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

IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal
Form W-12 (Rev. October 2025)
W-12

Form
(Rev. October 2025)
Department of the Treasury
Internal Revenue Service

IRS Paid Preparer Tax Identification Number (PTIN)
Application and Renewal
Go to www.irs.gov/FormW12 for instructions and the latest information.

1 Name and PTIN First name
(Print in ink
or Type)
Initial application
Current IRS
employee
2 Year of
Application/
Renewal

OMB No. 1545-2190

Middle name
Renewal application

Last name
(Enter PTIN: P

)
Yes

Are you a current IRS employee?

No

IRS employees are prohibited from preparing or assisting in the preparation of tax returns for compensation.
If you checked the “Initial application” box and are submitting this form between October 1 and December 31,
indicate below whether you want your PTIN to be valid for the remainder of this calendar year or for the next
calendar year.
Current calendar year
Next calendar year
Prior year(s) (YYYY): If you are applying for a prior year(s), write each year(s) below. Use the following format.
(YYYY) See line 2 instructions for additional guidance.

3a SSN and Date
of Birth
You must
provide your
SSN or check
the N/A box
b ITIN/IRSN

Provide your U.S. issued Social Security Number
(SSN). If you have an SSN, you are required to
provide it.
Failure to provide your SSN or check the N/A
box will result in your PTIN application being
rejected.

Provide your Date of Birth.

SSN

If you do not have an SSN,
then check the N/A box.

Make sure to use the standard
U.S. format (Month/Day/Year)
(Example: “April 01, 1956" =
04/01/1956)

N/A

Yes
Have you received an Individual Taxpayer Identification Number (ITIN) or an Internal
Revenue Service Number (IRSN)?
No/Don't know. Skip line 3c.
Yes. Complete line 3c. If more than one, list on a sheet and attach to this form (see instructions).

c ITIN and/or
ITIN
IRSN and name
under which it First name
was issued

No

IRSN
Middle name

Last name

4 Personal
Street address. Use a P.O. box number only if the post office does not deliver mail to your street address.
Mailing
Address and
City or town, state or province, country, and ZIP or foreign postal code. Do not abbreviate name of country.
Phone Number
Phone Number
5a Business
Business address
Check here if your business address is the same as your personal mailing address. If
different, enter it below.
Mailing
Address and
Enter the business name
Phone Number
Everyone must
complete 5a,
enter the
information of
the business
you work for or
the business
you own.

Street address. Use a P.O. box number only if the post office does not deliver mail to your street address.
City or town, state or province, country, and ZIP or foreign postal code. Do not abbreviate name of country.
Domestic business phone number

International business phone number
EXT.

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

+
Cat. No. 55469F
For Internal Use Only
PID:
CS:
Date & Int:
LTR:

Form W-12 (Rev. 10-2025)

Page 2

Form W-12 (Rev. 10-2025)

b Business
Identification

Are you self-employed or an owner, partner, or officer of a tax return preparation business?
If “Yes,” then complete this line. If “No,” go to line 6.

EIN
EFIN If you have EFIN
one you MUST
enter it here.
Website address. If you have one you MUST enter it here.

6 Email Address

Yes
No

Your CAF Number

Enter the email address that should be used to contact you. Provide an email address you have access to at
ALL times.

7 Past Felony
Have you been convicted of a felony in the past 10 years?
Convictions
If “Yes,” you
must provide an If “Yes,” list the date and the type of felony conviction(s).
explanation.

You must check a box

Yes
No

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

8 Address of
Your
Last U.S.
Federal Tax
Return Filed

9 Filing Status
and Tax Year
on Last U.S.
Federal Tax
Return Filed

Enter the address used on your last U.S. federal tax return you filed.

Check here if you have never filed a U.S. federal tax return or do not have a U.S. federal tax filing
requirement. If this is an initial application, See line 8 instructions for documents that must be submitted
with this form.
Single

Head of Household

Married filing jointly

Qualifying widow(er) with dependent child

Married filing separately

Tax Year (YYYY)

Note: If your last return was filed more than 4 years ago, see instructions.
10 Federal Tax
Compliance

Are you current on both your individual and business federal taxes, including any corporate and employment
tax obligations? Note: If you have never filed a U.S. federal tax return because you are not required to do so,
check the “Yes” box.
You must check a box
Yes

If this line is
left blank, your
If “No,” provide an explanation.
form will not
be processed

No

11 Data Security
I am aware that paid tax return preparers are required by law to create and maintain a written information
Responsibilities security plan that provides data and system security protections for all taxpayer information.
You must check a box

Yes
No

See IRS Publication 5708 and 4557 for more information about your responsibilities.
Form W-12 (Rev. 10-2025)

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Form W-12 (Rev. 10-2025)

12 Professional
Credentials
Note: Your EA
address is
publicly
available on the
IRS website in
accordance
with the
Freedom of
Information Act.

Check all that apply. Note: DO NOT check any professional credentials that are currently expired or
retired. Enter state abbreviation and appropriate number(s). If the expiration date is left blank or incomplete,
that professional credential will NOT be added when the application is processed.
Attorney—Licensed in which
jurisdiction(s):

Number(s):

Expiration Date(s):

Certified Public Accountant (CPA)—
Licensed in which jurisdiction(s):

Number(s):

Expiration Date(s):

Enrolled Agent (EA)

Number(s):

Expiration Date(s):

Enrolled Actuary

Number(s):

Expiration Date(s):

Enrolled Retirement Plan Agent (ERPA)

Number(s):

Expiration Date(s):

State Regulated Tax Return Preparer
—Licensed in which jurisdiction(s):

Number(s):

Expiration Date(s):

Certifying Acceptance Agent (CAA)

Number:

None

EA address change here
If you are an
Enrolled Agent Street address. Use a P.O. box number only if the post office does not deliver mail to your street address.
(EA) and would
like the address
in your EA
City or town, state or province, country, and ZIP or foreign postal code. Do not abbreviate name of country.
account to be
updated enter it
here.
13 Fees
The fee is an
application
processing fee
and is
nonrefundable.

The fee to obtain or renew a PTIN is $18.75 for 2026. Full payment must be included with your application, or it
will be rejected.
You must include a separate check or money order for EACH calendar year. Indicate the calendar year you
intend the payment for on each check or money order.
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.
Make your check or money order payable to IRS Tax Pro PTIN Fee. Do not paper clip, staple, or otherwise
attach the payment to Form W-12. See the PTIN fee information below.
2026 – PTIN fee: $18.75
2025 - 2021 PTIN fee: $19.75 for each year.
No fee is due for years 2020 or prior.

Sign
Here

Under penalties of perjury, I declare that I have examined this application and to the best of my knowledge and belief, it
is true, correct, and complete. I understand any false or misleading information may result in criminal penalties and/or
the denial or termination of a PTIN.
CAUTION: If you're a foreign preparer that resides outside of the U.S. and you obtain a PTIN without a U. S.
issued (SSN), you are not authorized to prepare federal tax returns in the U.S. for compensation.

Your signature (Please use blue or black ink)

Date (MM/DD/YYYY)
/

/

How To File
Online. Go to the webpage www.irs.gov/ptin for information. Follow the instructions to submit Form W-12. If you submit your
application online, your PTIN generally will be provided to you immediately after you complete the application.
By mail. Complete Form W-12. Send the form to:
IRS Tax Professional PTIN Processing Center
PO Box 380638
San Antonio, TX 78268
Note: Allow 6 weeks for processing of PTIN applications. For additional information, refer to the separate Instructions for Form W-12.
If your application is incomplete and you do not supply the required information upon request, the IRS will be unable to process your
application.

For Internal Use Only

Form W-12 (Rev. 10-2025)