Form W-12: Step by step guide on filling it

How to Prepare Form W-12 for PTIN: A Complete Guide for US and Non-US Citizens

Applying for a Preparer Tax Identification Number (PTIN) is mandatory for anyone preparing federal tax returns for compensation. To apply, you must complete Form W-12, which the IRS uses to issue or renew a PTIN. Whether you’re a US citizen or a non-US citizen, the process for completing Form W-12 follows specific guidelines.

This article provides a comprehensive, step-by-step guide to help US and non-US citizens correctly fill out Form W-12. 

What Is Form W-12?

Form W-12 is the IRS document used to apply for or renew a Preparer Tax Identification Number (PTIN). The PTIN is required for any individual who prepares or assists in preparing federal tax returns for compensation. The form collects essential information about the applicant, including their identity, eligibility, and compliance with IRS requirements.

This form must be completed by both US citizens and non-US citizens who wish to obtain a PTIN.

Step-by-Step Guide: How to Prepare Form W-12 for US and Non-US Citizens

Download Form W-12

Before completing Form W-12, you’ll need to download it from the IRS website.

• Go to the IRS Forms and Publications page or directly access Form W-12 via this link: Form W-12 PDF.

Print out the form or fill it out electronically.

Section 1: Name and PTIN

• First Name, Middle Name, Last Name: Enter your full legal name as it appears on government-issued identification.
• Initial Application or Renewal: Check the appropriate box:
  • Initial application if you're applying for a PTIN for the first time.
  • Renewal application if you renew your PTIN (include your current PTIN beginning with "P").

If you renew your PTIN, enter your current PTIN in the space provided.

Section 2: Year of Application/Renewal

If submitting an initial application between October 1 and December 31, choose whether you want the PTIN to be valid for the current calendar year or the following calendar year.

• Current calendar year: Choose this if you want your PTIN to be valid for the remainder of the year.
• Next calendar year: Choose this if you want your PTIN to be valid starting January 1 of the following year.
• Prior year(s): If you're applying for prior years, write the relevant years in the format (YYYY).

Section 3: SSN and Date of Birth

You must provide your Social Security Number (SSN) or indicate that you do not have one.

• SSN: If you have an SSN, you are required to provide it. Enter your SSN in the space provided.
• N/A box: If you do not have an SSN (such as a non-US citizen), check the N/A box. Non-US citizens must provide an Individual Taxpayer Identification Number (ITIN) in the next section instead of an SSN.
• Date of Birth: Enter your date of birth in the format MM/DD/YYYY.

For detailed steps on applying without an SSN, visit our blog on PTIN Application for Non-US Citizens.

Section 4: Personal Mailing Address and Phone Number

Enter your personal mailing address and phone number.

• Street address: Enter your address, including street, city, state, ZIP code, and country. Do not abbreviate the country name if you are using a foreign address.
• Phone Number: Enter your domestic or international phone number.

Section 5a: Business Mailing Address and Phone Number

• Foreign Address: If you are applying from outside the U.S. and do not have a U.S.-based business address, you can provide your foreign business address.
• Enter your complete foreign mailing address, including your street address, city, postal code, and country.
• Make sure to specify your country to avoid any confusion during processing.
• Section 5a: Business Phone Number: Provide your business phone number with the appropriate country code. For example:
• If your business is based in India., you will enter your phone number in the following format: +91 [phone number].

What to Fill if You Do Not Have a Business Address:

• If you do not have a separate business mailing address (for example, if you are self-employed and operate from home), you can enter your personal mailing address and phone number.

The IRS accepts foreign addresses for this section, demonstrating their recognition of global business operations and ensuring you do not need to have a U.S.-based business to apply for or renew your PTIN.

Section 6: Email Address

Provide an email address where the IRS can contact you. While this is optional, it is recommended for faster communication.

Section 7: Past Felony Convictions

You must indicate whether you have been convicted of a felony in the past ten years by checking Yes or No.

• If Yes, provide the date and type of felony in the space provided. Attach a separate sheet of paper with a detailed explanation if needed.
• If No, leave the space blank and proceed.

Leaving this section blank will result in your application not being processed.

Section 8: Address of Your Last U.S. Individual Income Tax Return Filed

Section 8: Address of Your Last U.S. Individual Income Tax Return Filed

• You can leave this section blank if you've never filed a U.S. tax return (which is typical for foreign applicants).
• If you have filed a U.S. tax return in the past (for example, if you had U.S. income or were a U.S. resident at one point), you should enter the address you used on your most recent U.S. tax return.
• The IRS does not require you to have previously filed a U.S. tax return to apply for a PTIN or become an Enrolled Agent.

Section 9: Filing Status and Tax Year of Last U.S. Individual Income Tax Return Filed

Indicate the filing status you used on your last U.S. tax return:

• Single
• Married filing jointly
• Married filing separately
• Head of household
• Qualifying widow(er)

Also, enter the tax year of the last return filed. If your last return was filed more than four years ago, additional instructions may apply (refer to the form's instructions).

Section 10: Federal Tax Compliance

By checking Yes or No, you must indicate whether you are current on all individual and business federal tax obligations.

• If Yes, proceed to the next section.
• If No, explain.

Answer this question to ensure your application is processed.

Section 11: Data Security Responsibilities

Check the box to confirm you know the IRS’s data security requirements for paid tax preparers. This includes having a data security plan to protect taxpayer information.

Section 12: Professional Credentials

Check any professional credentials you hold and provide the jurisdiction and license number:

• Attorney: Enter jurisdiction(s), number(s), and expiration date(s).
• Certified Public Accountant (CPA)
• Enrolled Agent (EA)
• Enrolled Actuary
• Enrolled Retirement Plan Agent (ERPA)
• State-Regulated Tax Return Preparer
• Certifying Acceptance Agent (CAA)

If none of these credentials apply, check None.

Section 13: Fees

The fee for obtaining or renewing a PTIN is $19.75 for 2024. You must include this payment with your application:

• Check or Money Order: Make it payable to IRS Tax Pro PTIN Fee and write the correct calendar year on the payment.
• Online Payment: If you apply online, you can pay the fee using a credit or debit card.

Note: If your payment is returned, your PTIN will be placed in Suspended status, and you will need to make the proper payment to reactivate it.

Signature

At the bottom of the form, sign, and date the application under penalty of perjury. If you are a foreign tax preparer without a Social Security number, be aware that you cannot prepare returns for compensation in the United States.

How to Submit Form W-12

Online Submission

The fastest way to apply is through the IRS PTIN System:

• Go to www.irs.gov/ptin.
• Complete your Form W-12 and submit it online. You will receive your PTIN immediately after submitting the form and paying the fee.

By Mail

If you prefer, you can mail the completed Form W-12 to the IRS:

Conclusion

Completing Form W-12 accurately ensures your PTIN application or renewal is processed efficiently. Whether you’re a US  or non-US citizen, following these steps will help you submit a complete application with all required documents and fees.

For more detailed information on related topics, check out our blogs on PTIN Renewal Deadlines, How Non-US Citizens Can Apply for a PTIN, and How to Avoid Common PTIN Application Mistakes.

PTIN Application for Non-US Citizens

If you’re a non-US citizen applying for a PTIN, there are a few additional steps you need to take:

1. Obtain an ITIN: If you do not have a Social Security Number (SSN), you must apply for an Individual Taxpayer Identification Number (ITIN). For details on obtaining an ITIN, see our guide on how to apply for ITIN.
2. Provide Foreign Identification: Non-US applicants must submit a copy of a government-issued identification document, such as a passport or foreign driver's license.
3. Answer Foreign Compliance Questions: You must indicate whether you have US tax filing requirements or are exempt due to foreign residency.

Non-US citizens can still complete the online process or mail  Form W-12 with supporting documentation.

Common Mistakes to Avoid When Preparing Form W-12

Here are some common errors tax preparers make when applying for or renewing a PTIN using Form W-12:

1. Incorrect or Incomplete Information: Double-check that all personal and business information is accurate and up-to-date.
2. Missing ITIN or SSN: Non-US citizens must provide a valid ITIN if they don’t have a Social Security Number (SSN).
3. Failure to Submit Supporting Documentation: Non-US citizens must include government-issued ID or other required documents. If you’re applying by mail, ensure all documents are included.
4. Not Paying the Fee: Ensure the $19.75 fee is paid during submission.

FAQs on Preparing Form W-12

Do I need to submit Form W-12 every year?

• No, Form W-12 is used for initial PTIN applications and renewals. Once you have a PTIN, you only need to renew it annually. See our guide on How to Renew Your PTIN for more information.

• If you apply online, you will receive your PTIN immediately. For mail-in applications, processing can take 4-6 weeks.

Conclusion

Preparing Form W-12 correctly is crucial for obtaining or renewing your PTIN, whether you’re a US or non-US citizen. By following the step-by-step guide above and ensuring all required information is accurate, you’ll avoid delays and ensure compliance with IRS regulations.

For more details on PTIN-related topics, check out our articles on PTIN Renewal Deadlines and How to Renew Your PTIN .