Instructions for Form W-12 - Paid Preparer Tax Identification Number (PTIN) Application and Renewal

Sep 26, 2026

Uploaded by Himbo

Instructions for IRS Form W-12 explain how to apply for or renew a Paid Preparer Tax Identification Number (PTIN), including key purposes, future update access, and how the Freedom of Information Act affects public availability of certain submitted information. Guidance covers who must file, major form updates, and multiple filing methods (online, by mail, telephone help). Specific sections address completion of required lines, handling incomplete applications, identification requirements for foreign applicants, and steps to voluntarily inactivate or reactivate a PTIN.

LanguageEnglish

CategoryExam

FormatPDF

Pages4

Reading Time10 min

AccessFree to download

General Instructions

Purpose of Form

Use and Availability of Information on This Form

Who Must File

How To File

Specific Instructions

# Instructions for Form W-12 (Revised October 2025) ## IRS Paid Preparer Tax Identification Number(PTIN)Application and Renewal Section references are to the Internal Revenue Code unlessotherwise noted. ## General InstructionsPurpose Of Form Future Developments Use this form to apply for or renew a PTIN. For the latest information about developments related to FormW-12 and its separate instructions,such as legislation enactedafter they were published,go to IRS.gov/FormW12. ## Use and Availability of Information onThis Form Reminders The Freedom of Information Act requires that certain informationfrom this application be made available to the general public.Thisincludes,but may not be limited to,the following information. Registration/Renewal Fee Amount.The PTIN Registration/Renewal Fees have changed. ● Name. Mailed Fee.You must submit a separate check or money orderfor each calendar year. ● Business Name. ● Business Address. See Line 13 for more instructions. ● Business Phone Number. SSN question.If you did not have a U.S.issued SSN when youinitially obtained a PTIN,you must now provide information onwhether you have received one.See the instructions for Line 3,later. ● Business Website Address. ● Professional Credentials. ### Who Must File Addresses for foreign applicants.If you obtained your PTINusing Form 8946 and you stilldo not have a U.S.issued SSN,your address must be outside the U.S. Anyone who is a paid tax return preparer must apply for andreceive a PTIN.EAs also must obtain a PTIN.The PTIN must berenewed annually.For purposes of determining who must obtaina PTIN,a tax return preparer is any individual who iscompensated for preparing,or assisting in the preparation of,allor substantially all of a tax return or claim for refund of tax. New Line 1.IRS employee check box is a new field. Line 3b.If you have an Individual Taxpayer Identification Number(ITIN)or an Internal Revenue Service Number (IRSN),you mustinclude it. ### How To File Online.Go to the webpage IRS.gov/PTIN for information.Followthe instructions to submit Form W-12.If you submit yourappication and payment online,your PTIN generally willbeprovided to you immediately after you complete the application. Lines 5a and 5b.Have been re-purposed to include employerinformation and information for business owners. Line 12.Address change for EAs.If you are an Enrolled Agent(EA)and would like the address in your EA account to beupdated,you can now request it on form W-12. By mail.Complete Form W-12.Send the form and payment to: IRS Tax Professional PTIN Processing Center PO Box 380638 Note:Your EA address is publicly available on the IRS website inaccordance with the Freedom of Information Act. San Antonio,TX 78268 Note.Allow 6 weeks for processing of PTIN applications. Telephone help.If you have questions about completing thisform or the status of your application or renewal,you may callthefollowing phone numbers.If calling from the United States,call1-877-613-PTIN(7846).For TTY/TDD assistance,call1-877-613-3686.If calling internationally,call+1915-342-5655(not a toll-free number).Telephone help generally is availableMonday through Friday from 8:00 a.m.to 5:00 p.m.Central time. ## Specific Instructions t is important to follow these instructions.If your application isincomplete,the IRS will request that you supply the missinginformation within a specified time.The IRS will be unable toprocess your application if you do not provide the missinginformation. ## Photographs of Missing Children Line 1.Enter your legal name.This entry should reflect yourname as it appears on your last filed U.S.federal tax return andas it will be entered on tax returns that you are paid to prepare.Ifyou are renewing your PTIN,enter the PTIN you received afteryou first filed Form W-12. The IRS is a proud partner with the National Center for Missingand Exploited Children.Photographs of missing children selecte

FAQs

What is Form W-12 used for?

Form W-12 is used to apply for or renew a PTIN for paid tax return preparers. It is also used to maintain annual renewal requirements.

How can an applicant submit Form W-12?

Applicants can file online, by mail, or use telephone help for questions about completion and status. Online submissions generally provide a PTIN immediately after completing the application and payment.

What information may be publicly available due to the Freedom of Information Act?

The instructions state that certain information from the application must be made available to the general public, including items such as registration/renewal fee amount, name, business name, business address, and certain contact and identifier details.

Sep 26, 2026

Uploaded by Himbo