8946

PTIN Supplemental Application For Foreign Persons Without a Social Security Number

Agency
IRS
Revision
Rev. October 2025
Fillable fields
37
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 8946 online
Page 1 of form 8946

Form 8946: PTIN Supplemental Application for Foreign Persons Without an SSN

Form 8946, PTIN Supplemental Application For Foreign Persons Without a Social Security Number, is filed by tax return preparers who are foreign persons and do not have a Social Security number (SSN). The IRS About page says foreign persons without an SSN use it to obtain a preparer tax identification number (PTIN). The form says the IRS generally requires an SSN to get a PTIN, and because foreign persons generally cannot get one, Form 8946 establishes their identity and status as a foreign person.

The one-page application asks for the applicant's name, non-U.S. physical address, birth information, country of citizenship and the identification documents being submitted, then a signature. Pages 2 and 3 carry the instructions. The What's New section says country of citizenship is now on line 5 and that every Form 8946 now requires two identity documents.

It goes with a PTIN application, either online at www.irs.gov/ptin or by mail together with Form W-12. You can fill out Form 8946 free in your browser on this page and download it without an account.

What's on Form 8946

Line 1: name

First, middle and last name of the applicant, as it appears on the identification documents.

Lines 2a and 2b: non-U.S. physical address

Street address, then city or town, state or province, country and ZIP or foreign postal code. The form says not to use a P.O. box number.

Lines 3 and 4: birth information

Date of birth, country of birth, name at birth if different from line 1, and the male or female box on line 4.

Line 5: citizenship

Country of citizenship, with a second line for a second country when the applicant has dual citizenship.

Line 6: foreign status and identification

A U.S. visa box with type, number and expiration date, then two identification documents (a and b), each with issuer, number and expiration date.

Sign Here

A declaration under penalties of perjury, followed by the applicant's signature, the date and a phone number.

How to fill out Form 8946

  1. 1

    Line 1

    Enter the legal name as it appears on your documents. The instructions say it should reflect your name as it will be entered on tax returns you are paid to prepare.

  2. 2

    Lines 2a and 2b

    Enter the complete non-U.S. physical address where you normally reside. The instructions say an incomplete address, or a P.O. box, results in the application being rejected.

  3. 3

    Lines 3a to 3c and line 4

    Enter birth information as it corresponds to your identification documents. Complete line 3c only if your name at birth differs from line 1, then check male or female.

  4. 4

    Line 5

    Enter your country of citizenship. The form says to enter both countries if you have dual citizenship.

  5. 5

    Line 6

    Check the box for each document type you submit and enter who issued it, its number and expiration date. For a USCIS document, put the type of document or form number in the Issued by field.

  6. 6

    Sign and date

    The instructions say the completed form is signed and dated by the applicant. Add a phone number and keep a copy of the application for your records.

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How to send it, documents and help

Online

The form points to www.irs.gov/ptin. During the online PTIN application you are prompted to complete and upload acceptable supporting documents.

By mail

Complete both Form W-12 and Form 8946 and send them with the supporting documents to IRS Tax Professional PTIN Processing Center, PO Box 380638, San Antonio, TX 78268. The form says to allow 6 weeks for processing.

Supporting documents

Two current, government-issued documents that together verify identity and foreign status, at least one with a photograph. The form says not to attach expired documents and that without proper documents the application will not be processed.

Originals and copies

Originals or notarized copies are accepted. Originals are returned to the mailing address on Form 8946; if they are not back within 60 days, the form says to call. Copies are not returned.

Telephone help

From the United States, 1-877-613-PTIN (7846); TTY/TDD 1-877-613-3686; internationally, +1 915-342-5655 (not a toll-free number). Generally Monday through Friday, 8:00 a.m. through 5:00 p.m. Central time.

Preparing returns in the U.S.

The form cautions that a foreign preparer residing outside the U.S. who obtains a PTIN without an SSN is not authorized to prepare returns in the U.S. for compensation.

Related forms

Who fills out Form 8946?

  • Foreign preparers without an SSN

    The form says it is used by foreign persons without an SSN who want to prepare tax returns for compensation, to establish their identity and foreign status.

  • Preparers with a foreign address

    The instructions say only preparers who have a foreign (non-U.S.) address may file this form. Without a foreign address, they say not to file it.

  • Not for SSN holders or U.S. residents

    The form says not to complete it if you have an SSN, are eligible to get one, are a U.S. citizen, or were admitted for permanent residence or U.S. employment.

  • Pending SSN applications

    If an SSN application is pending, the form says not to file Form 8946. It is completed only if the Social Security Administration says an SSN cannot be issued.

  • Who receives it

    The IRS. The form is uploaded during the online PTIN application or mailed with Form W-12 to the IRS Tax Professional PTIN Processing Center.

The form is completed and signed by the applicant, a foreign person who wants to prepare tax returns for compensation. It goes to the IRS as part of the PTIN application.

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Questions about Form 8946

Who uses Form 8946?

The form says it is used by foreign persons without a Social Security number who want to prepare tax returns for compensation. It helps them get a preparer tax identification number (PTIN).

Is Form 8946 filed on its own?

No. It supports a PTIN application. Online, the information is given during the application at www.irs.gov/ptin. By mail, the form says to complete both Form W-12 and Form 8946 and send them together.

Can I use Form 8946 if I have an SSN?

No. The form says to enter the SSN when applying for a PTIN with Form W-12 instead. It also says not to file Form 8946 while an SSN application is pending.

Which documents can be sent?

The form's table lists a passport, a U.S. visa, a foreign driver's license, a foreign military ID card, a foreign voter's registration card, a national ID card and USCIS documents such as Form I-766, I-551, I-94 or I-94A.

Will the IRS return my original documents?

The form says originals are returned to the mailing address on Form 8946 and no return envelope is needed. Copies of documents are not returned.

How long does a mailed application take?

The form says to allow 6 weeks for the IRS to process an application sent by mail.

What if I get an SSN later?

The form says to notify the IRS once you actually receive the SSN so it can be added to your PTIN account.