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 2023)
W-12

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

Form
(Rev. October 2023)
Department of the Treasury
Internal Revenue Service

Go to www.irs.gov/FormW12 for instructions and the latest information.

1 Name and PTIN First name
(Print in ink or
Type)

Middle name

Initial application
2 Year of
Application/
Renewal

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

OMB No. 1545-2190

Renewal application

Last name

(Enter PTIN: P

)

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 current calendar year or 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.
Prior year(s)
SSN
Date of birth (MM/DD/YYYY)
Provide your 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.

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

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

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
Phone Number
City or town, state or province, country, and ZIP or foreign postal code. Do not abbreviate name of country.

Domestic business phone number
(
b Business
Identification

)

-

International business phone number
EXT.

+

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.
Enter the business name.

Your CAF Number

EIN

Yes

No

EFIN
-

Website address (optional)

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

Form W-12 (Rev. 10-2023)
Cat. No. 55469F
For Internal Use Only
PID:
CS:
Date & Int:
LTR:

Page 2

Form W-12 (Rev. 10-2023)

6 Email Address

Enter the email address that should be used to contact you.

7 Past Felony
Convictions

Have you been convicted of a felony in the past 10 years?

You must check a box

Yes
No

If “Yes,” you
If “Yes,” list the date and the type of felony conviction(s).
must provide an
explanation.
If this line is
left blank, your
form will not
be processed

8 Address of
Your
Last U.S.
Individual
Income Tax
Return Filed
9 Filing Status
and Tax Year
on Last U.S.
Individual
Income Tax
Return Filed

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

Check here if you have never filed a U.S. income tax return or do not have a U.S. income 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. individual income tax return because you are not required
to do so, check the “Yes” box.
You must check a box
Yes
No
If this line is
left blank, your If “No,” provide an explanation.
form will not
be processed

11 Data Security
I am aware that paid tax return preparers must have a data security plan to provide data and system security
Responsibilities protections for all taxpayer information.
Form W-12 (Rev. 10-2023)

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Form W-12 (Rev. 10-2023)

12 Professional
Credentials

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

13 Fees
The fee is an
application
processing fee
and is
nonrefundable.

The fee to obtain or renew a PTIN is $19.75 for 2024. Full payment must be included with your application, or it
will be rejected. You must submit 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 make your PTIN Active.
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. See the PTIN payment fee schedule below.
2024 PTIN fee: $19.75
2023 - 2021 PTIN fee: $19.75
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 Social
Security number, you are not authorized to prepare returns in the U.S. for compensation.

Your signature (Please use blue or black ink)

How To File

Date (MM/DD/YYYY)
/

/

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. 10-2023)