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Form 8946: PTIN Supplemental Application For Foreign Persons Without a Social Security Number
IRS Form 8946 is the PTIN Supplemental Application for foreign persons without a Social Security Number. It allows these tax preparers to obtain a PTIN. Do not submit if you have, or are eligible to get, a U.S. SSN.
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IRS Form 8946 - PTIN Supplemental Application For Foreign Persons Without a Social Security Number
IRS Form 8946 is the PTIN Supplemental Application for foreign persons without a Social Security Number. It allows these tax preparers to obtain a PTIN. Do not submit if you have, or are eligible to get, a U.S. SSN.
Risk Radar
Scan points- 1Submitting the form without the required supporting documents will cause the application to be rejected.
- 2Submitting the form when you have an SSN or are eligible for one.
- 3Leaving lines 2a–b incomplete, missing a full foreign physical address.
- 4Failing to attach notarized copies of the required identity documents.
- 5Checking incorrect document type boxes on line 6.
Plain English
Form 8946 lets a foreign tax preparer who cannot get a U.S. Social Security Number apply for a PTIN. You must give your name, foreign address, birth details, and supporting documents. The form is mailed to the IRS after you sign it. No original documents are needed; send notarized copies.
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 wants to prepare tax returns for compensation.
- Do not use it when you have, are eligible for, or have a pending application for a U.S. Social Security Number, or if you are a U.S. citizen or permanent resident.
- Check Form W-12 instead when you already have an SSN and need to apply for a PTIN.
Form selector
Use this form or another form?
You have a U.S. Social Security Number and need a PTIN
PTIN application for individuals with an SSN uses Form W-12 instead of Form 8946
✓ Confirm you have entered your SSN on Form W-12
You need to apply for a Social Security Number before obtaining a PTIN
SSN is required for PTIN; Form SS-5 is the application for a Social Security Card
✓ Verify eligibility for an SSN
Your SSN application is pending and you cannot file Form 8946
You must wait for SSN issuance before using Form 8946
✓ Confirm the SSA has denied issuance of an SSN
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Name (line 1)
Legal name as on documents · Applicant’s identification documents
Non-U.S. Physical Address (line 2a)
Street address, apartment, or rural route (no P.O. box) · Applicant’s mailing address
Identification document
Passport, foreign driver’s license, etc. · Supporting documents section
Signature of applicant
Handwritten signature · Signature line on form
Date
Date of signing · Signature block
Before you submit
- 1Verify you have no SSN or eligibility for one
- 2Enter your legal name exactly as it appears on supporting documents
- 3Enter your complete non-U.S. physical mailing address, avoiding P.O. boxes
- 4Select and list the appropriate identification document and provide issuer, number, and expiration date
- 5Attach original documents or notarized copies that match the information on the form
- 6Sign the form under penalties of perjury
- 7Date the signature
- 8Provide your phone number in the designated field
- 9Mail the completed Form 8946 and supporting documents to the IRS PTIN Processing Center address
- 10Keep a copy of the application for your records
How to file this form
- 1Gather required identification documents and notarized copies
- 2Complete Form 8946 with name, address, and document details
- 3Sign and date the form
- 4Assemble the form with supporting documents
- 5Mail the package to IRS Tax Professional PTIN Processing Center PO Box 380638 San Antonio, TX 78268
- 6Retain a copy of the submitted application for your records
Known limitations
- 1Do not file if you already have a U.S. Social Security Number (SSN).
- 2Do not file if you are eligible to obtain a U.S. Social Security Number.
- 3Do not file if you are a U.S. citizen.
- 4Do not file if you have been admitted to the United States for permanent residence or U.S. employment.
- 5Do not file if you do not have a foreign (non-U.S.) physical mailing address.
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.
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Fillable formOpen in Editor->Form 8946 is revised October 2025; the form directs filers to www.irs.gov/Form8946 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads October 2025
- Fee — Not stated in the official source
- Mailing address — confirm address is IRS Tax Professional PTIN Processing Center PO Box 380638 San Antonio, TX 78268
- Signature — confirm applicant signs and dates the form
- Website — confirm you have visited www.irs.gov/Form8946 for the latest information
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 8946 for your records.
- 2Original supporting documents you submit will be mailed back to the address shown on the form.
- 3Ensure the mailing address on the form is a physical foreign address, not a P.O. box.
- 4Do not send the form to the IRS address listed in the comments; follow the Applying by mail instructions.
- 5Retain any returned documents as proof of filing and for future reference.
Sources
- SRCForm p.1 — Do not submit this form if you have, or are eligible to get, a U.S. Social Security Number (SSN).
- SRCForm p.2 — Do not complete Form 8946 if you have an SSN.
- SRCForm p.2 — Do not complete Form 8946 if you are eligible to get an SSN.
- SRCForm p.2 — Do not complete Form 8946 if you are a U.S. citizen.
- SRCForm p.2 — Do not complete Form 8946 if you have been admitted by the United States for permanent residence or U.S. employment.
- SRCForm p.2 — If you have an application for an SSN pending, do not file Form 8946.
- SRCForm p.3 — Only preparers who have a foreign (non-U.S.) address may file this form.
- SRCForm p.3 — Original documents you submit will be returned to you at the mailing address shown on your Form 8946.
- SRCForm p.3 — Keep a copy of the application for your records.
- SRCForm p.3 — This address cannot be a P.O. box; if a P.O. box is entered, your application will be rejected and returned.
Common confusion points
Can I submit this form if I already have an SSN?
The instructions list having an SSN as a disqualifier, which can be overlooked.
→ Verify you have no SSN or eligibility for one before filing.
Am I allowed to file if I am a U.S. citizen living abroad?
The form’s limitations include U.S. citizenship regardless of residence.
→ Confirm you are not a U.S. citizen.
Do I need to provide a P.O. box for my mailing address?
The form explicitly rejects P.O. boxes, causing confusion about address format.
→ Use a physical foreign street address on lines 2a–b.
What if I have a pending SSN application?
The source says pending applications prevent filing, which may be missed.
→ Wait until the SSA notifies you that an SSN cannot be issued.
Do I need to attach original documents or copies?
The guidance suggests submitting copies, not originals, but some may think originals are required.
→ Submit notarized copies; originals will be returned.
Should I also fill out Form W-12 after this form?
Taxpayers with an SSN use Form W-12, but foreign persons use Form 8946; the distinction can be unclear.
→ Use Form 8946 only; if you later obtain an SSN, switch to Form W-12.
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- Form 8946 – resubmit with corrected supporting documents (ensure proper documents are attached).
Questions about IRS Form 8946
What is IRS Form 8946 used for?
Form 8946 lets a foreign tax preparer who cannot get a U.S. Social Security Number apply for a PTIN. You must give your name, foreign address, birth details, and supporting documents. The form is mailed to the IRS after you sign it. No original documents are needed; send notarized copies.
Who must file IRS Form 8946?
Foreign persons who prepare tax returns for compensation and do not have, and are not eligible for, a U.S. Social Security Number must file IRS Form 8946.
What information does IRS Form 8946 require?
The form collects the applicant’s legal name (line 1), non‑U.S. physical mailing address (lines 2a–b), birth information (lines 3a–c), the type of supporting documents (line 6), and the applicant’s signature.
How do I complete IRS Form 8946?
Enter your legal name on line 1 as it appears on your identification documents. Provide a complete foreign physical address on lines 2a–b and your birth details on lines 3a–c, completing line 3c only if your birth name differs. Check the appropriate boxes on line 6 for the documents you are attaching, include notarized copies, sign the form, and mail it as instructed.
What happens if IRS Form 8946 is filed incorrectly?
If you do not provide the proper supporting documents, your application will not be processed.
Can I submit this form if I already have an SSN?
The instructions list having an SSN as a disqualifier, which can be overlooked. Verify you have no SSN or eligibility for one before filing.
Am I allowed to file if I am a U.S. citizen living abroad?
The form’s limitations include U.S. citizenship regardless of residence. Confirm you are not a U.S. citizen.
Do I need to provide a P.O. box for my mailing address?
The form explicitly rejects P.O. boxes, causing confusion about address format. Use a physical foreign street address on lines 2a–b.
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