General Instructions
Section references are to the Internal Revenue Code unless otherwise noted.
Future Developments
For the latest information about developments related to Form 8946 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8946.
What's New
Applicants are required to enter the complete non-U.S. physical address on line 2. The applicant's complete mailing address is no longer required.
Purpose of Form
Form 8946 is used by foreign persons without a social security number that want to prepare tax returns for compensation. Foreign persons who are tax return preparers must obtain a preparer tax identification number (PTIN) to be eligible to prepare tax returns for compensation. Generally, the IRS requires an individual to provide a social security number (SSN) to get a PTIN. Because foreign persons generally cannot get an SSN, they must file Form 8946 to establish their identity and status as a foreign person.
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You must have a PTIN to be eligible to prepare a tax return |
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for compensation. |
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Social Security Numbers. Do not complete Form 8946 if:
•You have an SSN,
•You are eligible to get an SSN,
•You are a U.S. citizen, or
•You have been admitted by the United States for permanent residence or U.S. employment.
To get an SSN, see Form SS-5, Application for a Social Security Card. To get Form SS-5 or to find out if you are eligible to get an SSN, go to www.socialsecurity.gov or contact a Social Security Administration (SSA) office.
If you have an application for an SSN pending, do not file Form 8946. Complete Form 8946 only if the SSA notifies you that an SSN cannot be issued.
If you already have an SSN, enter the SSN when you apply for your PTIN using Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal.
Telephone help. If you have questions about completing this form, the status of your application, or the return of your original documents submitted with this form, you may call the following phone numbers. If calling from the U.S., call 877-613-PTIN (7846). For TTY/TDD assistance, call 877-613-3686. If calling internationally, call
+1 915-342-5655 (not a toll-free number). Telephone help is generally available Monday through Friday from 8:00 am through 5:00 pm Central time.
Who Must Apply
As part of applying for a PTIN, a foreign person must file Form 8946 to establish their identity and status as a foreign person. A foreign person is an individual who does not have and is not eligible to obtain a social security number and is neither a citizen of the United States nor a resident alien of the United States as defined in section 7701(b)(1)(A).
For the purposes of receiving a PTIN, the United States includes any state, territory, or possession of the United States, including a Commonwealth, or the District of Columbia.
▲Only preparers that have a foreign (non-U.S.) address may ! file this form. If you do not have a foreign address, do not
file this form. See How To Apply, later, for more information
CAUTION about submitting documents with this form.
How To Apply
Online. Go to webpage www.irs.gov/ptin for information. During the PTIN application process, you will be prompted to complete and mail Form 8946 and supporting documents to the address noted below.
Applying by mail. Complete both Form W-12 and Form 8946. An application fee of $64.25 is required to be sent with Form W-12. Send both forms, the payment for the application fee, and the supporting documents to the following address:
IRS Tax Pro PTIN Processing Center 104 Brookeridge Drive #5000 Waterloo, IA 50702
Allow 4-6 weeks to receive your PTIN.
Submission of Form 8946. Submit the following.
1.Your completed Form 8946 and
2.The original documents or certified or notarized copies of documents that verify the information provided on Form 8946. If you are sending copies of documents, see Submitting copies of documents along with Form 8946, below. The supporting documentation must be consistent with the information provided on Form 8946. For example, the name must be the same as on Form 8946, line 1 or line 4, and the date of birth must be the same as on Form 8946, line 4.
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To avoid any loss of your documents, it is suggested you do |
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not submit the original documentation. |
You can submit original documents, certified copies, or notarized copies. A certified document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the Agency. All certifications must stay attached to the copies of the documents when they are sent to the IRS.
A notarized document is one that has been notarized by a U.S. notary public or a foreign notary legally authorized within his or her local jurisdiction to certify that each document is a true copy of the original. To do this, the notary must see the valid, unaltered, original documents and verify that the copies conform to the original. Preparers must send the copy that bears the mark (stamp, signature, etc.) of the notary. Photocopies or faxes of notarized documents are not acceptable.
Original documents you submit will be returned to you at TIP the mailing address shown on your Form 8946. You do not
need to provide a return envelope. If your original documents are not returned within 60 days, you can call the
phone numbers provided earlier under Telephone help. Copies of documents will not be returned.
If you submit an original valid passport (or a certified or notarized copy of a valid passport), you do not need to submit any other documents. Otherwise, you must submit two current documents that, when the combined information on the documents is taken into account, verify your identity and your status as a foreign person. At least one document must contain your photograph. The documents must be government issued. Examples of acceptable supporting documents are listed in the following table. If you submit copies of documents that display information on both sides, copies of both the front and back must be attached to the Form 8946. Do not attach expired documents.
