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To avoid any loss of your original documents, it is

identification number on what they prepare. Applying for a

suggested you do not submit the original

PTIN is mandatory if you prepare U.S. tax returns for

TIP

documentation.

compensation. Providing incomplete information may

delay or prevent processing of this application; providing

Submitting copies of the document along with

false or fraudulent information may subject you to

Form W-12. You can submit original documents, certified

penalties.

copies, or notarized copies. A certified document is one

that the original issuing agency provides and certifies as

You are not required to provide the information

an exact copy of the original document and contains an

requested on a form that is subject to the Paperwork

official seal from the Agency. All certifications must stay

Reduction Act unless the form displays a valid OMB

attached to the copies of the documents when they are

control number. Books or records relating to a form or its

sent to the IRS.

instructions must be retained as long as their contents

may become material in the administration of any Internal

If submitting Form 8945 or Form 8946 with the

Revenue law. Generally, the information you provide on

Form W-12, refer to those form instructions for

this form is confidential pursuant to the Privacy Act of

required documentation.

1974, and tax returns and return information are

CAUTION

confidential pursuant to Code section 6103. However, we

A notarized document is one that has been notarized

are authorized to disclose this information to contractors

by a U.S. notary public or a foreign notary legally

to perform the contract, to the Department of Justice for

authorized within his or her local jurisdiction to certify that

civil and criminal litigation, and to cities, states, the District

each document is a true copy of the original. To do this,

of Columbia, and U.S. commonwealths and possessions

the notary must see the valid, unaltered, original

for use in their return preparer oversight activities and

documents and verify that the copies conform to the

administration of their tax laws. We may also disclose this

original. Preparers must send the copy that bears the

information to other countries under a tax treaty, to federal

mark (stamp, signature, etc.) of the notary. Photocopies

and state agencies to enforce federal nontax criminal

or faxes of notarized documents are not acceptable.

laws, to federal law enforcement and intelligence

Line 13. If you filed your most recent individual income

agencies to combat terrorism, or to the general public to

tax return more than 4 years ago, see line 12, above, for

assist them in identifying those individuals authorized by

information on how to submit Form W-12 and the

the IRS to prepare tax returns or claims for refund.

supporting identification documents that must accompany

The time needed to complete and file this form will vary

your submission.

depending on individual circumstances. The estimated

Line 14. Payment of the appropriate application

burden for those who file this form is shown below.

processing fee(s) must accompany this form or it will be

rejected. If you are applying for a PTIN, your fee is $64.25.

If you are renewing your PTIN, your fee is $63.00. This fee

Recordkeeping

6 hr., 56 min.

. . . . . . . . . . .

is nonrefundable. A separate PTIN fee must be submitted

Learning about the law or the

35 min.

for each calendar year PTIN indicated on the form. Make

form

. . . . . . . . . . . . . . . . . .

your check or money order payable to “IRS Tax Pro PTIN

Preparing and sending the form

44 min.

Fee.” Do not paper clip, staple, or otherwise attach the

payment to Form W-12.

If you have comments concerning the accuracy of

Signature. The completed Form W-12 must be signed

these time estimates or suggestions for making this form

and dated by the applicant.

simpler, we would be happy to hear from you. You can

send us comments from Click on

Privacy Act and Paperwork Reduction Act Notice.

More Information and then click on Give us feedback. Or

We ask for the information on this form to carry out the

you can send your comments to the Internal Revenue

Internal Revenue laws of the United States. This

Service, Tax Forms and Publications Division, 1111

information will be used to issue a Preparer Tax

Constitution Ave. NW, IR-6526, Washington, DC 20224.

Identification Number (PTIN). Our authority to collect this

Do not send Form W-12 to this address. Instead, see

information is found in section 3710 of the Internal

Where To File, earlier.

Revenue Service Restructuring and Reform Act of 1998

and Internal Revenue Code section 6109. Under section

6109, return preparers are required to provide their

-4-

Instructions for Form W-12 (10-2014)

Instructions For Form W-12 - Irs Paid Preparer Tax Identification Number (Ptin) Application And Renewal - 2014 Page 4

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