PDF document

- 1 -

                                 PTIN Supplemental Application For Foreign Persons 
                                                                                                                                OMB No. 1545-2189
Form   (Rev. October 2023)8946              Without a Social Security Number
Department of the Treasury  
Internal Revenue Service                    ▶ Go to www.irs.gov/Form8946 for the latest information.
Do not submit this form if you have, or are eligible to get, a U.S. Social Security Number (SSN).
Name                           1 First name                  Middle name                                   Last name
(see instructions)

Applicant’s                    2a Street address, apartment number, or rural route number. Do not use a P.O. box number.
Non-U.S. 
Physical 
Address                        b   City or town, state or province, country, and ZIP or foreign postal code
(see instructions)

Birth                          3a Date of birth (mm/dd/yyyy)                     b  Country of birth                    4       Male
Information                                                                                                                     Female
                               c   Name at birth (if different from line 1 above)
                               First name                    Middle name                                   Last name

Foreign Status                 5 Foreign status and identification document(s) submitted (see instructions)
and                              Passport                                        Foreign Driver’s License               National ID Card
Identification 
                                 Foreign Voter’s 
                                                                                 U.S. Visa
Information                      Registration Card

                                 Civil Birth Certificate                         Foreign Military ID Card

CAUTION: 
If you're a foreign preparer that resides outside of the U.S. and you obtain a PTIN without a Social Security number, you are not authorized to 
prepare returns in the U.S. for compensation.
Sign                           Under penalties of perjury, I declare that I have examined this application, including accompanying 
Here                           documentation and statements, and to the best of my knowledge and belief, it is true, correct, and 
                               complete.
                               Signature of applicant                                                Date               Phone number

                                                                                                           For Internal Use Only
                                                                                                           PID:

                                                                                                           CS:

                                                                                                           Date & Int:

                                                                                                           LTR:

For Paperwork Reduction Act Notice, see instructions.                             Catalog Number 37764H                 Form 8946 (Rev. 10-2023)

- 2 -

Form 8946 (Rev. 10-2023) Page 2
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.
If you later obtain an SSN or become eligible for a SSN at
Future Developments any time, you will need to notify us once you actually receive
For the latest information about developments related to Form 8946 and ▲! your SSN so that it can be added to your PTIN account.
CAUTION
its instructions, such as legislation enacted after they were published,
go to www.irs.gov/Form8946.
How To Apply
Purpose of Form Online. Go to webpage www.irs.gov/ptin for information. During the
Form 8946 is used by foreign persons without a social security number PTIN application process, you will be prompted to complete and upload
(SSN) who want to prepare tax returns for compensation. Foreign acceptable supporting documents. See examples of acceptable
persons who are tax return preparers must obtain a preparer tax supporting documents listed in the table below.
identification number (PTIN) to prepare tax returns for compensation. Applying by mail. Complete both Form W-12 and Form 8946.
Generally, the IRS requires an individual to provide an SSN to get a Send both forms and the supporting documents to the following
PTIN. Because foreign persons generally cannot get an SSN, they must address.
file Form 8946 to establish their identity and status as a foreign person.
IRS Tax Professional PTIN Processing Center
You must have a PTIN to prepare a tax return for PO Box 380638
compensation.
TIP San Antonio, TX 78268
Allow 6 weeks for the IRS to process your application.
SSNs. Do not complete Form 8946 if: Submission of Form 8946. Submit the following.
• You have an SSN, 1. Your completed Form 8946.
• You are eligible to get an SSN, 2. The original documents, or notarized copies of documents that
verify the information provided on Form 8946. If you are sending
• You are a U.S. citizen, or copies of documents, see the information below. The supporting
• You have been admitted by the United States for permanent residence documentation must be consistent with the information provided on
or U.S. employment. Form 8946. For example, the name must be the same as on Form
To get an SSN, see Form SS-5, Application for a Social Security Card. 8946, line 1 (or in the case of a civil birth certificate, line 3), and the
To get Form SS-5 or to find out if you are eligible to get an SSN, go to date of birth must be the same as on Form 8946, line 3.
www.SSA.gov or contact a Social Security Administration (SSA) office. To avoid any loss of your documents, it is suggested you do
not submit the original documentation.
If you have an application for an SSN pending, do not file Form 8946. TIP
Complete Form 8946 only if the SSA notifies you that an SSN cannot be
issued.
If you already have an SSN, enter the SSN when you apply for your A notarized document is one that has been notarized by a foreign
PTIN using Form W-12, IRS Paid Preparer Tax Identification Number notary legally authorized within his or her local jurisdiction or U.S.
(PTIN) Application and Renewal. Consul/Embassy Employee to certify that each document is a true copy
of the original. The notary must see the valid, unaltered, original
Telephone help. If you have questions about completing this form, the documents and verify that the copies conform to the original. All of the
status of your application, or the return of your original documents notarized copies must bear the mark (stamp, signature, etc.) of the
submitted with this form, you may call the following phone numbers. If notary. Notarized documents may or may not have a signature but will
calling from the United States, call 1-877-613-PTIN (7846). For TTY/TDD have a stamp.
assistance, call 1-877-613-3686. If calling internationally, call
+1 915-342-5655 (not a toll-free number). Telephone help is generally Original documents you submit will be returned to you at the
mailing address shown on your Form 8946. You do not need
available Monday through Friday from 8:00 a.m. through 5:00 p.m. TIP to provide a return envelope. If your original documents are
Central time.
not returned within 60 days, you can call the phone numbers
Who Must Apply provided earlier under Telephone help. Copies of documents will not be
As part of applying for a PTIN, a foreign person must provide additional returned.
information either online or by mail with the Form 8946 to establish their If you submit an original valid passport (or notarized copy of a
identity and status as a foreign person. A foreign person is an individual valid passport), you do not need to submit any other documents.
who does not have and is not eligible to obtain an SSN and is neither a Otherwise, you must submit two current documents that, when the
citizen of the United States nor a resident alien of the United States as combined information on the documents is taken into account, verify
defined in section 7701(b)(1)(A). 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. Do not attach expired documents.

- 3 -

Form 8946 (Rev. 10-2023) Page 3
Only preparers who have a foreign (non-U.S.) address may
Can be used to establish: file this form. If you do not have a foreign address, STOP. Do
▲! not file this form.
Supporting Documents Foreign Person Identity CAUTION
Status Lines 3a–c. Enter your birth information as it corresponds to your
identification documents. Complete line 3c only if your name at birth is
Passport (the only stand-alone different from the name you entered on line 1.
document) X X Line 5. Check the box indicating the type of document(s) you are
submitting for foreign status and identification. You must submit
Visa issued by U.S. Department of documents as explained earlier under How To Apply.
State X X
Signature. The completed Form 8946 must be signed and dated by the
Foreign driver’s license X applicant.
Foreign Military ID card X X Paperwork Reduction Act Notice. We ask for the information on this
form to carry out the Internal Revenue laws of the United States. This
Foreign voter’s registration card X X information will be used to issue a Preparer Tax Identification Number
(PTIN).
Civil birth certificate X* X You are not required to provide the information requested on a form
that is subject to the Paperwork Reduction Act unless the form displays
National ID card X X a valid OMB control number. Books or records relating to a form or its
instructions must be retained as long as their contents may become
* Can only be used to establish foreign person status if it is a foreign material in the administration of any Internal Revenue law. Generally, the
document. information you provide on this form is confidential pursuant to the
Privacy Act of 1974 and tax returns and return information are
Note: Keep a copy of the application for your records. confidential pursuant to Code section 6103.
You must submit the proper supporting documents with The time needed to complete and file this form will vary depending on
Form 8946. If you do not provide the proper supporting individual circumstances. The estimated burden for those who file this
▲! documents, your application will not be processed. form is shown below.
CAUTION Recordkeeping . . . . . . . . . . . . 2 hr., 37 min.
Learning about the law or the form . . . . . . . . 34 min.
Specific Instructions
Preparing and sending the form . . . . . . . 1 hr., 40 min.
Line 1. Enter your legal name on line 1 as it appears on your
documents. This entry should reflect your name as it will be entered on If you have comments concerning the accuracy of these time
tax returns that you are paid to prepare. estimates or suggestions for making this form simpler, we would be
happy to hear from you. You can send us comments from
Lines 2a–b. Enter your complete non-U.S. physical mailing address. www.irs.gov/formcomments. Or you can send your comments to
This address should be your physical address where you normally Internal Revenue Service, Tax Forms and Publications Division, 1111
reside outside the United States. Failure to provide a complete non-U.S. Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send
physical address on lines 2a–b will result in your application being this form to this address. Instead, see Applying by mail, earlier.
rejected.
This address cannot be a P.O.box. If a P.O.box is entered here, your
application will be rejected and returned to you.

PDF file checksum: 453186832

(Plugin #1/9.12/13.0)