You fill out IRS Form W-12 by entering your personal information, professional credentials, federal tax compliance status, and a $19.75 user fee plus a third-party contractor fee, then signing under penalty of perjury to apply for or renew your Preparer Tax Identification Number (PTIN). Every paid tax return preparer in the United States must have a valid PTIN before signing a federal return, and the form is the paper alternative to the faster online PTIN system at the IRS Tax Pros portal.
The problem is simple but costly. Filing a federal return for compensation without a current PTIN exposes you to penalties under Internal Revenue Code §6695(c) of $60 per return in 2026, plus possible injunctions, referrals to the IRS Office of Professional Responsibility, and loss of e-file privileges. According to the IRS Return Preparer Office, more than 800,000 active PTINs were on file in the most recent reporting period, and the agency processes hundreds of thousands of W-12 paper submissions and online renewals every season.
Here is what you will learn in this guide:
- 📝 How to complete every line of Form W-12 without triggering a rejection
- 💵 How the PTIN user fee works in 2026 and how to pay it correctly
- ⚖️ How Loving v. IRS and Steele v. United States shape your duties today
- 🧾 How to handle felony disclosures, tax compliance questions, and name changes
- 🗺️ How federal PTIN rules interact with state preparer registration in California, Oregon, New York, Maryland, and Connecticut
What Form W-12 Is and Why It Exists
Form W-12 is the IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal. It is the paper version of the online PTIN system. The form exists because IRC §6109(a)(4) requires every paid preparer of a federal tax return or claim for refund to furnish an identifying number on the return.
In plain English, this rule means the IRS wants to know who is preparing federal returns for money so it can track quality, enforce ethics under Treasury Department Circular 230, and remove bad actors from the industry. The consequence of ignoring this rule is steep. The IRS can assess the §6695(c) penalty for each return signed without a valid PTIN, refer the preparer to the Department of Justice for an injunction under IRC §7407, and revoke e-file privileges under Revenue Procedure 2007-40.
Picture a real-world example. Maria is a bookkeeper in Phoenix who prepared 42 returns for her clients last tax season without a PTIN because she thought her CPA boss’s number was enough. The IRS assessed her $2,520 in §6695(c) penalties and barred her from e-filing until she obtained her own PTIN through Form W-12. A common misconception is that supervised preparers at a large firm do not need their own PTIN. That is wrong. Every individual who prepares or assists in preparing all or substantially all of a federal return for compensation must have a personal PTIN, even if a supervising CPA, attorney, or enrolled agent signs the return.
Who Must File Form W-12
Anyone who prepares federal tax returns for compensation must obtain and renew a PTIN annually. This rule applies to credentialed preparers like Certified Public Accountants (CPAs), Enrolled Agents (EAs), and attorneys, and it also applies to non-credentialed preparers, including seasonal preparers, Annual Filing Season Program (AFSP) participants, and supervised preparers.
The reason is rooted in the Loving v. IRS litigation. In Loving v. IRS, 742 F.3d 1013 (D.C. Cir. 2014), the D.C. Circuit struck down the IRS’s mandatory Registered Tax Return Preparer testing scheme. The court held the IRS lacked statutory authority under 31 U.S.C. §330 to license uncredentialed preparers. The PTIN regime survived because it rests on a separate statute, IRC §6109. The consequence is that the PTIN remains mandatory for everyone who prepares federal returns for pay, but voluntary education through AFSP replaced mandatory testing.
A real-world example helps. David is a retired teacher in Tampa who prepares 30 returns each spring for his church members and charges $50 per return. Because David accepts compensation, he must file Form W-12, pay the user fee, and renew every year. The common misconception is that small-volume or part-time preparers are exempt. That is wrong. Even one paid return triggers the PTIN requirement, and failing to obtain a PTIN exposes David to per-return penalties.
Volunteer Preparers and VITA/TCE
Volunteer preparers in VITA and TCE programs do not need a PTIN because they do not accept compensation. The plain-English rule is that the PTIN trigger is paid preparation, not the act of preparation itself. The consequence of misclassifying a volunteer relationship is that the IRS may treat indirect compensation, such as a stipend or in-kind benefit, as triggering the PTIN rule.
A real example involves Jasmine, a law student in Detroit who volunteers at a VITA site and receives a $500 honorarium. Because the honorarium is compensation, the IRS may treat her as a paid preparer for that season, requiring her to file Form W-12. The misconception is that any nonprofit affiliation exempts the preparer. The truth is the test turns on compensation, not the employer’s tax status.
Supervised and Non-Signing Preparers
Supervised preparers who work under a CPA, attorney, or EA still need their own PTIN if they prepare all or substantially all of a return. The reasoning is that the PTIN tracks the actual human who keyed in the return. The consequence of relying only on the supervisor’s PTIN is the same §6695(c) penalty exposure for both the firm and the individual.
For example, Kevin works at a regional CPA firm in Cleveland and prepares roughly 600 individual returns each season under partner review. Kevin must hold his own PTIN. A common misconception is that Form W-12 has a special category for supervised preparers. It does not. Every paid preparer uses the same Form W-12, regardless of supervision status.
Paper Form W-12 vs. Online PTIN System
You may apply or renew on paper using Form W-12 or online through the IRS PTIN system. The IRS strongly prefers the online channel because it processes most applications in about 15 minutes, while paper Form W-12 takes four to six weeks. The user fee is the same in both channels.
The plain-English point is that paper exists as a backup for preparers who cannot use the online system, who lack a Social Security Number and need to attach supporting documents, or who must change information that the online portal does not allow. The consequence of choosing paper without need is a long delay that may push you past the December 31 renewal deadline, leaving you without a valid PTIN on January 1. That gap means any return you sign in January is a §6695(c) violation.
| Channel | Typical Processing Time |
|---|---|
| Online PTIN system | About 15 minutes after payment |
| Paper Form W-12 | 4 to 6 weeks per IRS guidance |
A real-world example is Anita, a new EA candidate in Seattle who waited until December 28 to mail Form W-12. Her PTIN was not active until early February, costing her three weeks of paid season work. The misconception is that mailing before December 31 satisfies the deadline. The IRS measures the deadline by PTIN activation, not postmark.
Step-by-Step: How to Fill Out Form W-12
Form W-12 has 12 numbered lines plus a signature block. Each line carries its own rules and consequences. Work through them in order, using black ink, and never leave a required field blank.
Line 1: Name and PTIN
Line 1 asks for your full legal name, exactly as it appears on your Social Security card, and your existing PTIN if you are renewing. The reason for the strict matching rule is that the IRS verifies your identity against Social Security Administration records before issuing a PTIN. The consequence of a mismatch is automatic rejection and a four-to-six-week reprocessing delay.
For example, Robert James Carter III must enter his name exactly that way, including the suffix, if his SSA record shows it. A common misconception is that nicknames or shortened names are acceptable. They are not, and entering “Bob Carter” when your SSA file says “Robert James Carter III” will trigger a rejection.
Line 2: Year for Which PTIN Is Requested
Line 2 asks which calendar year the PTIN covers. PTINs run on a calendar year, expiring every December 31. The plain-English meaning is that the 2026 PTIN covers returns prepared between January 1, 2026, and December 31, 2026, regardless of which tax year the return reports.
The consequence of entering the wrong year is that the IRS may apply your fee to the wrong period, leaving you unprotected during the season you actually plan to work. A real example is Lisa, a CPA who entered “2025” on a January 2026 application and ended up paying twice to fix the error. The misconception is that the year on Line 2 matches the tax year of the returns. It does not. It matches the calendar year you will sign returns.
Line 3: SSN and Date of Birth
Line 3 requires your Social Security Number and date of birth. The IRS uses these to verify identity and to cross-check federal tax compliance. Preparers without an SSN must instead complete Form 8946, PTIN Supplemental Application For Foreign Persons, and check the appropriate box on Form W-12.
The consequence of a missing or incorrect SSN is automatic rejection. A real-world example is Hiro, a Japanese national working at a U.S. accounting firm in Honolulu, who must file both Form W-12 and Form 8946 with notarized identity documents. The common misconception is that an ITIN works in place of an SSN for PTIN purposes. It does not. Only an SSN, or the foreign preparer documentation through Form 8946, qualifies.
Line 4: Personal Mailing Address and Phone
Line 4 asks for your personal mailing address and phone number. The IRS sends PTIN correspondence, including renewal notices and compliance letters, to this address. The reason is that PTIN holders must receive direct notice of any Office of Professional Responsibility inquiry.
The consequence of using a stale address is that you may miss a Circular 230 notice and default into a suspension. A real example is Patricia, an EA in Atlanta who moved without updating Line 4. She missed a §10.51 inquiry letter and received a default suspension for non-response. The misconception is that you can rely on the firm address. The IRS specifically wants a personal address that the preparer controls.
Line 5: Business Information
Line 5 asks for your business name, address, phone, website, and email. If you are a sole proprietor working from home, list your home information here. The plain-English purpose is to populate the IRS Directory of Federal Tax Return Preparers so consumers can verify credentials.
The consequence of incomplete business information is that you will not appear in the public directory, which costs you marketing visibility, especially as an AFSP Record of Completion holder. A real example is Marcus, an AFSP participant in Dallas, who left Line 5 blank and missed out on the directory listing that drives much of his new client traffic. The misconception is that Line 5 is optional. It is required if you accept clients in any business capacity.
Line 6: Email Address
Line 6 asks for the email address the IRS will use for PTIN account communications. This email is also the login ID for the online PTIN account. The consequence of providing a stale or shared email is that you may lose access to the account during a renewal cycle, forcing you back to paper Form W-12 and a six-week delay.
For example, Olivia used her former employer’s email on Line 6, then changed jobs and lost mailbox access. She had to file a paper account-recovery request that took 30 days. The common misconception is that any email works. Use a personal, stable email you will keep for years.
Line 7: Past Felony Convictions
Line 7 requires you to disclose any felony conviction in the past 10 years. You must list the date, the offense, and the jurisdiction. The reason is rooted in the IRS suitability standard, which screens for fitness to handle taxpayer information and trust account funds.
The plain-English consequence is that lying on Line 7 is a federal crime under 18 U.S.C. §1001, punishable by up to five years in prison. Disclosing a felony does not automatically disqualify you. The IRS reviews the nature of the offense, the time elapsed, and evidence of rehabilitation. A real example is Tony, a former stockbroker in Newark with a 2018 wire-fraud conviction, who disclosed honestly and received his PTIN with a monitoring condition. The misconception is that any felony is fatal. The truth is that nondisclosure is far worse than disclosure.
Line 8: Federal Tax Compliance
Line 8 asks whether you have filed all required federal tax returns and paid or arranged to pay all federal tax owed. The reason for this question is that Treasury Regulation §1.6109-2(d) makes federal tax compliance a condition of PTIN issuance.
The consequence of answering “No” without an explanation, or answering “Yes” falsely, is denial or revocation of the PTIN. If you have unfiled returns, you should file them before submitting Form W-12, or attach a written explanation describing your installment agreement under IRC §6159. A real example is Brenda, a preparer in Sacramento who had a 2023 balance due. She entered into an installment agreement, attached the agreement letter, and received her PTIN without delay. The misconception is that small balances do not matter. They do, because the IRS cross-checks every PTIN application against the Compliance Data Warehouse.
Line 9: Professional Credentials
Line 9 asks you to identify your professional credentials. Options include attorney, CPA, EA, Enrolled Retirement Plan Agent, and Enrolled Actuary. You must provide the issuing jurisdiction and the license or enrollment number.
The reason for this line is that credentialed preparers receive expanded representation rights under Circular 230, including unlimited practice before the IRS. The consequence of misstating a credential is severe. Falsely claiming CPA status violates state law in every jurisdiction and can result in criminal prosecution under state accountancy statutes.
A real example is Henry, who claimed to be a CPA on Line 9 but had let his Texas license lapse. The Texas State Board of Public Accountancy referred the case for criminal charges. The misconception is that an inactive license still qualifies. It does not. Only active, current licenses belong on Line 9.
Line 10: Data Security Responsibilities
Line 10 reminds preparers of data-security duties under the Gramm-Leach-Bliley Act Safeguards Rule, as updated by the FTC in 2023. While the line is essentially an acknowledgment, the IRS uses it to confirm that the preparer has a Written Information Security Plan (WISP).
The consequence of operating without a WISP is exposure to FTC enforcement and inability to maintain an Electronic Filing Identification Number (EFIN). A real example is Greg, a sole practitioner in Boise who was denied EFIN renewal because he had no WISP. He used IRS Publication 5708 as a template and resubmitted within 30 days. The misconception is that a small practice is exempt. It is not. Every preparer who handles taxpayer data must maintain a WISP.
Line 11: Fee Payment
Line 11 covers the user fee. For 2026, the fee is $19.75, made up of a $11 IRS user fee and an $8.75 contractor fee paid to the third-party processor. Pay by credit card, debit card, or eCheck through the online portal, or by money order with a paper Form W-12. Personal checks are not accepted on paper.
The reason for the contractor fee is that the IRS outsources PTIN account servicing. The user-fee level survived legal challenge in Steele v. United States, where the D.C. Circuit upheld the IRS’s authority to charge a user fee under the Independent Offices Appropriations Act but capped it at the actual cost of providing the PTIN service. A real example is Michelle, a preparer in Miami who paid the old, higher pre-Steele fee in 2017 and later received a refund check from the class settlement. The misconception is that the fee is a tax. It is a user fee tied to the cost of service.
Line 12: Signature and Date
Line 12 is your signature under penalty of perjury. The reason this line matters is that everything above it becomes a sworn statement once signed. The consequence of a false signature, in addition to the §1001 felony exposure, is permanent disqualification from PTIN issuance under Circular 230 §10.51.
A real example is Daniel, who signed Line 12 while his wife filled out the form. The IRS treats that as a forged signature, and Daniel had to refile and explain in writing. The misconception is that a typed signature is acceptable on paper. It is not. Paper Form W-12 requires a handwritten ink signature.
Three Common Filing Scenarios
| Filing Situation | Likely Outcome |
|---|---|
| First-time CPA applies online with clean record | PTIN issued in about 15 minutes, listed in directory |
| Returning EA renews paper W-12 in late December | PTIN activates 4 to 6 weeks later, possible January gap |
| Non-credentialed preparer with unfiled 2024 return | Application held until compliance issue resolved |
| Felony Disclosure Scenario | Likely Outcome |
|---|---|
| Disclosed 2017 nonviolent felony, full rehabilitation | PTIN issued, possible monitoring condition |
| Failed to disclose 2020 fraud conviction | Denial, plus §1001 referral |
| Disclosed pending charge with no conviction yet | Application processed, monitored for adjudication |
| Credential Scenario | Likely Outcome |
|---|---|
| Active CPA in California, listed on Line 9 | Full representation rights confirmed |
| AFSP participant with Record of Completion | Limited representation, directory listing |
| Lapsed EA license, claimed as active | Denial, OPR referral |
Three Named Examples in Detail
Sofia is a first-year EA in Houston who passes the Special Enrollment Examination in November 2025. She applies online and lists her enrollment number on Line 9. The IRS issues her PTIN within 15 minutes, and she begins seeing clients on January 2, 2026, with full representation rights.
Andre is a non-credentialed preparer in New Orleans who completes the AFSP 18-hour continuing education program. He files Form W-12 online, pays the $19.75 fee, and on Line 9 enters “AFSP Record of Completion” once issued. He appears in the public directory and gains limited representation rights for returns he prepared and signed.
Yelena is an immigrant CPA from Ukraine practicing in Chicago. She holds an Illinois CPA license but no SSN. She files paper Form W-12 along with Form 8946 and notarized passport copies. Processing takes about six weeks, after which she receives her PTIN and begins practicing as a credentialed preparer.
Mistakes to Avoid
- Mailing paper Form W-12 in late December. The four-to-six-week processing window guarantees a January gap and §6695(c) penalty exposure on every January return.
- Using a nickname on Line 1. Any mismatch with Social Security records produces an automatic rejection under the IRS identity-verification protocol.
- Skipping Line 7 felony disclosure. Concealment is itself a federal crime under 18 U.S.C. §1001 and carries up to five years of imprisonment.
- Answering Line 8 falsely. The IRS cross-checks every applicant against its compliance database, so even a small unfiled return creates a denial.
- Listing an inactive credential on Line 9. A lapsed CPA license is not a current credential, and misstatement triggers state-board referral.
- Failing to attach Form 8946 when you lack an SSN. Without it, foreign preparers cannot establish identity, leading to rejection.
- Operating without a WISP. No WISP means FTC Safeguards Rule violations and possible EFIN denial.
- Paying with a personal check. Paper Form W-12 only accepts money orders, and a personal check causes return-mail delays.
- Using a firm email on Line 6. When you change jobs, you lose account access and cannot renew online.
- Forgetting to update Line 4 after a move. Missed Circular 230 correspondence can default into suspension.
Do’s and Don’ts
Do apply online whenever possible because the 15-minute processing time eliminates the January gap risk that paper filers face every season.
Do keep digital copies of your Form W-12 and confirmation page for at least seven years, matching the IRS recordkeeping guideline for preparer compliance documentation.
Do complete your AFSP continuing education before renewing each year because the Record of Completion drives directory visibility and limited representation rights.
Do disclose every felony from the past 10 years honestly, since the IRS values disclosure far above a clean answer that turns out to be false.
Do maintain a WISP that meets the FTC Safeguards Rule requirements, because without one you cannot keep an EFIN or pass an IRS data-security check.
Don’t rely on your firm’s PTIN, because every paid preparer needs an individual PTIN under IRC §6109(a)(4).
Don’t wait until December 28 to renew on paper, since the four-to-six-week processing window leaves you working without a valid PTIN in January.
Don’t list an ITIN in place of an SSN on Line 3, because only an SSN or Form 8946 documentation satisfies identity verification.
Don’t ignore federal balances due, because Treasury Regulation §1.6109-2(d) makes tax compliance a precondition of PTIN issuance.
Don’t sign Form W-12 without reading every line, since Line 12 makes the entire form a sworn statement under penalty of perjury.
Pros and Cons of Paper Form W-12
Pro: Paper Form W-12 accommodates foreign preparers who must attach Form 8946 documents that the online system cannot accept.
Pro: Paper provides a permanent ink-signed record that some preparers prefer for their own files.
Pro: Paper is available when the online PTIN portal is down for maintenance during peak renewal periods.
Pro: Paper allows a written explanation to be attached when answering Line 7 or Line 8 with nuance that the online portal cannot capture.
Pro: Paper is the only option for preparers whose identity verification fails the online knowledge-based authentication step.
Con: Paper takes four to six weeks to process, compared with about 15 minutes online.
Con: Paper accepts only money orders, not credit or debit cards.
Con: Paper applications are more likely to be rejected for handwriting and matching errors that the online system catches in real time.
Con: Paper delays your appearance in the public Directory of Federal Tax Return Preparers, costing marketing exposure.
Con: Paper increases the risk of a January gap if filed in late December, exposing you to per-return penalties under IRC §6695(c).
Federal Rules First, Then State Nuances
Federal law sets the floor through IRC §6109, Circular 230, and the FTC Safeguards Rule. State law builds on top of that floor and varies widely. The plain-English rule is that you must always meet the federal PTIN requirement first, then layer the state requirement.
The consequence of skipping a state registration is twofold. You face state-level penalties, and you may also lose your PTIN if the IRS receives a state-board referral. A real example is Carlos, a preparer in Los Angeles who held a valid PTIN but failed to register with CTEC, the California Tax Education Council. California fined him $5,000 under Business and Professions Code §22253 and reported him to the IRS. The misconception is that the PTIN preempts state law. It does not.
California CTEC Registration
California requires non-credentialed preparers to register with CTEC annually, complete 20 hours of continuing education, and post a $5,000 surety bond. The reason is consumer protection, given California’s high concentration of paid preparers. The consequence of working without CTEC registration is the $5,000 first-offense fine and an injunction.
A real example is Diana in San Diego, who renews her CTEC registration each October before her PTIN renewal. She uses a bonded CTEC provider and saves the certificate with her PTIN records. The misconception is that CPAs and EAs need CTEC. They do not, because California exempts them under §22258.
Oregon Licensed Tax Preparer
Oregon requires non-credentialed preparers to obtain a Licensed Tax Preparer (LTP) credential before signing returns for compensation. The Oregon Board of Tax Practitioners administers the exam and continuing education. The consequence of preparing returns without the LTP is a misdemeanor under ORS 673.730.
A real example is Frank, a Portland preparer who passed the LTP exam and renews annually with 30 hours of CE. The misconception is that a federal PTIN substitutes for an Oregon LTP. It does not. Oregon is one of the strictest states and prosecutes unlicensed preparation aggressively.
New York, Maryland, and Connecticut
New York requires registration through the NYS Tax Preparer Registration Program for anyone preparing more than 10 New York returns per year. Maryland requires registration through the Maryland Board of Individual Tax Preparers. Connecticut requires permits under Connecticut General Statutes §12-790a for paid preparers.
The consequence of ignoring these state regimes is a per-violation fine in each state, plus possible referral to the IRS Office of Professional Responsibility. A real example is Renee, a multi-state practitioner in Stamford who registered in Connecticut, New York, and Maryland during the same week she renewed her PTIN. The misconception is that home-state registration covers cross-border work. It does not, because each state asserts jurisdiction over returns prepared for its residents.
Recap of Key Court Rulings
Loving v. IRS, 742 F.3d 1013 (D.C. Cir. 2014) invalidated mandatory testing of uncredentialed preparers but left the PTIN regime intact. The plain-English meaning is that the IRS may charge for the PTIN and require the form, but it cannot force non-CPAs into a federal license. The consequence is the voluntary AFSP track that exists today.
Steele v. United States, 967 F.3d 9 (D.C. Cir. 2020) upheld the IRS’s authority to charge a PTIN user fee under the Independent Offices Appropriations Act but limited the fee to the actual cost of service. The consequence was a class refund of overcharged fees from 2010 to 2017 and a recalibrated current fee of $19.75. The misconception is that Steele eliminated the fee. It did not.
Ridgely v. Lew, 55 F. Supp. 3d 89 (D.D.C. 2014) held that contingent-fee restrictions in Circular 230 §10.27 cannot apply to ordinary refund claims, narrowing IRS authority over preparer fees. The consequence is that PTIN holders can charge contingent fees on certain refund claims without violating Circular 230, but cannot charge them on original returns.
Frequently Asked Questions
Do I need a PTIN if I only prepare my own return?
No. PTINs are required only for paid preparers of someone else’s federal return or claim for refund. Preparing your own return for free does not trigger any PTIN obligation under IRC §6109(a)(4).
Can I share a PTIN with my spouse who also prepares returns?
No. Each individual paid preparer must hold a personal PTIN under Treasury Regulation §1.6109-2. Sharing exposes both spouses to §6695(c) penalties on every affected return.
Is the $19.75 user fee refundable if my application is denied?
No. The PTIN user fee is non-refundable once paid because the contractor fee covers processing, regardless of approval. You must pay again when reapplying after denial.
Do I need to renew my PTIN every year?
Yes. PTINs expire every December 31 under Treasury Regulation §1.6109-2(d). The annual renewal window opens in mid-October each year on the IRS PTIN portal.
Can I get a PTIN if I have a felony conviction?
Yes. Felony disclosures do not automatically disqualify you. The IRS evaluates the offense, time elapsed, and rehabilitation evidence under its suitability standard before issuing or denying a PTIN.
Must I disclose a balance due on Line 8?
Yes. Federal tax compliance includes both filing and payment, and you must disclose unpaid balances or your installment agreement number on Line 8 to avoid denial.
Do supervised preparers need their own PTIN?
Yes. Every individual who prepares all or substantially all of a paid federal return needs an individual PTIN, regardless of supervision by a CPA, attorney, or EA.
Can I appear in the IRS public directory without a credential?
Yes. AFSP Record of Completion holders appear in the IRS Directory of Federal Tax Return Preparers alongside attorneys, CPAs, EAs, and enrolled actuaries.
Does a PTIN give me unlimited representation rights?
No. Unlimited representation requires CPA, attorney, or EA status. PTIN-only and AFSP preparers receive only limited representation for returns they prepared and signed.
Will the IRS notify me before my PTIN expires?
Yes. The IRS sends a renewal email to the address on Line 6 starting in mid-October each year. Keep that email current to avoid missing the December 31 deadline.
Is Form W-12 the same as Form W-9?
No. Form W-12 is the PTIN application for paid preparers, while Form W-9 is a taxpayer identification request used by payers. The two forms serve completely different purposes.
Can I use my PTIN to e-file?
No. A PTIN identifies the preparer, but e-filing requires a separate Electronic Filing Identification Number (EFIN) obtained through IRS e-Services after a suitability check.
Does the PTIN cover state tax returns?
No. The PTIN is a federal identifier under IRC §6109. State returns are governed by state preparer registration laws like CTEC in California or LTP in Oregon, which operate independently of the PTIN.
Related reading
- Can I Fill Out and Sign a W-4 for Someone Else? (w/Examples) + FAQs
- How to Fill Out IRS Form 1099-NEC (w/Examples) + FAQs
- How to Fill Out IRS Form W-2 (w/Examples) + FAQs
- How to Fill Out IRS Form W-4R (w/Examples) + FAQs
- How to Fill Out IRS Form W-9 (w/Examples) + FAQs
- How to Fill Out IRS Form 8867 (w/Examples) + FAQs
- How to Fill Out IRS Form 8300 (w/Examples) + FAQs