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How to get an IRS PTIN without a Social Security Number

2026-11-03 · 4 minute read · By Binod Raj Singh, CPA

Foreign preparers use Form W-12 with Form 8946 and send original or notarized identity documents. The fee is $18.75.

You need a Preparer Tax Identification Number (PTIN) before you can register for the EA exam. The online system normally asks for an SSN, so foreign persons without one use an extra form.

1. Complete Form W-12This is the PTIN application. Mark that you do not have an SSN.
2. Complete Form 8946The PTIN Supplemental Application for Foreign Persons Without a Social Security Number. It records your foreign status and identity documents, such as your passport. It is for applicants with a non-US address.
3. Add your documentsSend originals or notarized copies. A notarized copy must be certified as a true copy by a notary authorized in your country, or by a US consulate or embassy employee, who has seen the original.
4. Pay and submitThe PTIN fee is $18.75. You can apply online and upload documents if asked, or mail the forms. The IRS says to allow 6 weeks for a paper application.

Common mistakes

• Using Form W-7 instead. W-7 is for an ITIN, a taxpayer number, not a PTIN.
• Sending ordinary photocopies. Copies must be notarized, or send the originals.
• Forgetting renewal. A PTIN is renewed every year; applications and renewals for 2027 are already being processed.

Note the warning printed on Form 8946: a foreign preparer living outside the US who obtains a PTIN without an SSN is not authorized to prepare returns in the US for compensation.

Sources. IRS: PTIN requirements for tax return preparers · IRS: Form 8946, PTIN supplemental application for foreign persons without an SSN (Rev. 10-2025)