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                               PTIN Supplemental Application For Foreign Persons 
                                                                                                                              OMB No. 1545-2189
Form   (Rev. June 2021)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

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

                                                                                                         F:

                                                                                                         E:

                                                                                                         A:

                                                                                                         P:

For Paperwork Reduction Act Notice, see instructions.                           Catalog Number 37764H                 Form 8946 (Rev. 6-2021)

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Form 8946 (Rev. 6-2021) Page 2

General Instructions How To Apply
Section references are to the Internal Revenue Code unless otherwise Online. Go to webpage www.irs.gov/ptin for information. During the
noted. PTIN application process, you will be prompted to complete and upload
acceptable supporting documents. See examples of acceptable
Future Developments supporting documents listed in the table below.
For the latest information about developments related to Form 8946 and Applying by mail. Complete both Form W-12 and Form 8946.
its instructions, such as legislation enacted after they were published, Send both forms and the supporting documents to the following
go to www.irs.gov/Form8946. address.
Purpose of Form IRS Tax Professional PTIN Processing Center
PO Box 380638
Form 8946 is used by foreign persons without a social security number San Antonio, TX 78268
(SSN) who want to prepare tax returns for compensation. Foreign
persons who are tax return preparers must obtain a preparer tax Allow 4 to 6 weeks for the IRS to process your application.
identification number (PTIN) to prepare tax returns for compensation. Submission of Form 8946. Submit the following.
Generally, the IRS requires an individual to provide an SSN to get a 1. Your completed Form 8946.
PTIN. Because foreign persons generally cannot get an SSN, they must
file Form 8946 to establish their identity and status as a foreign person. 2. The original documents, certified copies, or notarized copies of
documents that verify the information provided on Form 8946. If
You must have a PTIN to prepare a tax return for you are sending copies of documents, see the information below.
compensation.
TIP The supporting documentation must be consistent with the
information provided on Form 8946. For example, the name must
be the same as on Form 8946, line 1 (or in the case of a civil birth
SSNs. Do not complete Form 8946 if: certificate, line 3), and the date of birth must be the same as on
Form 8946, line 3.
• You have an SSN,
• You are eligible to get an SSN, To avoid any loss of your documents, it is suggested you do
not submit the original documentation.
• You are a U.S. citizen, or TIP
• You have been admitted by the United States for permanent residence
or U.S. employment. A certified document is one that the original issuing agency provides
To get an SSN, see Form SS-5, Application for a Social Security Card. and certifies as an exact copy of the original document and contains an
To get Form SS-5 or to find out if you are eligible to get an SSN, go to official seal from the issuing agency. All certifications must stay attached
www.SSA.gov or contact a Social Security Administration (SSA) office. to the copies of the documents when they’re sent to the IRS. Certified
If you have an application for an SSN pending, do not file Form 8946. documents have a stamp and/or an ink seal (may or may not be raised).
Complete Form 8946 only if the SSA notifies you that an SSN cannot be Any document certified by a foreign official must be issued by the
issued. agency or official custodian of the original record. The foreign
certification must clearly certify that each document is a true copy of the
If you already have an SSN, enter the SSN when you apply for your original. All certifications must stay attached to the copies of the
PTIN using Form W-12, IRS Paid Preparer Tax Identification Number documents when they are sent to the IRS.
(PTIN) Application and Renewal. A notarized document is one that has been notarized by a foreign
Telephone help. If you have questions about completing this form, the notary legally authorized within his or her local jurisdiction or U.S.
status of your application, or the return of your original documents Consul/Embassy Employee to certify that each document is a true copy
submitted with this form, you may call the following phone numbers. If of the original. The notary must see the valid, unaltered, original
calling from the United States, call 1-877-613-PTIN (7846). For TTY/TDD documents and verify that the copies conform to the original. All of the
assistance, call 1-877-613-3686. If calling internationally, call notarized copies must bear the mark (stamp, signature, etc.) of the
+1 915-342-5655 (not a toll-free number). Telephone help is generally notary. Notarized documents may or may not have a signature but will
available Monday through Friday from 8:00 a.m. through 5:00 p.m. have a stamp.
Central time. Original documents you submit will be returned to you at the
mailing address shown on your Form 8946. You do not need
Who Must Apply TIP to provide a return envelope. If your original documents are
As part of applying for a PTIN, a foreign person must provide additional not returned within 60 days, you can call the phone numbers
information either online or by mail with the Form 8946 to establish their provided earlier under Telephone help. Copies of documents will not be
identity and status as a foreign person. A foreign person is an individual returned.
who does not have and is not eligible to obtain an SSN and is neither a
citizen of the United States nor a resident alien of the United States as If you submit an original valid passport (or a certified or notarized
defined in section 7701(b)(1)(A). copy of a valid passport), you do not need to submit any other
documents. Otherwise, you must submit two current documents that,
For the purposes of receiving a PTIN, the United States includes any when the combined information on the documents is taken into account,
state, territory, or possession of the United States, including a verify your identity and your status as a foreign person. At least one
commonwealth, or the District of Columbia. document must contain your photograph. The documents must be
If you later obtain an SSN or become eligible for a SSN at government issued. Examples of acceptable supporting documents are
any time, you will need to notify us once you actually receive listed in the following table. If you submit copies of documents that
▲! your SSN so that it can be added to your PTIN account. display information on both sides, copies of both the front and back
CAUTION must be attached to the Form 8946. Do not attach expired documents.

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Form 8946 (Rev. 6-2021) 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.

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