FAQs on SSN Requirements for Obtaining a PTIN

It's important for enrolled tax return agents to possess a valid PTIN renewed for the current year if they want to assist in filling federal tax returns for a fee. Here's a list of the most frequently asked questions by our customers with respect to SSN requirements and obtaining a PTIN, when they outsource financial and accounting services to Outsource2india.

This article lists important questions on PTIN across sub-domains. In case the question you are looking for is not answered below, or not addressed satisfactorily, please feel free to contact us.

1. Does an individual need to have a social security number to get a PTIN?

   To obtain a PTIN, individuals need to share their social security numbers. However, it is important to note that US citizens who have an objection to obtaining a social security number for religious reasons, can obtain a PTIN without doing so. Similarly, foreign individuals who are not eligible for a social security number, and have a permanent non-U.S. address, can obtain a PTIN without providing a social security number.

   Those individuals who have obtained an Individual Taxpayer Identification Number (ITIN), are not eligible to apply for a PTIN, unless they fall in the category of being foreign individuals who have a permanent non-U.S. address.

2. There are U.S. citizens who do not have a social security number due to a conscientious objection for religious reasons. How do they apply and get a PTIN?

   Such individuals must first fill Form W-12, which is an application for obtaining IRS Paid Preparer Tax Identification Number. They must also completely fill Form 8945 PTIN Supplemental Application for U.S. Citizens without a Social Security Number Due to Conscientious Religious Objection.

3. What is the procedure to obtain a PTIN for foreign preparers of tax?

   A foreign preparer who does not have a social security number, nor a resident alien of the U.S. as defined in section 7701(b)(1)(A), should do the following to get a PTIN -

   • Fill Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application
   • Fill Form 8946, PTIN Supplemental Application for Foreign Persons Without a Social Security Number
   • Those individuals who possess an Individual Taxpayer Identification Number (ITIN), are not eligible to obtain a PTIN, unless they are foreign persons with a permanent non-U.S. address.
   • Examples of supporting documents that verify foreign status identity are -
     • Foreign driver's license
     • Foreign Military ID card
     • Civil birth certificate
     • Passport (the only stand-alone document)
     • National ID card
     • Visa Issued by U.S. Department of State
     • Foreign voter's registration card
   • Copies of all the above documents must be notarized by a U.S. notary public or foreign notary who is legally authorized within his or her local jurisdiction to certify that each document is a true copy of the original.

4. An individual with a social security number has not filed income tax return with the IRS. His individual income tax returns have been filed with the Departamento de Hacienda (Puerto Rico). In such a scenario, how does this individual obtain a PTIN?

   A resident of Puerto Rico, who has never filed income tax return in the U.S., can fill the application form online through his PTIN account. He/she should select PTIN Sign-Up from the main menu and follow the instructions to complete the application filing process. Alternatively, one can also fill a physical form W-12, in which the address mentioned on Line 8b has to match the information furnished in the Hacienda tax return papers.

   Once again, the original or a notarized copy of the individual's social security card has to be submitted. Other supporting Government documents that are accepted are -

   • National ID card
   • Military ID Card
   • U.S. State ID Card
   • Driver's License
   • Passport/Passport Card

   Filled Form W-12, along with the supporting documentation should be sent to -

   • IRS Tax Pro PTIN Processing Center,
   • 1605 George Dieter PMB 678,
   • El Paso TX 79936

Outsource Financial Services to Outsource2india

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Read our FAQs on Preparer Tax Identification Number to avail expert help in the field of tax filing and tax preparation and Contact us to benefit from our bespoke financial accounting services.