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Instructions for Form W-12

Department of the Treasury

Internal Revenue Service

(Rev. October 2014)

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

Section references are to the Internal Revenue Code

may appear in instructions on pages that would otherwise

unless otherwise noted.

be blank. You can help bring these children home by

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

Future Developments

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

For the latest information about developments related to

Form W-12 and its separate instructions, such as

General Instructions

legislation enacted after they were published, go to

Purpose of Form

What's New

Use this form to apply for or renew a PTIN.

Use and Availability of Information on

Annual Filing Season Program (AFSP). This new,

voluntary program is designed to encourage unenrolled

This Form

paid tax return preparers (paid tax return preparers who

The Freedom of Information Act requires that certain

are not attorneys, certified public accountants (CPAs), or

information from this application be made available to the

enrolled agents (EAs)) to complete continuing education

general public. This includes, but may not be limited to,

courses for the purpose of increasing their knowledge of

the following information.

the law relevant to federal tax returns. To participate in the

Name.

program, an individual must obtain a PTIN and meet

Business Name.

certain continuing education requirements for a specific

tax year.

Business Address.

Business Phone Number.

For further information regarding the Annual Filing

Business Website Address.

Season Program, visit

Email Address.

Annual-Filing-Season-Program.

Professional Credentials.

PTIN status. An individual who no longer practices

Who Must File

before the Internal Revenue Service and who no longer

prepares any federal tax returns for compensation may

Anyone who is a paid tax return preparer must apply for

request his or her PTIN be placed in inactive status at any

and receive a PTIN. Enrolled agents also must obtain a

time. For more information on voluntarily inactivating or

PTIN. The PTIN must be renewed annually. For purposes

reactivating your PTIN, refer to the section below the

of determining who must obatin a PTIN, a tax return

line 1 instructions or review information available at

preparer is any individual who is compensated for

preparing, or assisting in the preparation of, all or

Directory of Federal Tax Return Preparers with Cre-

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

dentials and Select Qualifications. By January 2015,

How To File

the IRS plans to launch a public listing on the IRS website

of PTIN holders who are attorneys, CPAs, enrolled

Online. Go to the webpage

for

agents, enrolled retirement plan agents, enrolled

information. Follow the instructions to submit Form W-12

actuaries, as well as individuals who successfully

and pay the fee. If you submit your application online, your

completed the requirements to participate in the Annual

PTIN generally will be provided to you immediately after

Filing Season Program. The searchable listing will include

you complete the application and pay the required fee.

the individual's name, city, state, and zip code.

By mail. Complete Form W-12. Send the form along with

Reminders

a check or money order for the fee to:

Telephone help. If you have questions about completing

IRS Tax Pro PTIN Processing Center

this form or the status of your application or renewal, you

104 Brookeridge Drive #5000

may call the following phone numbers. If calling from the

Waterloo, IA 50702

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

assistance, call 1-877-613-3686. If calling internationally,

Allow 4 to 6 weeks for processing of paper Forms

call 1-915-342-5655 (not a toll-free number). Telephone

W-12.

help is generally available Monday through Friday from

8:00 a.m. to 5:00 p.m. Central time.

Specific Instructions

Photographs of Missing Children

It is important to follow these instructions. If your

The Internal Revenue Service is a proud partner with the

application is incomplete, the IRS will request that you

National Center for Missing and Exploited Children.

supply the missing information within a specified time. The

Photographs of missing children selected by the Center

Oct 09, 2014

Cat. No. 59933W

Instructions For Form W-12 - Irs Paid Preparer Tax Identification Number (Ptin) Application And Renewal - 2014

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