Getting a PTIN

You need to have your PTIN before you can accept payment from clients to prepare their federal tax returns, claims for refund, and certain other tax forms. Failure to have a current PTIN could result in action from the IRS Office of Professional Responsibility, such as penalties, injunctions, and disciplinary action under Internal Revenue Code section 6695.

Special Circumstances

• If you’re a foreign person who doesn’t have a Social Security Number (SSN), you must complete and submit an additional form as part of the PTIN application process. You must submit Form 8946, PTIN Supplemental Application For Foreign Persons Without a Social Security Number, along with original documents to verify the information on your Form 8946. If you prefer not to send your original documents, you may send certified or notarized copies. There are instructions on how to apply in the IRS Form 8946 instructions.
• If you don’t have an SSN because you’re a U.S. citizen who is a conscientious religious objector, you’ll need to complete and submit Form 8945, PTIN Supplemental Application For U.S. Citizens Without a Social Security Number Due To Conscientious Religious Objection, along with the original documents to verify the information on your Form 8945. If you prefer not to send your original documents, you may send certified or notarized copies. There are instructions on how to apply in the IRS Form 8945 instructions.
• If you’re renewing without an SSN, you don’t need to resubmit Form 8945 or Form 8946. You’re, however, required to enter your date of birth on line 3 of Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal.
• The PTIN application asks if you have had a felony conviction. A past conviction may not necessarily disqualify you from getting a PTIN.
  • You’ll need to provide all the details of your conviction(s) on the application, so the IRS will know all the facts and circumstances.  The IRS will contact you, if it needs additional information.
  • Providing false or misleading information could lead to prosecution and criminal penalties
  • If you’re currently incarcerated for any felony conviction, generally you won’t be permitted to obtain or renew a PTIN.

Browse common tax issues and situations at Get Help.

If your IRS problem is causing you financial hardship, you’ve tried repeatedly and aren’t receiving a response from the IRS, or you feel your taxpayer rights aren’t being respected, consider contacting Taxpayer Advocate Service (TAS).

You may be eligible for representation from an attorney, certified public accountant (CPA), or enrolled agent (EA) associated with a Low Income Taxpayer Clinic (LITC). LITCs also provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language.