Form W-12: applying for or renewing a PTIN on paper

Form W-12 is the paper application for a Preparer Tax Identification Number (PTIN), the number a paid preparer enters, when applicable, in the paid preparer section of a federal return. The same form renews a PTIN, and every PTIN expires on December 31. The revision in use is Form W-12 (Rev. October 2026), and its line 13 prints the fee to obtain or renew a PTIN for 2027: $18.75. The IRS PTIN system online asks the same questions and generally issues the number as soon as the application and payment are complete; for a paper application the IRS says to allow 6 weeks.

Who needs a PTIN, and who can skip it

The separate Instructions for Form W-12 put it in one sentence: anyone who is a paid tax return preparer must apply for and receive a PTIN, and enrolled agents (EAs) must have one too. A tax return preparer here is any individual compensated for preparing, or assisting in preparing, all or substantially all of a federal tax return or claim for refund. Applicants must be at least 18. A PTIN belongs to one person; an office cannot share one number among its staff.

The IRS FAQ “Do I need a PTIN?” works through real office situations. They split like this:

• Interns who prepare simple returns need their own PTIN even when the preparer reviews and signs every one, and so does anyone a preparation business hires to prepare returns.
• Associates who walk clients through interview software need a case-by-case look: the FAQ says the answer depends on whether they make determinations that affect the tax liability.
• A bookkeeper who organizes receipts, or an assistant doing data entry, does not, as long as the preparer makes the substantive determinations.
• A VITA volunteer preparing returns for no pay does not.
• An employee who prepares only the employer’s own federal returns does not.
• Attorneys and CPAs need one only if they prepare, for compensation, all or substantially all of a return or claim for refund.
• A reporting agent filing Forms 94X with no tax advice to clients does not; one who advises clients, for example on whether workers are employees or contractors, does.
• Someone paid to prepare only Form 2290 does.

Some forms do not count toward the requirement at all. The IRS list includes Form SS-4, the W-2 series, the 1098 and 1099 series, Form W-7, Form 2848, Form 8821 and the Form 5500 series; a person paid to prepare only forms on that list does not need a PTIN. The FAQ adds that preparing returns for pay without a current PTIN can bring section 6695 penalties, an injunction or discipline by the IRS Office of Professional Responsibility.

Applying online or mailing Form W-12

The online application in the IRS PTIN system is the same Form W-12 in electronic form. You create an account, answer the questions, and the system passes you to the IRS partner bank to pay $18.75 by credit, debit or ATM card, or by eCheck. The instructions say a PTIN is generally provided immediately after you complete the application and payment online; the IRS PTIN page estimates about 15 minutes for most first-time applicants. The application checklist lists what to have ready: your Social Security number (SSN), personal and business details, your previous year’s individual return (name, address and filing status, used to authenticate you), and explanations for any felony conviction or tax compliance problem. If you filed your latest return in the past 8 weeks, the checklist says to use the year before.

Paper is the slower route. The form, its instructions and the IRS PTIN page all give 6 weeks for processing. If the paper application is incomplete, the IRS asks for the missing information within a set time and cannot process the form if you do not supply it.

Two groups without an SSN follow extra steps. A U.S. citizen with a conscientious religious objection to having an SSN completes Form W-12, online or on paper, plus a paper Form 8945 with documents proving identity, citizenship and membership of a recognized religious group. A foreign person who is not eligible for an SSN can register online and upload two notarized identity documents through the PTIN account, or file Form 8946; the IRS allows 6 weeks to review those documents. The signature block on the W-12 carries a warning for this group: a foreign preparer living outside the U.S. who gets a PTIN without a U.S. issued SSN is not authorized to prepare federal returns in the U.S. for compensation.

When a PTIN must be renewed

PTINs are issued by calendar year, not tax year. All PTINs expire on December 31, and the IRS FAQ says renewal season opens in mid-October for the following year. On its PTIN page (last reviewed October 29, 2026) the IRS says applications and renewals for 2027 are now being processed and that a valid 2027 PTIN is needed before preparing returns. Online renewal runs from the “Renew my PTIN” tile in your account.

Line 2 of the paper form handles the overlap. A new applicant submitting between October 1 and December 31 checks “Current calendar year” (valid only until December 31) or “Next calendar year” (not valid until January 1). Leave both blank and the IRS processes the application for the current year.

Missed years are renewed on the same form. Check “Renewal application” on line 1 and list each prior year in YYYY format on line 2; one W-12 covers several prior years, with a separate payment for each. You need an active PTIN for every calendar year in which you prepared federal returns for pay. A PTIN that has been inactive or expired for more than 3 consecutive years cannot be renewed: you file a new registration. A preparer taking a full calendar year off can mark the PTIN voluntarily inactive in the online account and reactivate it within 3 years; EAs must keep a current PTIN to keep the EA credential.

How to fill out Form W-12, line by line

The form runs to three pages and 13 numbered lines plus the signature. The table follows the order of the PDF; the image below marks lines 5b to 11 on page 2, where the questions that stop processing sit.

Lines 7 and 10: felony and tax compliance

Both lines carry the same printed warning: if left blank, the form will not be processed. A Yes on line 7 is not an automatic refusal. The instructions say a felony conviction may not necessarily disqualify you and that all facts and circumstances are considered, but that someone currently incarcerated for a felony generally will not be allowed to obtain or renew a PTIN. Give the conviction date and type in the space provided.

For line 10, the IRS FAQ defines compliance in two parts: every individual and business return that is due has been filed (or extended), and every tax due has been paid or covered by an acceptable payment arrangement. Corporate and employment tax obligations are part of the question. If you answer No, describe the problem and the steps you have taken to fix it. Someone who has never filed because they were never required to checks Yes. The FAQ also says a balance due that is in bankruptcy status does not fail the test, provided the IRS debt was included in the bankruptcy filing. False or misleading answers are a criminal offense and a separate ground to deny or terminate the PTIN.

Lines 8 and 9: when identity documents go with the form

An applicant with an SSN who has never filed a federal return, has not filed one in the past 4 years, or has no filing requirement (the instructions mention certain individuals from Puerto Rico) sends two notarized copies with the W-12: the Social Security card and one other current government photo ID, such as a passport, driver’s license, state ID, military ID or national ID. Documents must be unexpired and show your name. A U.S. notary, a JAG officer, the State Department, a U.S. consulate or embassy employee, or a notary authorized in your local jurisdiction can certify the copies. The IRS suggests not sending originals.

Line 12: professional credentials

Seven boxes are offered: attorney, CPA, enrolled agent, enrolled actuary, enrolled retirement plan agent (ERPA), state regulated tax return preparer, and certifying acceptance agent (CAA). State regulated preparers are those current with the Oregon Board of Tax Practitioners, the California Tax Education Council or the Maryland State Board of Individual Tax Preparers; the instructions note the list can change. A credential with a blank or incomplete expiration date is simply not added to your PTIN record. If your credential never expires, the IRS FAQ says to enter December 31 of the year you are applying for, such as 12/31/2027 for a 2027 renewal. A CAA enters an EFIN or the eight-digit office code from the CAA application. An EA can update the address on the EA account in the space under line 12; that address is public under the Freedom of Information Act.

Line 12 is not the only public part of the application. The instructions list name, business name, business address, business phone, business website and credentials as information that may be released to the public.

The PTIN fee and how to pay it on paper

Line 13 and the instructions set the fee by the calendar year the PTIN covers:

The IRS FAQ splits the $18.75 into $10 per application or renewal plus $8.75 for the third-party contractor. The fee is a processing fee, nonrefundable and non-transferable, and EAs, attorneys and CPAs pay it in addition to their own licensing fees.

On paper, each calendar year needs its own check or money order, with the year written on it, payable to “IRS Tax Pro PTIN Fee”. Do not clip or staple the payment to the form. A preparer who was paid for returns in 2024 without a PTIN and now renews for 2024 and 2027 therefore mails one W-12 with two payments: $19.75 marked 2024 and $18.75 marked 2027. The instructions also ask you to sign and date the check and make sure the amount in words matches the figure. If a payment is returned, the PTIN goes into Suspended status until the correct payment arrives.