[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-394833-en":3,"detail-sidebar-cat-0-en-105":30,"doc-seo-394833-105":80},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":11,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":14,"update_tm":28,"read_time":29,"preview_page_count":4},394833,687197100911,"Himbo","https://ap-avatar.wpscdn.com/avatar/a000239b6f1da00475?x-image-process=image/resize,m_fixed,w_180,h_180&k=1785132997149421697",4,"Exam","Instructions for Form W-12 - Paid Preparer Tax Identification Number (PTIN) Application and Renewal","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.","# Instructions for Form W-12\n\n(Revised October 2025)  \n## IRS Paid Preparer Tax Identification Number(PTIN)Application and Renewal       \n\nSection references are to the Internal Revenue Code unlessotherwise noted.  \n## General InstructionsPurpose Of Form\n\nFuture Developments  \nUse this form to apply for or renew a PTIN.  \nFor 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.  \n## Use and Availability of Information onThis Form\n\nReminders  \nThe 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.  \nRegistration/Renewal Fee Amount.The PTIN Registration/Renewal Fees have changed.  \n● Name.  \nMailed Fee.You must submit a separate check or money orderfor each calendar year.  \n● Business Name.  \n● Business Address.  \nSee Line 13 for more instructions.  \n● Business Phone Number.  \nSSN 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.  \n● Business Website Address.  \n● Professional Credentials.  \n### Who Must File\n\nAddresses 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.  \nAnyone 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.  \nNew  \nLine 1.IRS employee check box is a new field.  \nLine 3b.If you have an Individual Taxpayer Identification Number(ITIN)or an Internal Revenue Service Number (IRSN),you mustinclude it.  \n### How To File\n\nOnline.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.  \nLines 5a and 5b.Have been re-purposed to include employerinformation and information for business owners.  \nLine 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.  \nBy mail.Complete Form W-12.Send the form and payment to:  \nIRS Tax Professional PTIN Processing Center  \nPO Box 380638  \nNote:Your EA address is publicly available on the IRS website inaccordance with the Freedom of Information Act.  \nSan Antonio,TX 78268  \nNote.Allow 6 weeks for processing of PTIN applications.  \nTelephone 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.  \n## Specific Instructions\n\nt 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.  \n## Photographs of Missing Children\n\nLine 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.  \nThe IRS is a proud partner with the National Center for Missingand Exploited Children.Photographs of missing children selecte","cbCaii023Nr302yg","https://ap.wps.com/l/cbCaii023Nr302yg","pdf",834460,11,1,"English","en",105,"# General Instructions\n## Purpose of Form\n## Use and Availability of Information on This Form\n## Who Must File\n## How To File\n# Specific Instructions","[{\"question\":\"What is Form W-12 used for?\",\"answer\":\"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.\"},{\"question\":\"How can an applicant submit Form W-12?\",\"answer\":\"Applicants can file online, by mail, or use telephone help for questions about completion and status. 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