IRS Form 8946, officially titled “PTIN Supplemental Application For Foreign Persons Without a Social Security Number,” is a specialized tax form designed exclusively for foreign individuals who want to become paid tax return preparers in the United States but cannot obtain a Social Security Number (SSN). This form serves as a critical bridge for qualified foreign tax professionals who wish to legally prepare tax returns for compensation, as federal law requires all paid tax preparers to have a Preparer Tax Identification Number (PTIN). The form was created to address the unique situation of foreign persons who, due to their immigration status or residency, are ineligible for an SSN but possess the qualifications and desire to provide professional tax preparation services. Foreign tax preparers must use this form to establish their identity and confirm their foreign status with the IRS, providing comprehensive documentation that proves both their professional credentials and their legitimate need for a PTIN without an SSN. The form works in conjunction with Form W-12 (IRS Paid Preparer Tax Identification Number Application and Renewal) and requires substantial supporting documentation, including government-issued identification documents from the applicant’s home country. Successfully completing Form 8946 allows foreign tax professionals to obtain the legally required PTIN, enabling them to prepare tax returns for compensation while maintaining compliance with IRS regulations and avoiding potential penalties for unauthorized tax preparation activities.
Who Must File Form 8946?
You must file Form 8946 if you are a foreign person who:
- Does not have and cannot obtain a U.S. Social Security Number
- Is not a U.S. citizen or resident alien
- Wants to prepare tax returns for compensation
- Has a foreign (non-U.S.) physical address
Important: Do not file this form if you have an SSN, are eligible for an SSN, are a U.S. citizen, or have been admitted for permanent residence or U.S. employment.
How To File Form 8946
Filing Methods
Online Application: Visit www.irs.gov/ptin and complete the online application process. You will be prompted to mail Form 8946 and supporting documents.
Mail Application: Complete both Form W-12 and Form 8946, then mail them with supporting documents and payment to:
IRS Tax Pro PTIN Processing Center
104 Brookeridge Drive #5000
Waterloo, IA 50702
Required Fees
- 2016 calendar year: $50.00
- 2015 and prior years: $64.25 per year
- Make payment to “IRS Tax Pro PTIN Fee”
- Fees are non-refundable
- Allow 4-6 weeks for processing
Line-By-Line Instructions For Form 8946
Header Information
Form Title: “PTIN Supplemental Application For Foreign Persons Without a Social Security Number”
Revision Date: October 2015
OMB Number: 1545-2189
Line 1: Name Section
Field: First name, Middle name, Last name
Instructions: Enter your complete legal name exactly as it appears on your identification documents. This name will be used on tax returns you prepare for compensation. Use your current legal name, not nicknames or abbreviated versions. If you have no middle name, leave that field blank.
Lines 2a-2b: Applicant’s Non-U.S. Physical Address
Line 2a: Street address, apartment number, or rural route number (no P.O. boxes allowed)
Instructions: Enter your complete street address where you physically reside outside the United States. Include apartment numbers, suite numbers, or rural route designations. Post office boxes are not acceptable.
Line 2b: City or town, state or province, country, and ZIP or foreign postal code
Instructions: Provide your complete mailing address including city, state/province, country name, and postal code. This must be a foreign address – if you only have a U.S. address, you cannot file this form.
Line 3: Birth Information Section
Line 3a: Date of birth (mm/dd/yyyy format)
Instructions: Enter your birth date using the month/day/year format exactly as shown on your birth certificate or passport. Use leading zeros for single-digit months and days (example: 03/05/1985).
Line 3b: Country of birth
Instructions: Write the full name of the country where you were born, as it appears on your official documents.
Line 4: Gender selection – Check either “Male” or “Female”
Instructions: Select the appropriate gender marker that corresponds to your identification documents.
Line 3c: Name at birth (if different from line 1)
Instructions: Complete this section only if your name at birth differs from your current legal name entered on line 1. Include first name, middle name, and last name as they appeared on your birth certificate.
Line 5: Foreign Status And Identification Information
Instructions: Check all boxes that correspond to the documents you are submitting with your application. You must check at least one box and submit the actual documents.
Available Options:
- Passport: Check if submitting a valid passport or certified copy
- Foreign Driver’s License: Check if submitting a foreign-issued driver’s license
- National ID Card: Check if submitting a government-issued national identification card
- Foreign Voter’s Registration Card: Check if submitting official voter registration documentation
- U.S. Military ID Card: Check if submitting valid U.S. military identification
- U.S. Visa: Check if submitting a visa issued by the U.S. Department of State
- Civil Birth Certificate: Check if submitting an official birth certificate
- Foreign Military ID Card: Check if submitting foreign military identification
Required Supporting Documents
Document Requirements
Single Document Option: Submit an original valid passport or certified copy – no other documents needed.
Two-Document Option: If not submitting a passport, provide two current government-issued documents that collectively verify your identity and foreign status. At least one document must contain your photograph.
Document Verification
Original Documents: Will be returned to your Form 8946 address within 60 days
Certified Copies: Must include official seal from issuing agency and remain attached
Regular Copies: Will not be returned to you
Signature Section
Requirements:
- Sign and date the form personally
- Include your phone number
- Sign under penalty of perjury
Declaration Statement: “Under penalties of perjury, I declare that I have examined this application, including accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete.”
Important Reminders
Before Filing
- Verify you cannot obtain an SSN
- Confirm you have a foreign address
- Gather required supporting documents
- Calculate correct fee amount
Common Mistakes To Avoid
- Using a U.S. address
- Submitting expired documents
- Failing to include required fees
- Not providing certified copies when submitting copies
- Forgetting to sign and date the form
Contact Information
U.S. Callers: 1-877-613-PTIN (7846)
TTY/TDD: 1-877-613-3686
International: +1 915-342-5655
Hours: Monday-Friday, 8:00 AM – 5:00 PM Central Time