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Introduction

SECTION 5. RELIEF FOR 2011 FILING

Internal Revenue Bulletin 2010-48 · 2026-10-03 edition · updated 2026-10-04 · United States

SEASON

The IRS expects tax return preparers who are foreign persons or U.S. citizens without a social security number due to conscientious religious objection to apply for PTINs as soon as reasonably possible. The IRS recognizes, however, that the two-step application process for these individuals may take substantially more time to complete than the application process available for tax return preparers with social security numbers. In some cases, circumstances outside of the control of the foreign person or U.S. citizen without a social security number due to conscientious religious objection may delay the ability to submit a timely, complete application. For example, it may be difficult for these tax return preparers to obtain the additional documentation required to complete the Forms 8945 or 8946.

Accordingly, for purposes of the 2011 filing season, tax return preparers who are foreign persons or U.S. citizens without a social security number due to conscien

November 29, 2010 782 2010–48 I.R.B.

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▸Contents — Internal Revenue Bulletin 2010-48
Internal Revenue Bulletin 2010-48

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