Form W-12 instructions: each line of the PTIN application

What Form W-12 is

Form W-12 is the IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal. The separate instructions (revised October 2026) say: "Use this form to apply for or renew a PTIN." They also say: "Anyone who is a paid tax return preparer must apply for and receive a PTIN. EAs also must obtain a PTIN. The PTIN must be renewed annually." The form has 13 numbered lines, a signature block and a "How To File" box.

The form says: "If you submit your application online, your PTIN generally will be provided to you immediately after you complete the application." This guide follows the paper form.

Lines 1 and 2: who you are and which year

Line 1: Name and PTIN

The instructions say to enter your legal name as it appears on your last filed federal tax return and as it will be entered on returns you are paid to prepare. Check "Initial application" or "Renewal application." If you are renewing, enter your PTIN. The line also asks whether you are a current IRS or TIGTA employee. The form says: "IRS and TIGTA employees are prohibited from preparing or assisting in the preparation of tax returns for compensation."

Line 2: Year of Application/Renewal

If you submit between October 1 and December 31, you say whether the PTIN should be valid for the current calendar year or the next one. The instructions: "If you do not select a calendar year, then your PTIN application will be processed for the current calendar year." PTINs are issued by calendar year, not tax year. The instructions say that if you choose the current calendar year, "your PTIN is valid until December 31 of the current year," and if you choose the next one, "your PTIN will not be valid until January 1 of the next calendar year." For prior years, write each year in YYYY format.

Line 3: SSN, date of birth, ITIN or IRSN

Line 3a

Give your U.S. issued Social Security number and your date of birth in Month/Day/Year format. The form says: "If you have an SSN, you are required to provide it." and "Failure to provide your SSN or check the N/A box will result in your PTIN application being rejected." The instructions add: "Applicants must be at least 18 years of age to apply."

Line 3b and 3c

Say whether you have received an ITIN or an IRSN. If yes, line 3c asks for the number and the name under which it was issued. If you have one, you must enter it.

Lines 4 to 6: addresses, business and email

Line 4: Personal mailing address and phone

The form says to use a P.O. box "only if the post office does not deliver mail to your street address." The instructions say most PTIN correspondence goes to your email address, and any paper PTIN correspondence goes to this address. Do not use a post office box owned by a private firm or company.

Line 5a: Business name, address and phone

The form says: "Everyone must complete 5a, enter the information of the business you work for or the business you own." With more than one location, the instructions say to enter your primary one.

Line 5b: Identification numbers

The line asks: "Are you self-employed or an owner, partner, or officer of a tax return preparation business?" If Yes, complete the line. If No, go to line 6. The form asks for an EFIN, an EIN and a CAF number. Next to the EFIN box the form says: "If you have one you MUST enter it here." It says the same about a business website address. If you have more than one EIN or EFIN, the instructions say to "enter the number that is used most frequently on returns you prepare." See the EFIN guide for what an EFIN is.

Line 6: Email

The form says: "Provide an email address you have access to at ALL times." If your PTIN account is linked to ID.me, email changes go through your ID.me account.

Lines 7 to 10: felony and tax compliance questions

Line 7: Past felony convictions

The question is "Have you been convicted of a felony in the past 10 years?" You must check a box, and the form says: "If this line is left blank, your form will not be processed." If yes, give the conviction date and the type of felony. The instructions say a felony conviction "may not necessarily disqualify you from having a PTIN. However, generally, an individual who is currently incarcerated for any felony conviction will not be permitted to obtain or renew a PTIN."

Line 8: Address of your last federal return

Enter the address from your last U.S. federal tax return. A box covers people who have never filed a U.S. federal tax return or do not have a U.S. federal tax filing requirement. The form says: "If this is an initial application, See line 8 instructions for documents that must be submitted with this form." The instructions say that if you have an SSN, are applying for a PTIN, and have never filed, have not filed in the past 4 years, or have no filing requirement, "you must submit two identity verification documents": a notarized copy of your U.S. issued social security card with a notarized copy of one other government-issued ID that contains a current photo.

Line 9: Filing status and tax year

Check your filing status and give the tax year of that return. The form notes: "If your last return was filed more than 4 years ago, see instructions." The instructions refer you to the line 8 document rules.

Line 10: Federal tax compliance

The question is "Are you current on both your individual and business federal taxes, including any corporate and employment tax obligations?" You must check a box or the form will not be processed. If you answer No, you explain. If you have never filed because you were not required to, the form says to check Yes.

Line 11: data security responsibilities

The exact text on the form is:

"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."

You check Yes or No, and you must check one. The form adds: "See IRS Publication 5708 and 4557 for more information about your responsibilities." The instructions describe the line as a box to "acknowledge awareness" of the requirement. For more on it, read the line 11 guide. If you have no written plan yet, the free WISP generator makes a draft.

Line 12: professional credentials

The form says: "Check all that apply." and "DO NOT check any professional credentials that are currently expired or retired." The choices are Attorney, Certified Public Accountant (CPA), Enrolled Agent (EA), Enrolled Actuary, Enrolled Retirement Plan Agent (ERPA), State Regulated Tax Return Preparer, Certifying Acceptance Agent (CAA) and None. The instructions say to include the licensing number, jurisdiction, and expiration date, and there is no write-in option. The form warns: "If the expiration date is left blank or incomplete, that professional credential will NOT be added when the application is processed."

Line 13 and the signature: fees

The form says: "The fee to obtain or renew a PTIN is $18.75 for 2027. Full payment must be included with your application, or it will be rejected." The fee table on the form:

• 2027 and 2026: $18.75 for each year.
• 2025 to 2021: $19.75 for each year.
• No fee is due for years 2020 or prior.

The fee is "nonrefundable and non-transferable." By mail, include a separate check or money order for each calendar year, payable to "IRS Tax Pro PTIN Fee." The form says: "Do not paper clip, staple, or otherwise attach the payment to Form W-12." The form says: "If your payment(s) is returned your PTIN will be placed in Suspended status."

Sign and date the form. The signature line says: "Please use blue or black ink." You sign under penalties of perjury that you have examined the application and "to the best of my knowledge and belief, it is true, correct, and complete." The form adds that "any false or misleading information may result in criminal penalties and/or the denial or termination of a PTIN."

Where to mail it and how long it takes

The form's "How To File" box gives this address for paper applications:

IRS Tax Professional PTIN Processing Center
PO Box 380638
San Antonio, TX 78268

The form says: "Allow 6 weeks for processing of PTIN applications." If the application is incomplete and you do not supply what the IRS asks for, "the IRS will be unable to process your application." For phone help from the United States, the instructions list 1-877-613-PTIN (7846).

Related: What Form W-12 line 11 asks; What is a WISP?; EFIN requirements.

Sources

• Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal (Rev. October 2026): irs.gov/pub/irs-pdf/fw12.pdf
• Instructions for Form W-12 (Revised October 2026): irs.gov/pub/irs-pdf/iw12.pdf
• IRS PTIN page: irs.gov/ptin

This is general information, not legal advice.