Instructions for Form W-12

Instructions for Form W-12

(Revised October 2025)

IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal

Section references are to the Internal Revenue Code unless

otherwise noted.

General Instructions

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.

Reminders

Registration/Renewal Fee Amount. The PTIN Registration/

Renewal Fees have changed.

Mailed Fee. You must submit a separate check or money order

for each calendar year.

See Line 13 for more instructions.

SSN question. If you did not have a U.S. issued SSN when you

initially obtained a PTIN, you must now provide information on

whether you have received one. See the instructions for Line 3,

later.

Addresses for foreign applicants. If you obtained your PTIN

using Form 8946 and you still do not have a U.S. issued SSN,

your address must be outside the U.S.

New

Line 1. IRS employee check box is a new field.

Line 3b. If you have an Individual Taxpayer Identification Number

(ITIN) or an Internal Revenue Service Number (IRSN), you must

include it.

Lines 5a and 5b. Have been re-purposed to include employer

information and information for business owners.

Line 12. Address change for EAs. If you are an Enrolled Agent

(EA) and would like the address in your EA account to be

updated, you can now request it on form W-12.

Note: Your EA address is publicly available on the IRS website in

accordance with the Freedom of Information Act.

Telephone help. If you have questions about completing this

form or the status of your application or renewal, you may call the

following phone numbers. If calling from the United States, call

1-877-613-PTIN (7846). For TTY/TDD assistance, call

1-877-613-3686. If calling internationally, call +1 915-342-5655

(not a toll-free number). Telephone help generally is available

Monday through Friday from 8:00 a.m. to 5:00 p.m. Central time.

Photographs of Missing Children

The IRS is a proud partner with the National Center for Missing

and Exploited Children. Photographs of missing children selected

by the Center may appear in instructions on pages that would

otherwise be blank. You can help bring these children home by

looking at the photographs and calling 1-800-THE-LOST

(1-800-843-5678) if you recognize a child.

Purpose Of Form

Use and Availability of Information on

This Form

The Freedom of Information Act requires that certain information

from this application be made available to the general public. This

includes, but may not be limited to, the following information.

● Name.

● Business Name.

● Business Address.

● Business Phone Number.

● Business Website Address.

● Professional Credentials.

Who Must File

Anyone who is a paid tax return preparer must apply for and

receive a PTIN. EAs also must obtain a PTIN. The PTIN must be

renewed annually. For purposes of determining who must obtain

a PTIN, a tax return preparer is any individual who is

compensated for preparing, or assisting in the preparation of, all

or substantially all of a tax return or claim for refund of tax.

How To File

Online. Go to the webpage IRS.gov/PTIN for information. Follow

the instructions to submit Form W-12. If you submit your

application and payment online, your PTIN generally will be

provided to you immediately after you complete the application.

By mail. Complete Form W-12. Send the form and payment to:

IRS Tax Professional PTIN Processing Center

PO Box 380638

San Antonio, TX 78268

Note. Allow 6 weeks for processing of PTIN applications.

Specific Instructions

It is important to follow these instructions. If your application is

incomplete, the IRS will request that you supply the missing

information within a specified time. The IRS will be unable to

process your application if you do not provide the missing

information.

Line 1. Enter your legal name. This entry should reflect your

name as it appears on your last filed U.S. federal tax return and

as it will be entered on 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.

Voluntarily Inactivate PTIN. An individual who does not expect

to prepare federal tax returns for compensation for a

full calendar year may request to be placed in an inactive status.

You can inactivate your PTIN by accessing your online PTIN

account at IRS.gov/PTIN and selecting the Inactivate

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

Line 1. Check Yes or No. Are you a current IRS employee?

Foreign persons. If you are a foreign person who does not

have a U.S. issued SSN, you must provide additional identity

proofing documents as part of the PTIN application process. A

foreign person is an individual who does not have and is not

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.

Note: IRS employees are prohibited from preparing or assisting in

the preparation of tax returns for compensation.

If you do not have an online account, you may call the number

listed under the Telephone help, earlier, for additional assistance.

TIP

EAs must maintain a current PTIN in order to maintain their

EA credential and should not inactivate their PTIN unless they

retire.

Line 2. If you are applying for a new PTIN after October 1, you

must indicate whether you want your PTIN to be valid for

the current calendar year or the next calendar year. If you select

the current calendar year, your PTIN is valid until

December 31 of the current year. If you select the next calendar

year, your PTIN will not be valid until January 1 of the next

calendar year.

You must enter your U.S. issued SSN if you have been

assigned one since obtaining your PTIN. If you still do not have

an SSN, check the N/A box.

Line 4. Enter your complete personal mailing address and phone

number.

Note. If you do not select a calendar year, then your PTIN

application will be processed for the current calendar year.

If the U.S. Postal Service will not deliver mail to your physical

enter the U.S. Postal Service post office box number

TIP location,

for your mailing address. Contact your local U.S. Post Office

for more information. DO NOT use a post office box owned by

a private firm or company. Most PTIN correspondence will be sent to

your email address. However, any paper PTIN correspondence will be

sent to the personal mailing address listed on line 4.

Prior-Year Renewals. If you checked the “Renewal

application” box in line 1 and need to renew for a prior calendar

year, you must indicate this by entering the year (YYYY format) in

the “Prior year” box and listing each prior calendar year in the

space(s) provided. Complete a single Form W-12 for multiple

calendar years, for which you are applying for a prior-year PTIN.

Line 5a. Enter business information (including employer

information) name, address and phone number.

If your PTIN has been in an expired status for more than 1 full

calendar year, you must renew for each previously expired year

unless you were inactive during any one of those calendar years.

Note. The business address listed on line 5a will be reflected in

the online Directory of Federal Tax Return Preparers with

Credentials and Select Qualifications if you meet the

qualifications for inclusion. If you have more than one business

location, enter your primary business location address.

If you were inactive during any one of those prior calendar

years but did not place your PTIN into voluntary inactive status,

you can retroactively do so by following the instructions under

Voluntarily Inactivate PTIN, earlier.

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CAUTION

Line 5b. If you are self-employed or an owner, partner, or officer

of a tax return preparation business, enter your applicable

identification numbers. Make sure to enter any letters that are part

of your Centralized Authorization File (CAF) number. If you have

multiple Employer Identification Numbers (EINs) or Electronic

Filer Identification Numbers (EFINs), enter the number that is

used most frequently on returns you prepare.

If your PTIN has been inactive or expired for more than 3

consecutive years, you must submit a new registration

application to obtain an active PTIN.

Line 3a. Enter your U.S. issued Social Security Number (SSN)

and date of birth. Enter your date of birth using the standard U.S.

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

age to apply.

Line 6. Enter the email address we should use if we need to

contact you about matters regarding this form. Provide an email

address you have access to at ALL times.

Line 3b. If you received an Individual Taxpayer Identification

Number (ITIN) or an Internal Revenue Service Number (IRSN)

you must enter it.

We will also send PTIN related emails with general information,

reminders, and requirements. Any valid email address that you

check regularly for PTIN communications is acceptable.

Applying without a U.S. issued SSN. If you do not have a U.S.

issued SSN because you are either a U.S. citizen who is a

conscientious religious objector or a foreign individual, you will

need to complete and submit additional information either online

or by mail in order to obtain a PTIN.

Line 7. You must check Yes or No. You are required to fully

disclose any information concerning prior felony convictions. A

felony conviction may not necessarily disqualify you from having a

PTIN. However, generally, an individual who is currently

incarcerated for any felony conviction will not be permitted to

obtain or renew a PTIN.

U.S. citizen who is a conscientious religious objector. If

you are a U.S. citizen who does not have a U.S. issued SSN

because you have a conscientious religious objection to having

an SSN, you must complete an additional form as part of the

PTIN application process. The form you must complete is Form

8945, PTIN Supplemental Application For U.S. Citizens Without a

Social Security Number Due To Conscientious Religious

Objection. On Form 8945, you will verify information about your

identity, citizenship, and conscientious religious objection. See

Form 8945 for instructions on completing and submitting the form

and the required documents.

If this line is left blank your form will not be processed.

Use the space in line 7 to provide details of your prior felony

conviction(s). All facts and circumstances will be considered. You

will be contacted if additional information is needed.

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CAUTION

Providing false or misleading information on this form is a

criminal offense that may result in prosecution and criminal

penalties.

Line 8. If you have a U.S. issued SSN and are requesting a PTIN

but have never filed a U.S. federal tax return, see below for

additional requirements.

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Never filed a U.S. tax return. If you have an SSN and are

applying for a PTIN and any of the statements below apply to your

current U.S. situation, then you must submit two identity verification

documents. See

You must submit an original, or notarized copy of your U.S.

issued Social Security card with an original, or notarized copy of

one other government-issued ID that contains a current photo. All

documents must be current (not expired), and must verify your

name.

1. You have never filed a U.S. federal tax return.

2. You have not filed a U.S. federal tax return in the past 4 years.

3. You do not have a U.S. federal tax filing requirement (such as

certain individuals from Puerto Rico).

Use this space in line 10 to provide the details of any

noncompliance, including the steps you have taken to resolve the

issue. Providing false or misleading information on this form is a

criminal offense that may result in prosecution and criminal

penalties. In addition, providing false or misleading information is

a separate ground to deny your application for a PTIN or

terminate it after it has been assigned. All the facts and

circumstances as related in your explanation will be considered.

You will be contacted if additional information is needed.

If you have never filed a U.S. federal tax return because you

were not required to do so, check the "Yes" box.

Line 11. Check the box to acknowledge awareness that paid tax

return preparers are required by law to create and maintain a

written information security plan to protect taxpayer information.

Required Supporting ID Documentation. You can either

submit supporting ID documentation online or by mail.

Additional Resources:

Online uploads. To submit supporting ID documents online,

follow the online prompts to upload notarized copies of

acceptable documentation.

● Federal Trade Commission 16 CFR Part 314 Standards for

Safeguarding Customer Information

● Pub. 5708, Creating a Written Information Security Plan for

Your Tax & Accounting Practice

Examples of acceptable supporting documents.

● Passport/Passport Card.

● Driver's License.

● U.S. State ID Card.

● Military ID Card.

● National ID Card.

TIP

If this line is left blank your form will not be processed.

● Pub. 5709, How to Create a Written Information Security Plan

for Data Safety

● Pub. 4557, Safeguarding Taxpayer Data

● Pub. 5417, Basic Security Plan Considerations for Tax

Professionals

To avoid any loss of your original documents, it is suggested

you do not submit the original documents.

● IRS.gov/IdentityTheft

● IRS.gov, keyword: Protect Your Clients; Protect Yourself

Line 12. Check the appropriate boxes to indicate your

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

or active at the time of the application. Include the licensing

number, jurisdiction, and expiration date. If the expiration date is

left blank or incomplete, that specific credential will not be added

during the processing of your application. Select only from the

professional credentials listed below. There is no write-in option. If

you do not have any professional credentials, check the “None”

box.

Note. If submitting Form 8945 or Form 8946 with the Form W-12,

refer to those form instructions for required documentation and

information regarding notarization.

A notarized copy is one that has been notarized by a U.S.

notary public, U.S. government military officer (JAG Officer), U.S.

State Department, U.S. Consul/Embassy Employee, or by a

notary legally authorized within his or her local jurisdiction to

certify that each document is a true copy of the original. To do

this, the notary must see the valid, unaltered, original documents

and the copies must bear the mark (stamp, signature, etc.) of the

notary. Notarized documents may or may not have a signature

but will have a stamp and usually a raised seal.

Recognized professional credentials include the following.

Attorney. An attorney is any individual who is licensed to

practice law by the bar of the highest court of any state, territory,

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

payment to the mailing address listed under How To File, earlier.

If your application is not complete and you do not provide the

required information upon request, the IRS will be unable to

process your application.

Certified Public Accountant (CPA). A CPA is any individual

who is duly qualified to practice as a CPA in any state, territory, or

possession of the United States, including a commonwealth, or

the District of Columbia.

Line 9. If you filed your most recent individual federal tax return

more than 4 years ago, see the line 8 instructions above for

information on how to submit Form W-12 and the supporting

identification documents that must accompany your submission.

Enrolled Agent (EA). An EA is any individual enrolled as an

agent who is not currently under suspension or disbarment from

practice before the IRS. EAs are licensed by the IRS.

Line 10. You must check Yes or No. Taxpayers are required to

be in full compliance with federal tax laws, including filing all

returns and paying all taxes, or making payment arrangements

acceptable 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 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 you would like the address in your EA account to be updated,

include it in the space for Line 12. Note: Your EA address is

publicly available on the IRS website in accordance with the

Freedom of Information Act.

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Enrolled Actuary. An enrolled actuary is any individual who is

enrolled as an actuary by the Joint Board for the Enrollment of

Actuaries.

Privacy Act and Paperwork Reduction Act Notice. We ask for

the information on this form to carry out the Internal Revenue

laws of the United States. This information will be used to issue a

Preparer Tax Identification Number (PTIN). Our authority to

collect this information is found in section 3710 of the Internal

Revenue Service Restructuring and Reform Act of 1998 and

Internal Revenue Code section 6109. Under section 6109, tax

return preparers are required to provide their identification

numbers on what they prepare. Applying for a PTIN is mandatory

if you prepare U.S. tax returns for compensation. Providing

incomplete information may delay or prevent processing of this

application; providing false or fraudulent information may subject

you to penalties.

Enrolled Retirement Plan Agent (ERPA). An ERPA is any

individual enrolled as a retirement plan agent who is not currently

under suspension or disbarment from practice before the IRS.

State Regulated Tax Return Preparer. A state regulated tax

return preparer is any individual who remains current with certain

state-based tax return preparer programs. Tax return preparers

who are registered with the following will fall into this category.

● Oregon Board of Tax Practitioners.

● California Tax Education Council.

● Maryland State Board of Individual Tax Preparers.

You are not required to provide the information requested on a

form that is subject to the Paperwork Reduction Act unless the

form displays 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 material in the administration of any

Internal Revenue law. Generally, the information you provide on

this form is confidential pursuant to the Privacy Act of 1974, and

tax returns and return information are confidential pursuant to

Code section 6103. However, we are authorized to disclose this

information to contractors to perform the contract, to the

Department of Justice for civil and criminal litigation, and to cities,

states, the District of Columbia, and U.S. commonwealths and

possessions for use in their return preparer oversight activities

and administration of their tax laws. We may also disclose this

information to other countries under a tax treaty, to federal and

state agencies to enforce federal nontax criminal laws, to federal

law enforcement and intelligence agencies to combat terrorism, or

to the general public to assist them in identifying those individuals

authorized by the IRS to prepare tax returns or claims for refund.

Note. The above list of participating state programs is subject to

change. For the most up-to-date information on participating

states, visit IRS.gov/PTIN.

Certifying Acceptance Agent (CAA). A CAA is an individual

or entity (college, financial institution, accounting firm, etc.) that

has entered into a formal agreement with the IRS that permits

them to assist alien individuals and other foreign individuals with

obtaining Individual Taxpayer Identification Numbers. A CAA

cannot verify documents in order for individuals to obtain a PTIN.

CAAs should enter either their EFIN or the eight-digit office code

assigned to them via the CAA application process.

Note. Once you complete the requirements to participate in the

Annual Filing Season Program, the IRS will add this to your PTIN

account. See more information about the program listed under

Reminders, earlier.

Signature. The completed Form W-12 must be signed and dated

by the applicant. Please use black or blue ink.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated burden for

those who file this form is shown below.

Line 13. Payment of the application registration/renewal fee(s)

must accompany this form or it will be rejected. PTIN

Registration/Renewal Fees.

● If you are applying for a PTIN in order to prepare federal tax

returns beginning calendar year 2026, the registration/renewal

fee is $18.75.

● If you are registering or renewing a PTIN for 2021 - 2025, the

PTIN fee is $19.75 for each year.

● If you are registering or renewing a PTIN for 2020 or any other

prior year, there is no registration/renewal fee.

● You must include a separate check or money order for each

calendar year. Indicate the calendar year you intend the PTIN

payment for on each check or money order.

● Make your check or money order payable to IRS Tax Pro PTIN

Fee for the correct fee amount required based on the calendar

year(s) you are registering or renewing your PTIN. Do not

paper clip, staple, or otherwise attach the payment to Form

W-12.

● If your payment(s) is returned your PTIN will be placed in

Suspended status. You are responsible for submitting the

proper payment(s) to ensure your PTIN remains valid.

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CAUTION

Remember to sign and date your check, and ensure the correct

dollar amount is spelled out and matches the numerical amount

of the check.

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Recordkeeping . . . . . . . . . . . . . . . . . . . . . 1 hr., 41min.

Learning about the law or the form . . . . . . . . . . . . . . 36 min.

Preparing and sending the form . . . . . . . . . . . . . . . 21 min.

If you have comments concerning the accuracy of these time

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.