Form 8946 PTIN Supplemental Application for Foreign Persons Withou

Form

8946

PTIN Supplemental Application For Foreign Persons
Without a Social Security Number

(Rev. September 2012)
Department of the Treasury
Internal Revenue Service

▶ Information

OMB No. 1545-2189

about Form 8946 and its instructions is at www.irs.gov/form8946.

Do not submit this form if you have, or are eligible to get, a U.S. Social Security Number (SSN).

Name

1 First name

Middle name

Last name

(see instructions)

Applicant's
Non-U.S.
Physical
Address

2 Street address, apartment number, or rural route number. Do not use a P.O. box number.

City or town, state or province, and country. Include postal code when appropriate.

(see instructions)

Birth
Information

3 Date of birth (mm/dd/yyyy)

Sign
Here

Male
Female

Name at birth (if different from above)
First name

Foreign Status
and
Identification
Information

4

Country of birth

Middle name

Last name

5 Foreign status and identification document(s) submitted (see instructions)

Passport

Foreign Driver's License

National ID Card

Foreign Voter's
Registration Card

U.S. Military ID Card

U.S. Visa

Civil Birth Certificate

Foreign Military ID Card

Under penalties of perjury, I declare that I have examined this application, including accompanying
documentation and statements, and to the best of my knowledge and belief, it is true, correct, and
complete.
Signature of applicant

Date

Phone number

▲

For IRS Use Only

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 37764H

Form 8946 (Rev. 9-2012)

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Form 8946 (Rev. 9-2012)

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.

TIP

You must have a PTIN to be eligible to prepare a tax return
for compensation.

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.

!
▲
CAUTION

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
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.

TIP

To avoid any loss of your documents, it is suggested you do
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
mailing address shown on your Form 8946. You do not
TIP the
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.

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Form 8946 (Rev. 9-2012)

Can be used to establish:
Supporting Documents

Foreign Person
Status

Identity

Passport (the only stand-alone
document)

X

X

Visa issued by U.S. Department of
State

X

X

U.S. Military ID card

X

Foreign driver's license

X

Foreign Military ID card

X

X

Foreign voter's registration card

X

X

Civil birth certificate

X*

X

National ID card

X

X

* Can only be used to establish foreign person status if it is a foreign
document.
Keep a copy of the application for your records.
You must submit the proper supporting documents with
Form 8946. If you do not provide the proper supporting
documents, your application will not be processed. The
CAUTION
$64.25 application fee is not refundable, and it will not be
returned to you because you failed to submit the proper supporting
documents.

!
▲

Specific Instructions
Line 1. Enter your legal name on line 1 as it appears on your
documents. This entry should reflect your name as you will be entering it
as required on returns you are paid to prepare.
Line 2. Enter your complete Non-U.S. physical mailing address. This
address should be your physical address where you normally reside
outside the U.S. Failure to provide a complete non-U.S. physical
address on line 2 will result in your application being rejected.

!
▲

If the address you want to enter on line 2 is a U.S. address,
you cannot file this form.

CAUTION

Line 3. Enter the information regarding your birth. Complete the section
entitled Name at birth (if different from above) if your name at birth is not
the same as the name you entered on line 1.
Line 5. Check the box indicating the type of document(s) you are
submitting for foreign status and identification. You must submit
documents as explained earlier under How To Apply.

Paperwork Reduction Act Notice. We ask for the information on
this form to carry out the Internal Revenue laws of the United States.
This information will be used to issue a Preparer Tax Identification
Number (PTIN).
You are not required to provide the information requested on a form
that is subject to the Paperwork Reduction Act unless the form displays
a valid OMB control number. Books or records relating to a form or its
instructions must be retained as long as their contents may become
material in the administration of any Internal Revenue law. Generally, the
information you provide on this form is confidential pursuant to the
Privacy Act of 1974 and tax returns and return information are
confidential pursuant to Code section 6103.
The time needed to complete and file this form will vary depending on
individual circumstances. The estimated burden for those who file this
form is shown below.
Recordkeeping . . . . . . . . . . . . 2 hr., 37 min.
Learning about the law or the form . . . . . . . . 34 min.
Preparing and sending the form . . . . . . . 1 hr., 40 min.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would be
happy to hear from you. You can write to the Internal Revenue Service,
Tax Products Coordinating Committee, SE:W:CAR:MP:T:M:S, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send
this form to this address. Instead, see Applying by mail, earlier.