Information You Need

Before applying for a PTIN, tax preparers should download Form W-12 and read the instructions. Use Form W-12 as a checklist to make sure you have all the required information. At a minimum, tax preparers should have the last tax return handy as well as details about their professional credentials (such as their CPA license). Some preparers may need to explain prior felony convictions. Other preparers may need to have notarized or certified copies of their government-issued identification documents.

Information tax preparers need to gather before PTIN registration includes:

• Personal Information: Your name, mailing address, Social Security number, and email address. You will also need the name, address, and telephone number for any business you own.
• Professional Certifications: You will need information about professional credentials such as Enrolled Agent, Certified Public Accountant, or state tax preparer license. You’ll need your certification number, the jurisdiction that issued the certification, and expiration date.
• Previous Tax Returns: Your personal tax return is used by the IRS to authenticate your identity. If you recently filed a tax return in the last eight weeks, then use information from a previous tax return.
• Felony Convictions: You will need to explain prior felony convictions. Persons who are currently in prison usually are not allowed to get or to renew a PTIN. Typically, the IRS does not issue PTINs to felons convicted of financial or tax-related crimes.
• Tax Compliance: Resolve any problems with the IRS before applying for a PTIN. File any missing personal or business tax returns, and make arrangements to pay any unpaid taxes. Explain your situation and the steps you took to resolve the problems on your PTIN registration.
• Foreign Person (No SSN): Foreign persons who are not eligible for a Social Security number will need to provide certified or notarized documents to establish their identity, such as a foreign passport, visa, or birth certificate. Include Form 8946 with your PTIN registration.
• Conscientious Objectors (No SSN): Certain persons who have religious objections to obtaining a Social Security number will need to download and complete Form 8945. This form is then mailed to the IRS along with certified or notarized documents to establish your identity, such as a U.S. passport, driver’s license, or birth certificate.