Lines 1 and 2: name, PTIN and year
Name, initial or renewal application with the existing PTIN, the IRS employee question, and the calendar year or prior years the application covers.
W-12
IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal
- Agency
- IRS
- Revision
- Rev. October 2025
- Fillable fields
- 85
- Pages
- 3
- Official source
- IRS form page
- Checked
- October 21, 2026
Form W-12: IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal
Form W-12 is the IRS form used to apply for or renew a paid preparer tax identification number (PTIN). The instructions say anyone who is a paid tax return preparer must apply for and receive a PTIN, that enrolled agents (EAs) also must obtain one, and that the PTIN must be renewed annually. For this purpose, the instructions define a tax return preparer as any individual who is compensated for preparing, or assisting in the preparation of, all or substantially all of a tax return or claim for refund.
The applicant is the individual preparer, not a client. The form goes to the IRS, either online through IRS.gov/PTIN or by mail to the IRS Tax Professional PTIN Processing Center. The form says that when the application is submitted online, the PTIN generally will be provided immediately after the application is completed. A mailed application includes the fee.
This page hosts the October 2025 revision. You can fill it out free in your browser on this page and download the result without an account.
What's on Form W-12
Line 3: SSN, date of birth, ITIN or IRSN
The U.S. issued Social Security number or an N/A box, the date of birth, and any ITIN or IRSN with the name under which it was issued.
Lines 4 to 6: addresses, phone and email
Personal mailing address and phone, the business name, address and phone, business identification numbers (EFIN, EIN, CAF number, website) for owners and the self-employed, and an email address.
Lines 7 to 11: background and compliance
Felony convictions in the past 10 years, the address and filing status on the last U.S. federal tax return, federal tax compliance, and the data security acknowledgment.
Line 12: professional credentials
Attorney, CPA, EA, enrolled actuary, ERPA, state regulated tax return preparer, certifying acceptance agent (CAA) or None, with numbers and expiration dates, plus an EA address change.
Line 13 and signature
The PTIN fee for each calendar year and the applicant's signature and date under penalties of perjury.
How to fill out Form W-12
- 1
Line 1
The instructions say to enter the legal name as it appears on the last filed U.S. federal tax return and as it will be entered on returns the preparer is paid to prepare. A renewal also enters the existing PTIN. Check Yes or No for the IRS employee question.
- 2
Line 2
An initial application sent between October 1 and December 31 picks the current or next calendar year. The instructions say that if no year is selected, the application is processed for the current calendar year. Prior years go in YYYY format, all on one Form W-12.
- 3
Line 3
Enter the U.S. issued SSN, or check N/A if there is none, and the date of birth as MM/DD/YYYY. The instructions say applicants must be at least 18 years of age. Answer line 3b and, if Yes, list the ITIN or IRSN on line 3c.
- 4
Lines 4 to 6
Enter the personal mailing address and phone, then the business on line 5a. Line 5b is for the self-employed and for owners, partners or officers of a tax return preparation business. Give an email address the applicant has access to at all times.
- 5
Lines 7 to 11
Check Yes or No on lines 7 and 10 and explain any Yes on line 7 or No on line 10. The form says the form will not be processed if these lines are left blank. Line 8 lists the address on the last return; line 11 acknowledges the written information security plan.
- 6
Line 12, fee and signature
Check only credentials that are current, with the number, jurisdiction and expiration date, or check None. Include the fee for each year, then sign and date in blue or black ink.
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Where to send it, fees and processing
Where to send
Online through IRS.gov/PTIN, or by mail with payment to IRS Tax Professional PTIN Processing Center, PO Box 380638, San Antonio, TX 78268.
Fee
The form says the fee to obtain or renew a PTIN is $18.75 for 2026, $19.75 for each year from 2021 to 2025, and no fee for 2020 or prior. It calls the fee a nonrefundable application processing fee.
Paying by mail
A separate check or money order for each calendar year, payable to IRS Tax Pro PTIN Fee, not clipped or stapled to the form. The form says a returned payment places the PTIN in Suspended status.
Processing time
The form says to allow 6 weeks for processing of PTIN applications by mail. An online application generally gets the PTIN immediately.
Public information
The instructions say the Freedom of Information Act makes certain information public, including the name, business name, business address, business phone number, business website address and professional credentials.
Telephone help
The instructions list 1-877-613-PTIN (7846), TTY/TDD 1-877-613-3686, and +1 915-342-5655 from outside the U.S. (not toll-free), Monday through Friday from 8:00 a.m. to 5:00 p.m. Central time.
Related forms
8945
PTIN Supplemental Application For U.S. Citizens Without A Social Security Number Due To Conscientious Religious Objection
30 fields, 3 pages
8946
PTIN Supplemental Application For Foreign Persons Without a Social Security Number
37 fields, 3 pages
W-7
Application for IRS Individual Taxpayer Identification Number
69 fields, 1 page
Who needs to fill out Form W-12?
The form is completed by the individual tax return preparer and sent to the IRS. It is not filed for a client.
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Questions about Form W-12
Who needs a PTIN?
The instructions say anyone who is a paid tax return preparer, meaning an individual compensated for preparing all or substantially all of a tax return or claim for refund. EAs also need one.
How much does a PTIN cost?
The form lists $18.75 for 2026 and $19.75 for each year from 2021 to 2025. No fee is due for 2020 or prior years, and the fee is nonrefundable.
Can I apply online instead of mailing Form W-12?
Yes. The form points to IRS.gov/PTIN and says an online applicant generally gets the PTIN immediately after completing the application.
How long does a mailed application take?
The form says to allow 6 weeks for processing of PTIN applications.
What if I do not have a Social Security number?
Check the N/A box on line 3a. The instructions say a U.S. citizen with a conscientious religious objection also completes Form 8945, and a foreign person completes Form 8946 or applies online.
Does a past felony conviction block a PTIN?
The instructions say a felony conviction may not necessarily disqualify an applicant, but generally an individual currently incarcerated for any felony conviction will not be permitted to obtain or renew a PTIN.
Can a PTIN be put on hold?
The instructions say a preparer who does not expect to prepare returns for a full calendar year can inactivate the PTIN in the online PTIN account and reactivate it within 3 years.