SECTION 4. GENERAL PTIN

PROCEDURES FOR TAX RETURN PREPARERS WHO ARE FOREIGN PERSONS OR U.S. CITIZENS WITHOUT A SOCIAL SECURITY NUMBER DUE TO CONSCIENTIOUS RELIGIOUS OBJECTION

Tax return preparers who are foreign persons or U.S. citizens without a social

security number due to conscientious religious objection may apply for a PTIN using a two-part process. Both parts of the process must be completed before a PTIN will be issued. To obtain a PTIN, a tax return preparer who is a foreign person or a U.S. citizen without a social security number due to conscientious religious objection first must complete either the online PTIN application or the paper Form W-12. Second, a foreign person must provide a completed Form 8946, PTIN Supplemen- tal Application for Foreign Persons With- out a Social Security Number, which is a paper form. A U.S. citizen without a social security number due to conscientious religious objection must provide a completed Form 8945, PTIN Supplemental Ap- plication for U.S. Citizens Without a So- cial Security Number Due To Conscien- tious Religious Objection, which is a paper form. Additional documentation must be submitted with the Forms 8945 and 8946, as required by the instructions to the forms. Forms W-12, 8945 and 8946 and the accompanying instructions are available on http://www.IRS.gov.