Foreign persons without a Social Security Number (SSN) who need to prepare tax returns for compensation must file Form 8946 to establish their identity and status as foreign persons. To apply, a foreign person must provide additional information either online or by mail and acceptable supporting documents.
What is Form 8946?
Form 8946 is used by foreign persons without a Social Security Number (SSN) who want to prepare tax returns for compensation. Foreign persons must provide additional information, either online or by mail with Form 8946, to verify their identity and status as a foreign person in order to receive a Preparation Tax Identification Number (PTIN). Documentation submitted with Form 8946 must be valid, current, and consistent with the information provided on Form 8946. Those who have an SSN or are eligible to get one, and U.S. citizens, should not complete Form 8946. Refer to www.SSA.gov for information regarding obtaining an SSN.
IRS Form 8946 – Who Needs to Fill It Out?
Form 8946 must be filled out by foreign persons without a social security number (SSN) who want to prepare tax returns for compensation. Generally, those who have an SSN, are eligible to get an SSN, are U.S. citizens, or have been admitted by the United States for permanent residence or U.S. employment are ineligible to complete the form. Those eligible for a SSN must go to the SSA website, or contact the SSA office, for an application. For questions about completing the form, potential applicants may call the numbers listed in the instructions. Acceptable documents to support identity must be current, government-issued, and at least one must contain the applicant’s photograph. A valid passport (or notarized copy of it) satisfies all other document requirements.
Step-by-Step: Form 8946 Instructions For Filling Out the Document
Form 8946 is used by foreign persons without a social security number (SSN) who want to prepare tax returns for compensation. To obtain a preparer tax identification number (PTIN) to prepare tax returns for compensation, foreign persons must file Form 8946 to establish their identity and status as a foreign person. To do so, they must submit two current documents, one of which must contain a photo, along with the completed Form 8946. If they have a pending SSN application, they must wait for a response from the Social Security Administration (SSA) before filing this form.If they have an active SSN, they must enter it on Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal. For general questions, they can visit www.irs.gov/Form8946 or call either 1-877-613-PTIN (7846) or +1 915-342-5655. If documents need to be returned, they should provide a mailing address on Form 8946. Allow 6 weeks for the IRS to process the application.
Below, we present a table that will help you understand how to fill out Form 8946.
| Information Required for Form 8946 | Details |
|---|---|
| Name | Individual’s full name |
| Address | Current mailing address |
| Identification | Foreign person’s identity documents |
| SSN Application | Response from SSA for pending SSN application |
| PTIN Application | Enter SSN on Form W-12 if applicable |
| General Questions | Visit www.irs.gov/Form8946 or call 1-877-613-PTIN or +1 915-342-5655 |
| Mailing Address | Provide a mailing address if needed |
| Processing Time | Allow 6 weeks for application processing |
Do You Need to File Form 8946 Each Year?
Generally, Form 8946 must be completed and submitted each year to receive a PTIN. Submissions must include the completely filled-out Form 8946, and may also include original documents or notarized copies to verify the information provided. It is suggested not to send original documents as these may be lost in the mail, and any notarized copies must bear the stamp or signature of a foreign notary or U.S. Consul/Embassy Employee. Additionally, foreign persons already in possession of a valid passport can submit this alone in lieu of any other documentation.
Download the official IRS Form 8946 PDF
On the official IRS website, you will find a link to download Form 8946. However, to make it easier for you, we are providing the link in our article, which comes directly from the official irs.gov website! Click to download: Form 8946
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