IRS Form 8945 – IRS Forms, Instructions, Pubs 2026 – If you are a U.S. citizen who prepares tax returns for compensation but cannot obtain a Social Security Number (SSN) because of a conscientious religious objection, IRS Form 8945 is the key document you need. This supplemental application allows eligible individuals to apply for or renew a Preparer Tax Identification Number (PTIN) without an SSN.
Form 8945 (Rev. May 2021) remains the current version as of 2026 and pairs with Form W-12 (IRS Paid Preparer Tax Identification Number Application and Renewal). All paid tax return preparers must have a PTIN, but this exception accommodates specific religious beliefs while maintaining IRS verification standards.
Download the official IRS Form 8945 PDF here: https://www.irs.gov/pub/irs-pdf/f8945.pdf
Who Needs IRS Form 8945?
You must file Form 8945 if you:
- Are a U.S. citizen
- Have a conscientious religious objection to obtaining an SSN
- Belong to a recognized religious group that has opposed SSNs for its members since at least December 31, 1950
- Want to prepare U.S. federal tax returns for compensation (and thus need a PTIN)
Do not use Form 8945 if you already have an SSN, an ITIN (unless you qualify under foreign person rules), or are not a member of a qualifying religious group. Individuals with a pending SSN application also cannot file this form.
Common examples include members of certain Amish, Old Order Mennonite, or other Anabaptist communities whose established teachings prohibit SSNs.
Eligibility Requirements for Form 8945
To qualify:
- You must be (and continuously have been) a member of a recognized religious group conscientiously opposed to SSNs.
- The group must have existed continuously since December 31, 1950.
- Neither you nor anyone else has ever received Social Security benefits based on your wages or self-employment income.
- You have never applied for or received an SSN.
An authorized representative of your religious group (e.g., bishop, minister, or designated leader) must certify your membership and objection on Part II of the form.
Step-by-Step: How to Apply for a PTIN Using Form 8945?
The process combines Form W-12 (which can be completed online or on paper) with the paper-only Form 8945 plus supporting documents.
- Complete Form W-12
- Online at IRS.gov/ptin (recommended) — the system will prompt you to mail Form 8945 and documents.
- Or download and fill out the paper version.
- Fill Out Form 8945 (detailed instructions below).
- Gather and attach required documentation (originals, certified copies, or notarized copies).
- Mail everything together to the IRS Tax Professional PTIN Processing Center.
Processing time: Allow 4–6 weeks (up to 6 weeks recommended for planning). Original documents are returned to the mailing address on your form (typically within 60 days).
Mailing Address (current as of 2026):
IRS Tax Professional PTIN Processing Center
PO Box 380638
San Antonio, TX 78268
Required Supporting Documents for Form 8945
You must prove identity, U.S. citizenship, and membership in the religious group.
- Best option: A valid U.S. passport (or certified/notarized copy) — this single document satisfies identity + citizenship. No other ID needed.
- Alternative: At least two other documents (at least one with your photo, at least one proving both identity and citizenship). All must be current and consistent with the information on Form 8945.
Accepted Documents:
| Document | Proves Identity | Proves U.S. Citizenship |
|---|---|---|
| U.S. Passport | Yes | Yes |
| U.S. Passport Card | Yes | Yes |
| U.S. Driver’s License | Yes | No |
| U.S. Military ID Card | Yes | No |
| U.S. State ID Card | Yes | No |
| Voter’s Registration Card | Yes | Yes |
| Civil Birth Certificate | No | Yes |
| Naturalization Papers | No | Yes |
Tips:
- Certified copies must bear an official seal from the issuing agency.
- Notarized copies must be done by a U.S. notary (or authorized foreign notary) who viewed the originals.
- Do not send expired documents.
- Keep copies of everything for your records.
How to Complete IRS Form 8945 (Line-by-Line Guide)
Part I – To Be Completed by the Preparer (You)
- Line 1: Legal name (exactly as it will appear on tax returns you prepare).
- Line 2: Complete mailing address (documents will be returned here; use PO Box only if USPS does not deliver to your street).
- Line 3: Date of birth, country of birth, and name at birth (if different).
- Line 4: Gender.
- Line 5: Check the box(es) for the document(s) you are submitting.
- Certification statement: Fill in your religious group name, district/congregation details, county/city/state/ZIP, and the date you became a member. Sign and date under penalties of perjury.
Part II – To Be Completed by Authorized Representative of Religious Group
- The representative certifies your membership and religious objection.
- Provide their printed name, address, title, signature, and date.
Both parts must be signed. Keep a copy for your records.
Renewing Your PTIN (Important Note)
If you already have a PTIN obtained via Form 8945, you do not need to resubmit Form 8945 or supporting documents when renewing. Simply renew via Form W-12 and enter your date of birth on line 3.
Common Questions About Form 8945
- Can I apply entirely online?
No — Form 8945 must be submitted on paper with documents, even if you complete W-12 online. - What if my documents are not returned within 60 days?
Call 1-877-613-PTIN (7846) or the international line +1-915-342-5655 (Mon–Fri, 8 a.m.–5 p.m. Central time). - Is there a fee?
There is no additional fee for Form 8945 itself, but the standard PTIN application/renewal fee applies through Form W-12. - What groups qualify?
The IRS does not publish a specific list. Your religious group’s authorized representative must certify that it meets the criteria in the form instructions and Revenue Procedure 2010-41.
Why Form 8945 Exists?
The IRS requires PTINs for all compensated preparers under IRC Section 6109, but provides this accommodation for religious objectors while still verifying identity and eligibility through rigorous documentation. This balances regulatory needs with First Amendment protections.
Final Tips for Success
- Double-check that all names, dates, and addresses match exactly across documents and forms.
- Submit certified or notarized copies whenever possible to avoid risking originals in the mail.
- Apply early — especially before tax season — to allow for the 4–6 week processing window.
- Always use the latest form and instructions from IRS.gov.
For the most up-to-date information, visit the official IRS pages:
By following this guide, eligible U.S. citizens can successfully obtain or renew their PTIN and continue preparing tax returns in full compliance with IRS rules while honoring their religious convictions. If your situation is unique, consult a tax professional or call the PTIN help line for personalized assistance.