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Form 8946: PTIN Supplemental Application For Foreign Persons Without a Social Security Number
IRS Form 8946 is PTIN Supplemental Application For Foreign Persons Without a Social Security Number, used by foreign persons to establish identity when they lack an SSN. This form requires the applicant's non-U.S. physical address.
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IRS Form 8946 - PTIN Supplemental Application For Foreign Persons Without a Social Security Number
IRS Form 8946 is PTIN Supplemental Application For Foreign Persons Without a Social Security Number, used by foreign persons to establish identity when they lack an SSN. This form requires the applicant's non-U.S. physical address.
Risk Radar
Scan points- 1Do not use a P.O. box address; this will cause your Form 8946 application to be rejected and returned.
- 2Filing without providing proper supporting documents results in application rejection.
- 3Entering a P.O. box address on lines 2a–b will cause the application to be rejected.
- 4Failure to provide a complete non-U.S. physical address (lines 2a–b) leads to rejection.
- 5Completing Form 8946 when you are eligible to get an SSN means the form is unnecessary.
Plain English
This form allows foreigners who do not have a U.S. Social Security Number (SSN) to prove their identity to the IRS so they can prepare tax returns for compensation. By filing Form 8946, these individuals establish themselves as foreign persons without an SSN, which is generally required to obtain a Preparer Tax Identification Number (PTIN).
Submission Date
- Filing date: 2025-10-14 22:12:07
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a foreign person without a Social Security Number (SSN) wants to prepare tax returns for compensation.
- Do not use Form 8946 if you have an SSN, are eligible to get an SSN, are a U.S. citizen, or have been admitted by the United States for permanent residence or U.S. employment.
- Check Form W-12 instead when applying for a PTIN using Form 8946.
Form selector
Use this form or another form?
You are a foreign preparer residing outside the U.S. and need to obtain a PTIN without an SSN
This confirms you are authorized to prepare returns in the U.S. for compensation
✓ Check required supporting documents.
You have an application for an SSN pending, but the SSA has not yet notified you that an SSN cannot be issued
Complete this form only after receiving notification from SSA that an SSN cannot be issued
✓ Verify SSA notification status.
You are applying for a PTIN using Form W-12 and need to provide supporting documentation for your foreign person status without an SSN
Form 8946 is the supplemental application needed alongside Form W-12
✓ Ensure both forms are completed.
Deadline or filing window
The source does not specify a filing deadline, but it notes that the time needed varies based on individual circumstances. The estimated burden for preparing and sending the form is 1 hour and 40 minutes. No extension period is mentioned in the official source excerpts provided.
Checklist
What you need before filling it out
Foreign Person Status
Passport (X X), Visa issued by U.S. Department of State (X X), Foreign driver’s license (X), Foreign Military ID card (X X), Foreign voter’s registration card (X X), USCIS document (I-766, I-551, I-94 or I-94A) (X X), National ID card (X X) · Page 3
Applicant's Non-U.S. Physical Address
Complete street address, apartment number, or rural route number (no P.O. box) · Line 2a on Page 1
Name
Legal name as it appears on documents · Line 1 on Page 1
Citizenship/Immigration Docs
Type of document or form number must be entered in the 'Issued by' field · Lines b & USCIS section on Page 1
Processing Time
Allow 6 weeks for IRS processing · Page 2 (Applying by mail)
Before you submit
- 1Verify that you have not been admitted to the U.S. for permanent residence or employment if you are filing Form 8946.
- 2Confirm your name on Line 1 matches the legal name exactly as it appears on supporting documents.
- 3Ensure the date of birth listed on Form 8946 matches the date on your supporting documentation (TIP).
- 4Check that your address provided in Lines 2a–b is a physical, non-P.O. box address.
- 5Verify you have submitted original documents or notarized copies of documents to verify the information.
- 6Confirm all submitted supporting documents are consistent with the information on Form 8946.
- 7Ensure the applicant has signed and dated Page 1 before mailing.
How to file this form
- 1Complete Line 1 by entering your legal name as it appears on your documents.
- 2Enter your complete non-U.S. physical address in Lines 2a–b on Page 1.
- 3Fill out the documentation section (Page 1) listing the type, 'Issued by' field, number, and expiration date of your supporting documents.
- 4Sign and date Form 8946 on Page 1 under penalties of perjury.
- 5Gather original or notarized copies of all required supporting documents (e.g., Passport, Visa).
- 6Mail both the completed Form 8946 and the supporting documents to the IRS Tax Professional PTIN Processing Center at PO Box 380638, San Antonio, TX 78268.
- 7Keep a copy of the entire application package for your records.
Known limitations
- 1The form should not be submitted if the applicant has an SSN.
- 2The form should not be submitted if the applicant is eligible to get an SSN.
- 3The form should not be submitted if the applicant is a U.S. citizen.
- 4The form should not be submitted if the applicant has been admitted by the United States for permanent residence or U.S. employment.
- 5If an application for an SSN is pending, Form 8946 should not be filed until the SSA notifies the individual that an SSN cannot be issued.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 8946 is Revision October 2025 (Rev. 10-2025). The source directs users to www.irs.gov/Form8946 for the latest information regarding developments related to this form.
What changed or needs a fresh check
- Edition date — confirm the revision date reads October 2025.
- Fee — Not stated in the official source.
- Mailing address — confirm the IRS Tax Professional PTIN Processing Center PO Box 380638, San Antonio, TX 78268.
- Signature — ensure the applicant signs on Page 1 under penalties of perjury.
- Supporting documents — verify you have submitted proper documentation to establish Foreign Person Status.
Quick Facts
Downloads
After you file
- 1Keep a copy of the application for records.
- 2Original documents submitted with Form 8946 will be returned to the applicant at the mailing address provided on Form 8946.
- 3The time needed to complete and file the form varies, with an estimated burden of 2 hours, 37 minutes for recordkeeping.
- 4If comments regarding accuracy or simplicity are provided, they can be sent to the IRS via www.irs.gov/formcomments.
Sources
- SRCInstructions p.1 — Form 8946 is used by foreign persons without an SSN who want to prepare tax returns for compensation.
- SRCInstructions p.1 — Line 2a requires the applicant's non-U.S. physical address, and a P.O. box number cannot be used.
- SRCInstructions p.2 — Form 8946 is used by foreign persons without an SSN who want to prepare tax returns for compensation.
- SRCInstructions p.2 — The form should not be completed if the applicant has an SSN, is eligible to get one, is a U.S. citizen, or has been admitted for permanent residence or U.S. employment.
- SRCInstructions p.2 — If an application for an SSN is pending, Form 8946 should not be filed until the SSA notifies you that an SSN cannot be issued.
- SRCInstructions p.3 — Supporting documents can establish Foreign Person Status and Identity (e.g., Passport, Visa, National ID card).
- SRCInstructions p.3 — The estimated burden for recordkeeping is 2 hours, 37 minutes.
Common confusion points
What address should I use on lines 2a–b?
The physical address must be where you normally reside outside of the United States.
Do I need a return envelope when mailing Form 8946?
How do I know if my name needs to be different on line 3c?
What happens if I don't provide proper supporting documents?
Can I submit copies of my original documents instead of the originals?
Workflow map
Related forms and next steps
Current
After
⚠ If something goes wrong
- The application will not be processed if proper supporting documents are missing.
Questions about IRS Form 8946
What is IRS Form 8946 used for?
This form allows foreigners who do not have a U.S. Social Security Number (SSN) to prove their identity to the IRS so they can prepare tax returns for compensation. By filing Form 8946, these individuals establish themselves as foreign persons without an SSN, which is generally required to obtain a Preparer Tax Identification Number (PTIN).
Who must file IRS Form 8946?
Foreign persons without a social security number (SSN) who want to prepare tax returns for compensation must file IRS Form 8946.
What information does IRS Form 8946 require?
The form collects the applicant's legal name on line 1, their complete non-U.S. physical address on lines 2a–b, and birth information corresponding to identification documents on lines 3a–c. Line 6 requires checking a box indicating the type of document(s) being submitted for foreign status and identity.
When is IRS Form 8946 due?
The source does not state a specific filing deadline; however, it notes that the time needed varies depending on individual circumstances.
Where do I file IRS Form 8946?
Applicants should send Form 8946 to an address other than a P.O. box at Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
How do I complete IRS Form 8946?
First, enter your legal name and complete non-U.S. physical mailing address (lines 1 and 2a–b). Next, fill out birth information on lines 3a–c before checking the type of document submitted on line 6. Finally, the form must be signed to finalize the application.
What happens if IRS Form 8946 is filed incorrectly?
If the applicant does not provide the proper supporting documents with Form 8946, their application will not be processed. Failure to provide a complete non-U.S. physical address on lines 2a–b will result in the application being rejected.
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