Form 8945
(Rev. October 2017)
Department of the Treasury
Internal Revenue Service
PTIN Supplemental Application For U.S. Citizens
Without a Social Security Number Due To
Conscientious Religious Objection
Go to www.irs.gov/Form8945 for the latest information.
OMB No. 1545-2188
Do not submit this form if you have a U.S. Social Security Number (SSN).
Part I To Be Completed by Preparer
Name
1 First name Middle name Last name
Applicant’s
Personal
Mailing Address
2a Street address, apt. number, or rural route number. If you have a P.O. box, see instructions.
b City or town, state or province, country, and ZIP or foreign postal code
Birth
Information
3a Date of birth (mm/dd/yyyy) b Country of birth 4
Male
Female
c Name at birth (if different from line 1 above)
First name Middle name Last name
Citizenship
and
Identification
Information
5 Citizenship and identification document(s) submitted (see instructions)
Passport/Passport Card U.S. Driver’s License U.S. State ID Card
Voter's Registration Card U.S. Military ID Card Foreign Military ID Card
Civil Birth Certificate Naturalization Papers
I certify that I am and continuously have been a member of
(Name of religious group)
(Religious district or congregation, and county and/or city, state, and ZIP code)
since
(Month) (Day) (Year)
and as a follower of the established teachings of the group, I am conscientiously opposed to applying for and receiving a social
security number. Furthermore, I state that an application for a social security number was never filed by me or on my behalf, and that I
have never received a social security number. Under penalties of perjury, I declare that I have examined this application, including
accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete.
Signature of Applicant
Date
Part II To Be Completed by Authorized Representative of Religious Group
I certify that
(Name of preparer)
is a member of
(Name of religious group/district/congregation)
and as a dutiful follower of aforementioned religious group, has a religious objection to applying for and receiving a social security
number.
Name of Authorized Representative (print or type) Address
Signature of Authorized
Representative
Title
Date
For Internal Use Only
F:
E:
A:
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Cat. No. 37763W
Form 8945 (Rev. 10-2017)
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signature
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Form 8945 (Rev. 10-2017)
Page 2
General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.
Future Developments
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
group.
TIP
You must have a PTIN to prepare a tax return for
compensation.
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
receiving SSNs.
• 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
second line.
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
following address.
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.
TIP
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
seal.
TIP
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
returned.
Form 8945 (Rev. 10-2017)
Page 3
If you submit an original valid passport (or a certified or
notarized copy of a valid passport), you do not need to
submit any other documents. Otherwise, you must submit at
least two of the documents listed below. The documents must
be current, verify your name, and verify that you are a U.S.
citizen. If you submit copies of documents that display
information on both sides, copies of both the front and back
must be attached to the Form 8945. At least one document
must contain your photograph. At least one document must
verify both your identity and U.S. citizenship. Do not attach
expired documents; expired documents will not be accepted.
Supporting Documentation
Can be used to establish:
Identity
U.S. Citizenship
U.S. Passport (the only stand-alone
document)
X X
U.S. Passport card X X
U.S. Driver's license X
U.S. Military ID card X
Foreign Military ID card X
U.S. State ID card X
Voter's registration card X X
Civil birth certificate X X
Naturalization papers X X
Keep a copy of the application for your records.
!
CAUTION
You must submit the proper supporting
documentation with Form 8945. If you do not provide
the proper supporting documentation, your
application will not be processed.
Specific Instructions
Line 1. Enter your legal name on line 1 as it appears on your
documents. This entry should reflect your name as it will be
entered on tax returns that you are paid to prepare.
Lines 2a and b. Enter your complete mailing address on line 2.
Your original documents will be returned to the address you
enter on line 2.
Note: If the U.S. Postal Service will not deliver mail to your
physical location, enter the U.S. Postal Service’s post office box
number for your mailing address. Contact your local U.S. Post
Office for more information. Do not use a post office box owned
by a private firm or company.
Lines 3a, b, and c. Enter your birth information as it
corresponds to your identification documents. Complete line 3c
only if your name at birth is different from the name you entered
on line 1.
Line 5. Check the box indicating the type of document(s) you
are submitting for identification. You must submit documents as
explained earlier under How To Apply.
Signatures. The completed Form 8945 must be signed and
dated by the applicant in Part I and by the authorized
representative of the religious group/district/congregation in
Part II.
Privacy Act and Paperwork Reduction Act Notice. We ask for
the information on this form to carry out the Internal Revenue
laws of the United States. This information will be used to issue
a Preparer Tax Identification Number (PTIN). Our authority to
collect this information is found in section 3710 of the Internal
Revenue Service Restructuring and Reform Act of 1998 and
Internal Revenue Code section 6109. Under section 6109, return
preparers are required to provide their identification number on
what they prepare. Applying for a PTIN is mandatory if you
prepare U.S. tax returns for compensation. Providing
incomplete information may delay or prevent processing of this
application; providing false or fraudulent information may
subject you to penalties.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or
records relating to a form or its instructions must be retained as
long as their contents may become material in the
administration of any Internal Revenue law. Generally, the
information you provide on this form is confidential pursuant to
the Privacy Act of 1974 and tax returns and return information
are confidential pursuant to Code section 6103. However, we
are authorized to disclose this information to contractors to
perform the contract, to the Department of Justice for civil and
criminal litigation, and to cities, states, the District of Columbia,
and U.S. commonwealths and possessions for use in their
return preparer oversight activities and administration of their
tax laws. We may also disclose this information to other
countries under a tax treaty, to federal and state agencies to
enforce federal nontax criminal laws, or to federal law
enforcement and intelligence agencies to combat terrorism.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated burden
for those who file this form is shown below.
Recordkeeping . . . . . . . . . . . 4 hr., 32 min.
Learning about the law or the form . . . . . 0 hr., 40 min.
Preparing and sending the form . . . . . . 1 hr., 58 min.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would
be happy to hear from you. You can send us comments from
www.irs.gov/formcomments. Or you can send your comments
to Internal Revenue Service, Tax Forms and Publications
Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC
20224. Do not send this form to this address. Instead, see
Applying by mail, earlier.