IRS Form 8946 – IRS Forms, Instructions, Pubs 2026 – If you are a foreign tax preparer living and working outside the United States and you prepare U.S. federal tax returns for compensation, you need a valid Preparer Tax Identification Number (PTIN). Most applicants provide a Social Security Number (SSN) on Form W-12, but foreign persons who are ineligible for an SSN must file IRS Form 8946 as a supplemental application. This form verifies your foreign status and identity so the IRS can issue your PTIN.
The current version is Form 8946 (Rev. October 2025), posted October 14, 2025. This guide uses the latest official IRS instructions, FAQs, and related publications as of February 2026.
What Is IRS Form 8946?
Form 8946, titled PTIN Supplemental Application for Foreign Persons Without a Social Security Number, is used exclusively by foreign individuals who:
- Do not have an SSN
- Are not eligible to obtain an SSN
- Are neither U.S. citizens nor resident aliens under IRC section 7701(b)(1)(A)
- Have a foreign (non-U.S.) address
You must file Form 8946 in addition to the main PTIN application (online or Form W-12) to prove your identity and foreign status. Without it, the IRS will reject your PTIN request.
Do NOT use Form 8946 if you:
- Have or are eligible for an SSN
- Are a U.S. citizen (use Form 8945 instead)
- Have been admitted for permanent U.S. residence or employment
Who Needs Form 8946?
You need this form if you are a foreign tax return preparer who:
- Prepares (or assists in preparing) all or substantially all of any U.S. federal tax return for compensation
- Lives and works abroad with a permanent non-U.S. address
- Cannot obtain an SSN (the Social Security Administration has notified you that one cannot be issued)
Important restriction: A PTIN issued without an SSN does not authorize you to prepare returns inside the United States for compensation. If you later obtain an SSN or become eligible for one, you must update your PTIN account.
How to Apply for a PTIN as a Foreign Person (Step-by-Step)?
You have two options: online (recommended) or paper.
Option 1: Online (Fastest)
- Go to the IRS Tax Professional PTIN System at rpr.irs.gov (or search “IRS PTIN”).
- Create or log into your account.
- Complete the main PTIN application (equivalent to Form W-12).
- When prompted, complete Form 8946 online and upload your supporting documents.
- Pay the $18.75 non-refundable fee (2026 fee).
The IRS reviews your documents (typically up to 6 weeks). Once approved, you finish the application and receive your PTIN immediately.
Option 2: Paper (Mail)
- Complete Form W-12 (PTIN Application and Renewal).
- Complete Form 8946.
- Gather supporting documents (originals or notarized copies).
- Include payment of $18.75 (check or money order payable to “IRS Tax Pro PTIN Fee”).
- Mail everything to:
IRS Tax Professional PTIN Processing Center
PO Box 380638
San Antonio, TX 78268
Processing takes approximately 6 weeks.
2026 PTIN fee: $18.75 (non-refundable) for new applications and renewals. The fee was reduced for 2026.
Required Supporting Documents for Form 8946
You must submit two current government-issued documents that together verify:
- Your identity
- Your foreign person status
At least one document must contain your photograph. Documents must be unexpired.
Acceptable documents (examples):
| Document | Verifies Foreign Status | Verifies Identity | Notes |
|---|---|---|---|
| Passport | Yes | Yes | Stand-alone (if notarized) |
| U.S. Visa (Dept. of State) | Yes | Yes | — |
| Foreign driver’s license | No | Yes | — |
| Foreign military ID card | Yes | Yes | — |
| Foreign voter’s registration card | Yes | Yes | — |
| USCIS documents (I-766, I-551, I-94, etc.) | Yes | Yes | — |
| National ID card | Yes | Yes | — |
Submission rules:
- Originals → IRS returns them to the address on Form 8946 (no return envelope needed).
- Copies → Must be notarized by a foreign notary (or U.S. Consul/Embassy) who saw the originals and certifies the copies are true. The notary’s stamp/signature must appear on the copies.
- Passport is the only stand-alone document when properly notarized. Otherwise, submit two documents.
- All documents must match the information on Form 8946 (name, date of birth, etc.).
Tip: The IRS strongly recommends notarized copies instead of originals to avoid loss or delay.
How to Complete Form 8946 (Key Lines)?
- Line 1 — Legal name (exactly as it will appear on tax returns you prepare)
- Lines 2a–b — Complete non-U.S. physical mailing address (must be outside the United States; a P.O. box may cause rejection)
- Lines 3a–c — Date of birth + country of birth; name at birth if different
- Line 5 — Country (or countries) of citizenship (new in 2025 revision)
- Line 6 — List the documents you are submitting (include document number, issuance date, expiration date, and “Issued by” for USCIS forms)
- Signature & Date — Required; unsigned forms are rejected
What’s new in the October 2025 revision:
- Country of citizenship / dual citizenship now required
- Two identity documents mandatory (with notation of numbers and expiration dates)
- USCIS documents explicitly accepted
Processing Time & What Happens Next
- Online — Document review usually takes up to 6 weeks; then you finish the application and receive your PTIN.
- Paper — 6 weeks total processing.
- You will be notified by email or secure message in your PTIN account.
- Keep a copy of everything you submit.
Renewal of PTIN for Foreign Preparers
If you already have a PTIN issued without an SSN:
- You generally do not need to resubmit Form 8946 or documents when renewing (unless your situation has changed).
- Simply renew online or with Form W-12, enter your existing PTIN, and pay the $18.75 fee.
- All PTINs expire December 31 each year. Renew early for the 2026 tax season.
Common Questions (FAQ)
- Can I use an ITIN instead of an SSN?
No. Individuals with an ITIN are not eligible for a PTIN unless they prove foreign status and identity via Form 8946. - Do I need an EFIN too?
If you want to e-file, you may need an Electronic Filing Identification Number (EFIN) separately. Foreign preparers living abroad who are not part of a U.S.-eligible firm are generally exempt from the e-file mandate but must still attach Form 8948 to paper returns if required. - What if my documents are not in English?
The IRS accepts foreign documents, but you may need a certified translation if requested.
Telephone help
U.S.: 1-877-613-PTIN (7846)
International: +1 915-342-5655
TTY: 1-877-613-3686
(Mon–Fri, 8 a.m.–5 p.m. Central time)
Download the Official Form & Instructions
→ Form 8946 (Rev. October 2025) + Instructions (PDF)
Also download:
Final Tips
- Apply online whenever possible — it is faster and allows secure document uploads.
- Double-check that your foreign address is complete and physical (not a P.O. box).
- Keep your PTIN account updated with any changes (address, SSN if obtained later, etc.).
- Preparing returns without a valid PTIN can result in penalties under IRC section 6695.
For the most current information, always visit the official IRS PTIN page at irs.gov/ptin or consult the instructions on the forms themselves. This article is for informational purposes only and is not a substitute for professional tax advice.
Need help? Contact the IRS PTIN help line or visit the Taxpayer Advocate Service page on getting a PTIN for additional guidance.
Last updated: February 2026 — based on IRS Form 8946 (Rev. Oct 2025), Form W-12 instructions, and official IRS FAQs.