Form 8945 (Rev. 10-2017)
Section references are to the Internal Revenue Code unless
For the latest information about developments related to Form
8945 and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/Form8945.
Purpose of Form
Form 8945 is used by U.S. citizens who are members of certain
recognized religious groups (defined below) that want to
prepare tax returns for compensation. All tax return preparers
must obtain a preparer tax identification number (PTIN) to
prepare tax returns for compensation. Generally, the IRS
requires an individual to provide a social security number (SSN)
to get a PTIN. Because members of certain religious groups
have a conscientious objection to obtaining an SSN, Form 8945
must be filed by these individuals to establish their identity, U.S.
citizenship, and status as members of a recognized religious
You must have a PTIN to prepare a tax return for
SSNs. Do not complete Form 8945 if you have an SSN or are
not a member of a religious group that has a conscientious
objection to obtaining an SSN. If you have an application for an
SSN pending, do not file Form 8945.
If you already have an SSN, enter the SSN when you apply for
your PTIN using Form W-12, IRS Paid Preparer Tax Identification
Number (PTIN) Application and Renewal.
To get an SSN, see Form SS-5, Application for a Social
Security Card. To get Form SS-5 or to find out if you are eligible
to get an SSN, go to www.SSA.gov or contact a Social Security
Administration (SSA) office.
Telephone help. If you have questions about completing this
form, the status of your application, or the return of your original
documents submitted with this form, you may call the following
phone numbers. If calling from the United States, call
1-877-613-PTIN (7846). For TTY/TDD assistance, call
1-877-613-3686. If calling internationally, call +1 915-342-5655
(not a toll-free number). Telephone help is generally available
Monday through Friday from 8:00 a.m. to 5:00 p.m. Central time.
Who May Apply
You may apply if you are a member of, and follow the teachings
of, a recognized religious group (as defined below).
You are not eligible to file Form 8945 as part of the process of
obtaining a PTIN if you received social security benefits or
payments, or if anyone else received these benefits or payments
based on your wages or self-employment income.
Recognized religious group. A recognized religious group
must meet the following requirements.
• It is conscientiously opposed to its members applying for and
• It has existed continuously since December 31, 1950.
Certification. In order to complete the certification portion
above the signature of applicant, you need to enter your
religious group (on the first line) followed by the religious district
or congregation (on the second line). For example, if you enter
“Old Order Amish” as your religious group, then you would enter
“Conewango Valley North District,” “Conewango Valley West
District,” etc., on the second line as the district. However, if you
are Anabaptist or Mennonite, enter the name of your religious
group as “Unaffiliated Mennonite Churches,” or “Eastern
Pennsylvania Mennonite Church,” etc., as your religious group,
and the congregation as “Antrim Mennonite Church
(Anabaptist),” or “Bethel Mennonite Church (Mennonite),” on the
How To Apply
Online. Go to the webpage www.irs.gov/ptin for information.
During the PTIN application process, you will be prompted to
complete and mail Form 8945 and supporting documents to the
address noted below.
Applying by mail. Complete both Form W-12 and Form 8945.
• Send both forms and the supporting documents to the
IRS Tax Professional PTIN Processing Center
1605 George Dieter PMB 678
El Paso, TX 79936
Allow 4 to 6 weeks for the IRS to process your application.
Submission of Form 8945. Submit the following.
1. Your completed Form 8945.
2. The original documents, certified copies, or notarized
copies of documents that substantiate the information provided
on Form 8945. The supporting documentation must be
consistent with the information provided on Form 8945. For
example, the name must be the same as on Form 8945, line 1
(or in the case of a civil birth certificate, line 3); and the date of
birth must be the same as on Form 8945, line 3.
To avoid any loss of your documents, it is suggested
you do not submit the original documentation.
You can submit original documents, or certified or notarized
copies. A certified document is one that the original issuing
agency provides and certifies as an exact copy of the original
document and contains an official seal from the issuing agency.
All certifications must stay attached to the copies of the
documents when they’re sent to the IRS. Certified documents
have a stamp and/or an ink seal (may or may not be raised). Any
document certified by a foreign official must be issued by the
agency or official custodian of the original record. The foreign
certification must clearly certify that each document is a true
copy of the original. All certifications must stay attached to the
copies of the documents when they are sent to the IRS.
A notarized document is one that has been notarized by a
U.S. notary public, U.S. government military officer (JAG
Officer), U.S. State Department, U.S. Consul/Embassy
Employee, or a foreign notary legally authorized within his or her
local jurisdiction to certify that each document is a true copy of
the original. To do this, the notary must see the valid, unaltered,
original documents and verify that the copies conform to the
original. All of the notarized copies must bear the mark (stamp,
signature, etc.) of the notary. Notarized documents may or may
not have a signature but will have a stamp and usually a raised
Original documents you submit will be returned to
you at the mailing address shown on your Form
8945. You do not need to provide a return envelope.
If your original documents are not returned within 60
days, you can call us at the phone numbers provided earlier
under Telephone help. Copies of documents will not be