1025 Form W-12 (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/fw12.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

W-12 Form (Rev. October 2025) Department of the Treasury Internal Revenue Service	IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal Go to www.irs.gov/FormW12 for instructions and the latest information.				OMB No. 1545-2190
1 Name and PTIN (Print in ink or Type) Current IRS employee	First name Middle name Last name	First name Middle name Last name	First name Middle name Last name	First name Middle name Last name	First name Middle name Last name
1 Name and PTIN (Print in ink or Type) Current IRS employee	Initial application Renewal application (Enter PTIN: P )	Initial application Renewal application (Enter PTIN: P )	Initial application Renewal application (Enter PTIN: P )	Initial application Renewal application (Enter PTIN: P )	Initial application Renewal application (Enter PTIN: P )
1 Name and PTIN (Print in ink or Type) Current IRS employee	Are you a current IRS employee? Yes No IRS employees are prohibited from preparing or assisting in the preparation of tax returns for compensation.	Are you a current IRS employee? Yes No IRS employees are prohibited from preparing or assisting in the preparation of tax returns for compensation.	Are you a current IRS employee? Yes No IRS employees are prohibited from preparing or assisting in the preparation of tax returns for compensation.	Are you a current IRS employee? Yes No IRS employees are prohibited from preparing or assisting in the preparation of tax returns for compensation.	Are you a current IRS employee? Yes No IRS employees are prohibited from preparing or assisting in the preparation of tax returns for compensation.
2 Year of Application/ Renewal	If you checked the “Initial application” box and are submitting this form between October 1 and December 31, indicate below whether you want your PTIN to be valid for the remainder of this calendar year or for the next calendar year. Current calendar year Next calendar year Prior year(s) (YYYY): If you are applying for a prior year(s), writeeach year(s) below. Use the following format. (YYYY) See line 2 instructions for additional guidance.	If you checked the “Initial application” box and are submitting this form between October 1 and December 31, indicate below whether you want your PTIN to be valid for the remainder of this calendar year or for the next calendar year. Current calendar year Next calendar year Prior year(s) (YYYY): If you are applying for a prior year(s), writeeach year(s) below. Use the following format. (YYYY) See line 2 instructions for additional guidance.	If you checked the “Initial application” box and are submitting this form between October 1 and December 31, indicate below whether you want your PTIN to be valid for the remainder of this calendar year or for the next calendar year. Current calendar year Next calendar year Prior year(s) (YYYY): If you are applying for a prior year(s), writeeach year(s) below. Use the following format. (YYYY) See line 2 instructions for additional guidance.	If you checked the “Initial application” box and are submitting this form between October 1 and December 31, indicate below whether you want your PTIN to be valid for the remainder of this calendar year or for the next calendar year. Current calendar year Next calendar year Prior year(s) (YYYY): If you are applying for a prior year(s), writeeach year(s) below. Use the following format. (YYYY) See line 2 instructions for additional guidance.	If you checked the “Initial application” box and are submitting this form between October 1 and December 31, indicate below whether you want your PTIN to be valid for the remainder of this calendar year or for the next calendar year. Current calendar year Next calendar year Prior year(s) (YYYY): If you are applying for a prior year(s), writeeach year(s) below. Use the following format. (YYYY) See line 2 instructions for additional guidance.
3a SSN and Date of Birth You must provide your SSN or check the N/A box	Provide your U.S. issuedSocial Security Number (SSN). If you have an SSN, you are required to provide it. Failure to provide your SSN or check the N/A box will result in your PTIN application being rejected.	SSN If you do not have an SSN, then check the N/A box. N/A	SSN If you do not have an SSN, then check the N/A box. N/A	Provide yourDate of Birth. Make sure to use the standard U.S. format (Month/Day/Year) (Example: “April 01, 1956" = 04/01/1956)	Provide yourDate of Birth. Make sure to use the standard U.S. format (Month/Day/Year) (Example: “April 01, 1956" = 04/01/1956)
b ITIN/IRSN	Have you received an Individual Taxpayer Identification Number (ITIN) or an Internal Revenue Service Number (IRSN)? Yes No No/Don't know. Skip line 3c. Yes. Complete line 3c. If more than one, list on a sheet and attach to this form (see instructions).	Have you received an Individual Taxpayer Identification Number (ITIN) or an Internal Revenue Service Number (IRSN)? Yes No No/Don't know. Skip line 3c. Yes. Complete line 3c. If more than one, list on a sheet and attach to this form (see instructions).	Have you received an Individual Taxpayer Identification Number (ITIN) or an Internal Revenue Service Number (IRSN)? Yes No No/Don't know. Skip line 3c. Yes. Complete line 3c. If more than one, list on a sheet and attach to this form (see instructions).	Have you received an Individual Taxpayer Identification Number (ITIN) or an Internal Revenue Service Number (IRSN)? Yes No No/Don't know. Skip line 3c. Yes. Complete line 3c. If more than one, list on a sheet and attach to this form (see instructions).	Have you received an Individual Taxpayer Identification Number (ITIN) or an Internal Revenue Service Number (IRSN)? Yes No No/Don't know. Skip line 3c. Yes. Complete line 3c. If more than one, list on a sheet and attach to this form (see instructions).
c ITIN and/or IRSN and name under which it was issued	ITIN	IRSN	IRSN	IRSN	IRSN
c ITIN and/or IRSN and name under which it was issued	First name Middle name Last name	First name Middle name Last name	First name Middle name Last name	First name Middle name Last name	First name Middle name Last name
4 Personal Mailing Address and Phone Number	Street address. Use a P.O. box number only if the post office does not deliver mail to your street address.	Street address. Use a P.O. box number only if the post office does not deliver mail to your street address.	Street address. Use a P.O. box number only if the post office does not deliver mail to your street address.	Street address. Use a P.O. box number only if the post office does not deliver mail to your street address.	Street address. Use a P.O. box number only if the post office does not deliver mail to your street address.
4 Personal Mailing Address and Phone Number	City or town, state or province, country, and ZIP or foreign postal code. Do not abbreviate name of country.	City or town, state or province, country, and ZIP or foreign postal code. Do not abbreviate name of country.	City or town, state or province, country, and ZIP or foreign postal code. Do not abbreviate name of country.	City or town, state or province, country, and ZIP or foreign postal code. Do not abbreviate name of country.	City or town, state or province, country, and ZIP or foreign postal code. Do not abbreviate name of country.
4 Personal Mailing Address and Phone Number			Phone Number	Phone Number	Phone Number
5a Business Mailing Address and Phone Number Everyone must complete 5a, enter the information of the business you work for or the business you own.	Business address Check here if your business address is the same as your personal mailing address. If different, enter it below. Enter the business name	Business address Check here if your business address is the same as your personal mailing address. If different, enter it below. Enter the business name	Business address Check here if your business address is the same as your personal mailing address. If different, enter it below. Enter the business name	Business address Check here if your business address is the same as your personal mailing address. If different, enter it below. Enter the business name	Business address Check here if your business address is the same as your personal mailing address. If different, enter it below. Enter the business name
5a Business Mailing Address and Phone Number Everyone must complete 5a, enter the information of the business you work for or the business you own.	Street address. Use a P.O. box number only if the post office does not deliver mail to your street address.	Street address. Use a P.O. box number only if the post office does not deliver mail to your street address.	Street address. Use a P.O. box number only if the post office does not deliver mail to your street address.	Street address. Use a P.O. box number only if the post office does not deliver mail to your street address.	Street address. Use a P.O. box number only if the post office does not deliver mail to your street address.
5a Business Mailing Address and Phone Number Everyone must complete 5a, enter the information of the business you work for or the business you own.	City or town, state or province, country, and ZIP or foreign postal code. Do not abbreviate name of country.	City or town, state or province, country, and ZIP or foreign postal code. Do not abbreviate name of country.	City or town, state or province, country, and ZIP or foreign postal code. Do not abbreviate name of country.	City or town, state or province, country, and ZIP or foreign postal code. Do not abbreviate name of country.	City or town, state or province, country, and ZIP or foreign postal code. Do not abbreviate name of country.
5a Business Mailing Address and Phone Number Everyone must complete 5a, enter the information of the business you work for or the business you own.	Domestic business phone number EXT.	International business phone number +	International business phone number +	International business phone number +	International business phone number +

69F Form W-12 (Rev. 10-2025)
For Internal Use Only	For Internal Use Only
PID:
CS:
Date & Int:
LTR:

Form W-12 (Rev. 10-2025)	Page 2
b Business Identification EFIN If you have one youMUST enter it here.	Are you self-employed or an owner, partner, or officer of a tax return preparation business? Yes No If “Yes,” then complete this line. If “No,” go to line 6.	Are you self-employed or an owner, partner, or officer of a tax return preparation business? Yes No If “Yes,” then complete this line. If “No,” go to line 6.	Are you self-employed or an owner, partner, or officer of a tax return preparation business? Yes No If “Yes,” then complete this line. If “No,” go to line 6.
b Business Identification EFIN If you have one youMUST enter it here.	EFIN	EIN	Your CAF Number
b Business Identification EFIN If you have one youMUST enter it here.	Website address. If you have one youMUST enter it here.	Website address. If you have one youMUST enter it here.	Website address. If you have one youMUST enter it here.
6 Email Address	Enter the email address that should be used to contact you. Provide an email address you have access to at ALL times.	Enter the email address that should be used to contact you. Provide an email address you have access to at ALL times.	Enter the email address that should be used to contact you. Provide an email address you have access to at ALL times.
7 Past Felony Convictions If “Yes,” you must provide an explanation. If this line is left blank, your form will not be processed	Have you been convicted of a felony in the past 10 years? You must check a box Yes No	Have you been convicted of a felony in the past 10 years? You must check a box Yes No	Have you been convicted of a felony in the past 10 years? You must check a box Yes No
7 Past Felony Convictions If “Yes,” you must provide an explanation. If this line is left blank, your form will not be processed	If “Yes,” list the date and the type of felony conviction(s).	If “Yes,” list the date and the type of felony conviction(s).	If “Yes,” list the date and the type of felony conviction(s).
8 Address of Your Last U.S. Federal Tax Return Filed	Enter the address used on your lastU.S. federal tax return you filed.	Enter the address used on your lastU.S. federal tax return you filed.	Enter the address used on your lastU.S. federal tax return you filed.
8 Address of Your Last U.S. Federal Tax Return Filed	Check here if you havenever filed a U.S. federal tax return or do not have a U.S. federal tax filing requirement. If this is an initial application, See line 8 instructions for documents that must be submitted with this form.	Check here if you havenever filed a U.S. federal tax return or do not have a U.S. federal tax filing requirement. If this is an initial application, See line 8 instructions for documents that must be submitted with this form.	Check here if you havenever filed a U.S. federal tax return or do not have a U.S. federal tax filing requirement. If this is an initial application, See line 8 instructions for documents that must be submitted with this form.
9 Filing Status and Tax Year on Last U.S. Federal Tax Return Filed	Single Married filing jointly Married filing separately Head of Household Qualifying widow(er) with dependent child Tax Year (YYYY) Note:If your last return was filed more than 4 years ago, see instructions.	Single Married filing jointly Married filing separately Head of Household Qualifying widow(er) with dependent child Tax Year (YYYY) Note:If your last return was filed more than 4 years ago, see instructions.	Single Married filing jointly Married filing separately Head of Household Qualifying widow(er) with dependent child Tax Year (YYYY) Note:If your last return was filed more than 4 years ago, see instructions.
10 Federal Tax Compliance If this line is left blank, your form will not be processed	Are you current on both your individual and business federal taxes, including any corporate and employment tax obligations?Note:If you have never filed a U.S. federal tax return because you are not required to do so, check the “Yes” box. You must check a box Yes No	Are you current on both your individual and business federal taxes, including any corporate and employment tax obligations?Note:If you have never filed a U.S. federal tax return because you are not required to do so, check the “Yes” box. You must check a box Yes No	Are you current on both your individual and business federal taxes, including any corporate and employment tax obligations?Note:If you have never filed a U.S. federal tax return because you are not required to do so, check the “Yes” box. You must check a box Yes No
10 Federal Tax Compliance If this line is left blank, your form will not be processed	If “No,” provide an explanation.	If “No,” provide an explanation.	If “No,” provide an explanation.
11 Data Security Responsibilities	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. See IRS Publication 5708 and 4557 for more information about your responsibilities. No Yes You must check a box	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. See IRS Publication 5708 and 4557 for more information about your responsibilities. No Yes You must check a box	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. See IRS Publication 5708 and 4557 for more information about your responsibilities. No Yes You must check a box

Form W-12 (Rev. 10-2025)

Form W-12 (Rev. 10-2025) Page 3

12 Professional Credentials Note: Your EA address is publicly available on the IRS website in accordance with the Freedom of Information Act. If you are an Enrolled Agent (EA) and would like the address in your EA account to be updated enter it here.		Check all that apply. Note: DO NOT check any professional credentials that are currently expired or retired. Enter state abbreviation and appropriate number(s). If the expiration date is left blank or incomplete, that professional credential will NOT be added when the application is processed. Attorney—Licensed in which jurisdiction(s): Number(s): Expiration Date(s): Certified Public Accountant (CPA)— Licensed in which jurisdiction(s): Number(s): Expiration Date(s): Enrolled Agent (EA) Number(s): Expiration Date(s): Enrolled Actuary Number(s): Expiration Date(s): Enrolled Retirement Plan Agent (ERPA) Number(s): Expiration Date(s): State Regulated Tax Return Preparer —Licensed in which jurisdiction(s): Number(s): Expiration Date(s): Certifying Acceptance Agent (CAA) Number: None
12 Professional Credentials Note: Your EA address is publicly available on the IRS website in accordance with the Freedom of Information Act. If you are an Enrolled Agent (EA) and would like the address in your EA account to be updated enter it here.	12 Professional Credentials Note: Your EA address is publicly available on the IRS website in accordance with the Freedom of Information Act. If you are an Enrolled Agent (EA) and would like the address in your EA account to be updated enter it here.	EA address change here Street address. Use a P.O. box number only if the post office does not deliver mail to your street address.
12 Professional Credentials Note: Your EA address is publicly available on the IRS website in accordance with the Freedom of Information Act. If you are an Enrolled Agent (EA) and would like the address in your EA account to be updated enter it here.	12 Professional Credentials Note: Your EA address is publicly available on the IRS website in accordance with the Freedom of Information Act. If you are an Enrolled Agent (EA) and would like the address in your EA account to be updated enter it here.	City or town, state or province, country, and ZIP or foreign postal code. Do not abbreviate name of country.
13 Fees The fee is an application processing fee and is nonrefundable.	13 Fees The fee is an application processing fee and is nonrefundable.	The fee to obtain or renew a PTIN is $18.75 for 2026. Full payment must be included with your application, or it will be rejected. You must include a separate check or money order for EACH calendar year.Indicate the calendar year you intend the payment for on each check or money order. If your payment(s) is returned your PTIN will be placed in Suspended status. You are responsible for submitting the proper payment(s) to ensure your PTIN remains valid. Make your check or money order payable toIRS Tax Pro PTIN Fee. Do not paper clip, staple, or otherwise attach the payment to Form W-12. See the PTIN fee information below. 2026 – PTIN fee: $18.75 2025 - 2021 PTIN fee: $19.75 for each year. No fee is due for years 2020 or prior.
Sign Here	Under penalties of perjury, I declare that I have examined this application and to the best of my knowledge and belief, it is true, correct, and complete. I understand any false or misleading information may result in criminal penalties and/or the denial or termination of a PTIN.	Under penalties of perjury, I declare that I have examined this application and to the best of my knowledge and belief, it is true, correct, and complete. I understand any false or misleading information may result in criminal penalties and/or the denial or termination of a PTIN.
Sign Here	*CAUTION: If you're a foreign preparer that resides outside of the U.S. and you obtain a PTIN without a U. S.* *issued (SSN), you are not authorized to prepare federal tax returns in the U.S. for compensation.*	*CAUTION: If you're a foreign preparer that resides outside of the U.S. and you obtain a PTIN without a U. S.* *issued (SSN), you are not authorized to prepare federal tax returns in the U.S. for compensation.*
Sign Here	Your signature (Please use blue or black ink) Date (MM/DD/YYYY) / /	Your signature (Please use blue or black ink) Date (MM/DD/YYYY) / /

How To File

Online. Go to the webpage www.irs.gov/ptin for information. Follow the instructions to submit Form W-12. If you submit your application online, your PTIN generally will be provided to you immediately after you complete the application.

By mail. Complete Form W-12. Send the form to:

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

Note: Allow 6 weeks for processing of PTIN applications. For additional information, refer to the separate Instructions for Form W-12. If your application is incomplete and you do not supply the required information upon request, the IRS will be unable to process your application.

For Internal Use Only Form W-12 (Rev. 10-2025)