It's important for enrolled tax return agents to possess a valid PTIN renewed for the current year if they want to assist in filling federal tax returns for a fee. Here's a list of the most frequently asked questions by our customers with respect to SSN requirements and obtaining a PTIN, when they outsource financial and accounting services to Outsource2india.
This article lists important questions on PTIN across sub-domains. In case the question you are looking for is not answered below, or not addressed satisfactorily, please feel free to contact us.
To obtain a PTIN, individuals need to share their social security numbers. However, it is important to note that US citizens who have an objection to obtaining a social security number for religious reasons, can obtain a PTIN without doing so. Similarly, foreign individuals who are not eligible for a social security number, and have a permanent non-U.S. address, can obtain a PTIN without providing a social security number.
Those individuals who have obtained an Individual Taxpayer Identification Number (ITIN), are not eligible to apply for a PTIN, unless they fall in the category of being foreign individuals who have a permanent non-U.S. address.
Such individuals must first fill Form W-12, which is an application for obtaining IRS Paid Preparer Tax Identification Number. They must also completely fill Form 8945 PTIN Supplemental Application for U.S. Citizens without a Social Security Number Due to Conscientious Religious Objection.
A foreign preparer who does not have a social security number, nor a resident alien of the U.S. as defined in section 7701(b)(1)(A), should do the following to get a PTIN -
A resident of Puerto Rico, who has never filed income tax return in the U.S., can fill the application form online through his PTIN account. He/she should select PTIN Sign-Up from the main menu and follow the instructions to complete the application filing process. Alternatively, one can also fill a physical form W-12, in which the address mentioned on Line 8b has to match the information furnished in the Hacienda tax return papers.
Once again, the original or a notarized copy of the individual's social security card has to be submitted. Other supporting Government documents that are accepted are -
Filled Form W-12, along with the supporting documentation should be sent to -
O2I is a leading accounting outsourcing company in India, and our Tax Preparation Services have helped small and mid-sized business owners file tax returns with ease. Our team of accountants and bookkeepers is capable of efficiently handling all your finance and accounting requirements and provide streamlined in-house servicing during all stages of the tax cycle.