Form W-12 at a glance
What it is: Form W-12 is the IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal.
Who signs: Sign Here: Your signature (Please use blue or black ink) and Date (MM/DD/YYYY).
A filled-in Form W-12 example: a tax preparer renews a PTIN
How to fill out Form W-12, box by box
Name and PTIN
Print in ink or Type your First name, Middle name and Last name.
Check Initial application or Renewal application (Enter PTIN: P).
Current IRS employee
Are you a current IRS employee? Check Yes or No. IRS employees are prohibited from preparing or assisting in the preparation of tax returns for compensation.
Year of Application/ Renewal
Year of Application/ Renewal: If you checked the “Initial application” box and are submitting this form between October 1 and December 31, indicate whether you want your PTIN to be valid for the remainder of this calendar year or for the next calendar year: Current calendar year or Next calendar year.
If you are applying for a prior year(s), write each year(s) in the format (YYYY). See line 2 instructions for additional guidance.
SSN and Date of Birth
Provide your U.S. issued Social Security Number (SSN). If you have an SSN, you are required to provide it. If you do not have an SSN, then check the N/A box. Provide your Date of Birth. Make sure to use the standard U.S. format (Month/Day/Year) (Example: “April 01, 1956" = 04/01/1956)
Failure to provide your SSN or check the N/A box will result in your PTIN application being rejected.
CAUTION: If you're a foreign preparer that resides outside of the U.S. and you obtain a PTIN without a U.S. issued (SSN), you are not authorized to prepare federal tax returns in the U.S. for compensation.
ITIN/IRSN
Have you received an Individual Taxpayer Identification Number (ITIN) or an Internal Revenue Service Number (IRSN)? No/Don't know. Skip line 3c. Yes. Complete line 3c. If more than one, list on a sheet and attach to this form (see instructions).
Enter the ITIN and/or IRSN and name under which it was issued, First name, Middle name, Last name.
Personal Mailing Address and Phone Number
Enter your Street address. Use a P.O. box number only if the post office does not deliver mail to your street address. Enter the City or town, state or province, country, and ZIP or foreign postal code. Do not abbreviate name of country. Enter your Phone Number.
Business Mailing Address and Phone Number
Everyone must complete 5a, enter the information of the business you work for or the business you own.
Business address: Check here if your business address is the same as your personal mailing address. If different, enter the business address. Enter the business name.
Enter the Domestic business phone number and EXT., or the International business phone number.
More rules for Form W-12
Business Identification: Are you self-employed or an owner, partner, or officer of a tax return preparation business? Check Yes or No. If “Yes,” then complete this line. If “No,” go to line 6.
On this line, enter your EFIN, EIN and Your CAF Number. EFIN: If you have one you MUST enter it here.
Website address. If you have one you MUST enter it here.
Under 6 Email Address, enter the email address that should be used to contact you. Provide an email address you have access to at ALL times.
Have you been convicted of a felony in the past 10 years? You must check a box Yes or No. If this line is left blank, your form will not be processed.
Under 7 Past Felony Convictions, if “Yes,” you must provide an explanation. If “Yes,” list the date and the type of felony conviction(s).
Enter the address used on your last U.S. federal tax return you filed. Check here if you have never filed a U.S. federal tax return or do not have a U.S. federal tax filing requirement.
If this is an initial application, See line 8 instructions for documents that must be submitted with this form.
Check the Filing Status on your last U.S. federal tax return filed: Single, Head of Household, Married filing jointly, Qualifying widow(er) with dependent child or Married filing separately, and enter the Tax Year (YYYY). Note: If your last return was filed more than 4 years ago, see instructions.
Are you current on both your individual and business federal taxes, including any corporate and employment tax obligations? Check Yes or No. If this line is left blank, your form will not be processed.
If “No,” provide an explanation. Note: If you have never filed a U.S. federal tax return because you are not required to do so, check the “Yes” box.
I am aware that paid tax return preparers are required by law to create and maintain a written information security plan that provides data and system security protections for all taxpayer information. Check Yes or No. See IRS Publication 5708 and 4557 for more information about your responsibilities.
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, Certified Public Accountant (CPA) and State Regulated Tax Return Preparer: Licensed in which jurisdiction(s), Number(s), Expiration Date(s). Enrolled Agent (EA), Enrolled Actuary and Enrolled Retirement Plan Agent (ERPA): Number(s), Expiration Date(s). Certifying Acceptance Agent (CAA): Number. Or check None.
If you are an Enrolled Agent (EA) and would like the address in your EA account to be updated enter it here. Note: Your EA address is publicly available on the IRS website in accordance with the Freedom of Information Act.
2026 - PTIN fee: $18.75 2025 - 2021 PTIN fee: $19.75 for each year (checked November 8, 2026). No fee is due for years 2020 or prior.
If your payment(s) is returned your PTIN will be placed in Suspended status. You are responsible for submitting the proper payment(s) to ensure your PTIN remains valid.
If your situation is different
You submit online
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.
Your application is incomplete
If your application is incomplete and you do not supply the required information upon request, the IRS will be unable to process your application.
Before you go
Full payment must be included with your application, or it will be rejected. You must include 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. Make your check or money order payable to IRS Tax Pro PTIN Fee. Do not paper clip, staple, or otherwise attach the payment to Form W-12.
Common questions about Form W-12
Who signs it?
Sign Here: Your signature (Please use blue or black ink) and Date (MM/DD/YYYY).
Where do I file it?
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.
Are there fees?
Under 13 Fees, the fee to obtain or renew a PTIN is $18.75 for 2026 (checked November 8, 2026). The fee is an application processing fee and is nonrefundable.
Is there a penalty?
I understand any false or misleading information may result in criminal penalties and/or the denial or termination of a PTIN.
What am I certifying when I sign?
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.
Sources
[1] Form W-12 (Rev. October 2025), IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal, Department of the Treasury, Internal Revenue Service (the Official source link on this page).
