inactivate PTIN. An individual who does not expect 
and Exploited Children. Photographs of missing children selected    to prepare federal tax returns for compensation for a 
by the Center may appear in instructions on pages that would        full calendar year may request to be placed in an inactive status.
otherwise be blank. You can help bring these children home by        You can inactivate your PTIN by accessing your online PTIN 
looking at the photographs and calling 1-800-THE-LOST               account at IRS.gov/PTIN and selecting the Inactivate 
(1-800-843-5678) if you recognize a child.                          PTIN function under the Manage My PTIN Account section. You 
                                                                    can reactivate your PTIN within 3 years by selecting the 
                                                                    Reactivate PTIN function in your online PTIN account.
                                                    Catalog Number 59933W

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If you do not have an online account, you may call the number You must enter your SSN if you have been assigned one
listed under the Telephone help, earlier, for additional assistance. since obtaining your PTIN. If you still do not have an SSN, check
EAs must maintain a current PTIN in order to maintain their 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 you obtained your PTIN using Form 8946 and you still do not
Line 2. If you are applying for a new PTIN after October 1, you have a SSN, your address must be outside the U.S.
must indicate whether you want your PTIN to be valid for
the current calendar year or the next calendar year. If you select If the U.S. Postal Service will not deliver mail to your physical
location, enter the U.S. Postal Service post office box number
the current calendar year, your PTIN is valid until TIP for your mailing address. Contact your local U.S. Post Office
December 31 of the current year. If you select the next calendar for more information. DO NOT use a post office box owned by
year, your PTIN will not be valid until January 1 of the next a private firm or company. Most PTIN correspondence will be sent to
calendar year. your email address. However, any paper PTIN correspondence will be
Note. If you do not select a calendar year, then your PTIN sent to the personal mailing address listed on line 4.
application will be processed for the current calendar year. Line 5a. Enter your business address if it is different from the
Prior-Year Renewals. If you checked the “Renewal address entered on line 4. Entering the business phone number is
application” box in line 1 and need to renew for a prior calendar optional.
year, you must indicate this by entering the year (YYYY format) in If you obtained your PTIN using Form 8946 and you still do not
the “Prior year” box and listing each prior calendar year in the have a SSN, your address must be outside the U.S.
space(s) provided. Complete a single Form W-12 for multiple The business address listed on line 5a will be reflected in
Note.
calendar years, for which you are applying for a prior-year PTIN. the online Directory of Federal Tax Return Preparers with
If your PTIN has been in an expired status for more than 1 full Credentials and Select Qualifications if you meet the
calendar year, you must renew for each previously expired year qualifications for inclusion. If you have more than one business
unless you were inactive during any one of those calendar years. location, enter your primary business location address.
If you were inactive during any one of those prior calendar Line 5b. If you are self-employed or an owner, partner, or officer
years but did not place your PTIN into voluntary inactive status, of a tax return preparation business, enter your applicable
you can retroactively do so by following the instructions under identification numbers. Make sure to enter any letters that are part
Voluntarily Inactivate PTIN, earlier. of your Centralized Authorization File (CAF) number. If you have
If your PTIN has been inactive or expired for more than 3 multiple Employer Identification Numbers (EINs) or Electronic
consecutive years, you must submit a new registration Filer Identification Numbers (EFINs), enter the number that is
▲! application to obtain an active PTIN. used most frequently on returns you prepare. Entering the
CAUTION business website address is optional.
Line 3. Enter your social security number (SSN) and date of birth. Line 6. Enter the email address we should use if we need to
Applicants must be at least 18 years of age to apply. contact you about matters regarding this form.
Applying without an SSN. If you do not have an SSN We will also send PTIN related emails with general information,
because you are either a U.S. citizen who is a conscientious reminders, and requirements. Any valid email address that you
religious objector or a foreign individual, you will need to complete check regularly for PTIN communications is acceptable.
and submit additional information either online or by mail in order You must check Yes or No. You are required to fully
Line 7.
to obtain a PTIN. disclose any information concerning prior felony convictions. A
U.S. citizen who is a conscientious religious objector. If felony conviction may not necessarily disqualify you from having a
you are a U.S. citizen who does not have an SSN because you PTIN. However, generally, an individual who is currently
have a conscientious religious objection to having an SSN, you incarcerated for any felony conviction will not be permitted to
must complete an additional form as part of the PTIN application obtain or renew a PTIN.
process. The form you must complete is Form 8945, PTIN
If this line is left blank your form will not be processed.
Supplemental Application For U.S. Citizens Without a Social
Security Number Due To Conscientious Religious Objection. On Use the space in line 7 to provide details of your prior felony
Form 8945, you will verify information about your identity, conviction(s). All facts and circumstances will be considered. You
citizenship, and conscientious religious objection. See Form 8945 will be contacted if additional information is needed.
for instructions on completing and submitting the form and the
required documents. Providing false or misleading information on this form is a
criminal offense that may result in prosecution and criminal
Foreign persons. If you are a foreign person who does not ▲! penalties.
have an SSN, you must provide additional identity proofing CAUTION
documents as part of the PTIN application process. A foreign
person is an individual who does not have and is not eligible to Line 8. If you have an SSN and are requesting a PTIN but have
obtain an SSN and is neither a citizen of the United States nor a never filed a U.S. income tax return, see below for additional
resident alien of the United States as defined in section 7701(b) requirements.
(1)(A). You can apply online or complete Form 8946, PTIN Never filed a U.S. tax return. If you have an SSN and are
Supplemental Application For Foreign Persons Without a Social applying for a PTIN and any of the statements below apply to
Security Number. On Form 8946, you will verify information about your current U.S. situation, then you must submit a paper PTIN
your foreign status and identity. See Form 8946 for instructions application along with two identity verification documents. See
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 social issue. Providing false or misleading information on this form is a
security card along with an original, or notarized copy of one other criminal offense that may result in prosecution and criminal
government-issued document that contains a current photo ID. penalties. In addition, providing false or misleading information is
1. You have never filed a U.S. income tax return. a separate ground to deny your application for a PTIN or
terminate it after it has been assigned. All the facts and
2. You have not filed a U.S. income tax return in the past 4 years. circumstances as related in your explanation will be considered.
3. You do not have a U.S. income tax filing requirement (such as You will be contacted if additional information is needed.
certain individuals from Puerto Rico). If you have never filed a U.S. individual income tax return
Required Supporting ID Documentation. You can either because you were not required to do so, check the “Yes” box.
submit supporting ID documentation online or by mail. Line 11. Check the box to confirm awareness of your
Online uploads. To submit supporting ID documents online, responsibility to protect taxpayer information.
follow the online prompts to upload notarized copies of Additional Resources:
acceptable documentation.
● Pub. 4557, Safeguarding Taxpayer Data
Submitting paper Form W-12 and supporting documents.
Documents must be original or notarized. One document must be ● Pub. 5417, Basic Security Plan
government-issued and contain a current photo ID. Examples of ● IRS.gov/IdentityTheft
acceptable supporting documents are listed below. All documents ● IRS.gov, keyword: Protect Your Clients Protect Yourself
must be current (not expired), and must verify your name.
Note. Enrolled Agents who do not prepare returns may skip
Examples of acceptable supporting documents. line 11.
● Passport/Passport Card. Line 12. Check the appropriate boxes to indicate your
● Driver's License. professional credentials. Check all boxes that apply. Do not
● U.S. State ID Card. check any professional credentials that are currently expired or
retired. Retired or expired credentials are those that are not valid
● Military ID Card. or active at the time of the application. Include the licensing
● National ID Card. number, jurisdiction, and expiration date. If the expiration date is
To avoid any loss of your original documents, it is suggested left blank or incomplete, that specific credential will not be added
you do not submit the original documents. during the processing of your application. Select only from the
TIP professional credentials listed below. There is no write-in option. If
you do not have any professional credentials, check the “None”
Note. If submitting Form 8945 or Form 8946 with the Form W-12, box.
refer to those form instructions for required documentation and Recognized professional credentials include the following.
information regarding notarization.
Attorney. An attorney is any individual who is licensed to
A notarized copy is one that has been notarized by a U.S. practice law by the bar of the highest court of any state, territory,
notary public, U.S. government military officer (JAG Officer), U.S. or possession of the United States, including a commonwealth, or
State Department, U.S. Consul/Embassy Employee, or by a the District of Columbia.
notary legally authorized within his or her local jurisdiction to
certify that each document is a true copy of the original. To do Certified Public Accountant (CPA). A CPA is any individual
this, the notary must see the valid, unaltered, original documents who is duly qualified to practice as a CPA in any state, territory, or
and the copies must bear the mark (stamp, signature, etc.) of the possession of the United States, including a commonwealth, or
notary. Notarized documents may or may not have a signature the District of Columbia.
but will have a stamp and usually a raised seal. Enrolled Agent (EA). An EA is any individual enrolled as an
Where to send the completed PTIN application. Send the agent who is not currently under suspension or disbarment from
completed Form W-12 with the required documentation and practice before the IRS. EAs are licensed by the IRS.
payment to the mailing address listed under How To File, earlier. Enrolled Actuary. An enrolled actuary is any individual who is
If your application is not complete and you do not supply the enrolled as an actuary by the Joint Board for the Enrollment of
required information upon request, the IRS will be unable to Actuaries.
process your application. Enrolled Retirement Plan Agent (ERPA). An ERPA is any
Line 9. If you filed your most recent individual income tax return individual enrolled as a retirement plan agent who is not currently
more than 4 years ago, see the line 8 instructions above for under suspension or disbarment from practice before the IRS.
information on how to submit Form W-12 and the supporting State Regulated Tax Return Preparer. A state regulated tax
identification documents that must accompany your submission. return preparer is any individual who remains current with certain
Line 10. You must check Yes or No. Taxpayers are required to be state-based tax return preparer programs. Tax return preparers
in full compliance with federal tax laws, including filing all returns who are registered with the following will fall into this category.
and paying all taxes, or making payment arrangements acceptable ● Oregon Board of Tax Practitioners.
to the IRS. The filing of a tax return and the payment of the tax
liability associated with that return are two separate and distinct ● California Tax Education Council.
requirements under the Internal Revenue Code, which must be ● Maryland State Board of Individual Tax Preparers.
satisfied within the periods specified for each taxable period in
which you have a legal obligation to file. Note. The above list of participating state programs is subject to
change. For the most up-to-date information on participating
If this line is left blank your form will not be processed. states, visit IRS.gov/PTIN.
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Certifying Acceptance Agent (CAA). A CAA is an individual Privacy Act and Paperwork Reduction Act Notice. We ask for
or entity (college, financial institution, accounting firm, etc.) that the information on this form to carry out the Internal Revenue
has entered into a formal agreement with the IRS that permits laws of the United States. This information will be used to issue a
them to assist alien individuals and other foreign individuals with Preparer Tax Identification Number (PTIN). Our authority to
obtaining Individual Taxpayer Identification Numbers. A CAA collect this information is found in section 3710 of the Internal
cannot verify documents in order for individuals to obtain a PTIN. Revenue Service Restructuring and Reform Act of 1998 and
CAAs should enter either their EFIN or the eight-digit office code Internal Revenue Code section 6109. Under section 6109, tax
assigned to them via the CAA application process. return preparers are required to provide their identification
Note. Once you complete the requirements to participate in the numbers on what they prepare. Applying for a PTIN is mandatory
Annual Filing Season Program, the IRS will add this to your PTIN if you prepare U.S. tax returns for compensation. Providing
account. See more information about the program listed under incomplete information may delay or prevent processing of this
Reminders, earlier. application; providing false or fraudulent information may subject
you to penalties.
Signature. The completed Form W-12 must be signed and dated
by the applicant. Please use black or blue ink. You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the
Line 13. Payment of the application registration/renewal fee(s) form displays a valid OMB control number. Books or records
must accompany this form or it will be rejected. PTIN relating to a form or its instructions must be retained as long as
Registration/Renewal Fees. their contents may become material in the administration of any
● If you are applying for a PTIN in order to prepare federal tax Internal Revenue law. Generally, the information you provide on
returns beginning calendar year 2024, the registration/renewal this form is confidential pursuant to the Privacy Act of 1974, and
fee is $19.75. tax returns and return information are confidential pursuant to
Code section 6103. However, we are authorized to disclose this
● If you are registering or renewing a PTIN for 2021 -2023, the information to contractors to perform the contract, to the
PTIN fee is $19.75 for each year. Department of Justice for civil and criminal litigation, and to cities,
● If you are registering or renewing a PTIN for 2020 or any other states, the District of Columbia, and U.S. commonwealths and
prior year, there is no registration/renewal fee. possessions for use in their return preparer oversight activities
● You must submit a separate check or money order for each and administration of their tax laws. We may also disclose this
calendar year. Indicate the calendar year you intend the PTIN information to other countries under a tax treaty, to federal and
payment for on each check or money order. state agencies to enforce federal nontax criminal laws, to federal
law enforcement and intelligence agencies to combat terrorism, or
● Make your check or money order payable to IRS Tax Pro PTIN to the general public to assist them in identifying those individuals
Fee for the correct fee amount required based on the calendar authorized by the IRS to prepare tax returns or claims for refund.
year(s) you are registering or renewing your PTIN. Do not
paper clip, staple, or otherwise attach the payment to Form The time needed to complete and file this form will vary
W-12. depending on individual circumstances. The estimated burden for
those who file this form is shown below.
● If your payment is returned your PTIN will be placed in
Suspended status. You are responsible for submitting the Recordkeeping . . . . . . . . . . . . . . . . . . . . . 1 hr., 41min.
proper payment to make your PTIN Active. Learning about the law or the form . . . . . . . . . . . . . . 36 min.
Preparing and sending the form . . . . . . . . . . . . . . . 21 min.
Remember to sign and date your check, and ensure the correct
dollar amount is spelled out and matches the numerical amount
▲! of the check. If you have comments concerning the accuracy of these time
CAUTION estimates or suggestions for making this form simpler, we would
be happy to hear from you. You can send us comments from
IRS.gov/FormComments. Or you can send your comments to the
Internal Revenue Service, Tax Forms and Publications Division,
1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do
not send Form W-12 to this address. Instead, see How To File,
earlier.

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