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SOCIAL SECURITY NEWS: IRS to Require PTIN among Individuals without SS number

October 26, 2010

Washington, D.C. – The US Internal Revenue Service (IRS) will require preparers without a Social Security number to obtain a preparer tax identification number (PTIN) after October 31, 2011.

IRS released the new revenue procedure on Tuesday, requiring paid tax return preparers to obtain a PTIN and comply with Social Security number requirement. Foreign persons and U.S. citizens, who are religiously prohibited to obtain SS number, can apply for supplemental SS identification.

The preparers will have to fill out IRS Form W-12 or IRS Paid Preparer Tax Identification Number (PTIN) Application. For those who have no SS number, IRS requires completion of the following: Form 8946, PTIN Supplemental Application for Foreign Persons Without a Social Security Number (Form 8945), or PTIN Supplemental Application for U.S. Citizens Without a Social Security Number Due to Conscientious Religious Objection.

The IRS forms must be submitted along with the additional requirements set by Social Security Administration. Preparers must apply for the new PTIN immediately after January 31, 2011. Form 8945 or 8946 along with Form W-12 and additional SS requirements must be submitted within 60 days after the filing of PTIN.

The new PTIN policy aims to fully regulate paid tax return preparers without SS number after October 31, 2011.

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