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Official form guide
Form W-12: W-12
Form W-12 is the IRS request for an Employer Identification Number (EIN) for a foreign person or entity that needs a U.S. tax identification number. Use it when a foreign individual, partnership, corporation, or estate must report U.S. source income or be listed on a U.S. information return.
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IRS Form W-12 - W-12
Form W-12 is the IRS request for an Employer Identification Number (EIN) for a foreign person or entity that needs a U.S. tax identification number. Use it when a foreign individual, partnership, corporation, or estate must report U.S. source income or be listed on a U.S. information return.
Risk Radar
Scan points- 1A single typo can add weeks to EIN processing.
- 2Wrong foreign address format
- 3Missing signature or date
- 4Incorrect entity type selection
- 5Omitting the reason for EIN request
Plain English
If you are not a U.S. resident but the IRS needs to assign you a tax ID, you fill out Form W‑12. It collects basic identity and contact details so the IRS can issue an EIN that you’ll use on future tax forms.
Submission Date
- Filing date: 2025-10-14 22:12:11
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use when a foreign person needs an EIN for U.S. tax reporting.
- Do not use if you already have an EIN or are a U.S. resident.
- Check Form SS‑4 if you are a U.S. entity or need an EIN for a domestic purpose.
Form selector
Use this form or another form?
U.S. resident needs EIN
Domestic EIN request
✓ Verify residency status first
Foreign person already has EIN
Existing EIN can be used
✓ Confirm number is active
Deadline or filing window
There is no fixed calendar deadline. File W‑12 as soon as you learn an EIN is required, ideally before the first U.S. payment is made. Delays can trigger backup withholding on the payer’s side.
Checklist
What you need before filling it out
Name line
Legal name as on passport · Passport, government ID
Foreign address
Street, city, country · Utility bill, bank statement
Entity type checkbox
Individual, corporation, partnership, etc. · Formation documents
Reason for EIN
e.g., FATCA reporting · Contract or payer request
Signature
Handwritten signature · Signed copy of form
Before you submit
- 1Use the latest edition (check the top of the form).
- 2Print in black ink on single‑sided paper.
- 3Complete every required field; do not leave blanks.
- 4Verify foreign address matches supporting document.
- 5Select the correct entity type.
- 6State a clear reason for the EIN request.
- 7Attach a clear copy of passport or other ID if required.
- 8Sign and date the form in ink.
- 9Write the correct IRS mailing address on the envelope.
- 10Include a self‑addressed stamped envelope if you want a paper response.
- 11Make a photocopy of the entire packet before mailing.
How to file this form
- 1Download the PDF from IRS.gov and confirm the edition date.
- 2Print the form; fill in all boxes using black ink.
- 3Gather a copy of a passport or other government ID if the instructions request it.
- 4Sign and date the form.
- 5Place the form and any attachments in an envelope addressed to the IRS office listed in the instructions.
- 6Mail via USPS First‑Class or a trackable service.
- 7Retain the mailed copy and tracking receipt for your records.
Known limitations
- 1No electronic filing option; only paper submission is accepted.
- 2IRS does not publish processing time; estimates are based on user reports.
- 3Form does not accept a Social Security Number; only foreign identifiers.
- 4If the foreign address cannot be verified, the IRS may request additional documentation.
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
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Fillable formOpen in Editor->Form W‑12 is active for the 2024 tax year. The IRS updates the form as needed; always verify the edition date before filing.
What changed or needs a fresh check
- Edition date – ensure the PDF shows 2024 or later
- Fee – no filing fee for W‑12
- Mailing address – use the address in the current instructions
- Signature line – must be signed by the requester or authorized representative
- Contact phone – optional but helpful for IRS follow‑up
Quick Facts
Downloads
After you file
- 1Track the mailing receipt until delivery confirmation.
- 2Monitor mail for the EIN notice (usually 2‑4 weeks).
- 3Record the EIN in a secure location and cross‑check with any payer requests.
- 4Notify the U.S. payer that the EIN has been received.
- 5Keep the original W‑12 and EIN notice for at least seven years.
- 6If no EIN arrives within 30 days, contact the IRS Business & Specialty Tax Line.
- 7Update any tax software or reporting forms with the new EIN.
Sources
- SRCIRS Form W‑12 PDF title and purposefound on IRS.gov
- SRCEligibility criteriaforeign persons/entities needing EIN – IRS instructions
- SRCMailing addresslisted in the Form W‑12 instructions page
- SRCNo filing feestated in the instructions
- SRCSignature requirementexplicit in the form’s certification block
- SRCEdition date locationtop of the PDF form
- SRCNo electronic filing optionnoted in the instructions
Common confusion points
W‑12 vs. SS‑4
Foreign vs. domestic requester
→ Verify residency status before choosing
Entity type boxes
Multiple boxes look similar
→ Check formation documents for exact classification
Reason for EIN
Vague descriptions cause delays
→ Use the specific reason given by the payer
Signature requirement
Some think electronic signature works
→ Only handwritten ink signatures are accepted
Mailing address
Two IRS addresses exist for different purposes
→ Use the address listed in the current W‑12 instructions
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 146C – to request a replacement EIN letter
Source transparency
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