Professional Documents
Culture Documents
Do not submit this form if you have, or are eligible to get, a U.S. Social Security Number (SSN).
Applicant’s 2a Street address, apartment number, or rural route number. Do not use a P.O. box number.
Non-U.S.
Physical
Address b City or town, state or province, country, and ZIP or foreign postal code
(see instructions)
Foreign Status 5 Foreign status and identification document(s) submitted (see instructions)
Sign Under penalties of perjury, I declare that I have examined this application, including accompanying
Here documentation and statements, and to the best of my knowledge and belief, it is true, correct, and
complete.
Signature of applicant Date Phone number
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F:
E:
A:
P:
For Paperwork Reduction Act Notice, see instructions. Catalog Number 37764H Form 8946 (Rev. 6-2021)
Form 8946 (Rev. 6-2021) Page 2
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government issued. Examples of acceptable supporting documents are
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CAUTION
any time, you will need to notify us once you actually receive
your SSN so that it can be added to your PTIN account.
listed in the following table. 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 8946. Do not attach expired documents.
Form 8946 (Rev. 6-2021) Page 3
Supporting Documents
Can be used to establish:
Foreign Person
Identity
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CAUTION
file this form. If you do not have a foreign address, STOP. Do
not file this form.
Status
Lines 3a–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.
Passport (the only stand-alone
X X Line 5. Check the box indicating the type of document(s) you are
document)
submitting for foreign status and identification. You must submit
Visa issued by U.S. Department of documents as explained earlier under How To Apply.
X X
State Signature. The completed Form 8946 must be signed and dated by the
applicant.
Foreign driver’s license X
Foreign Military ID card X X Paperwork Reduction Act Notice. We ask for the information on this
form to carry out the Internal Revenue laws of the United States. This
Foreign voter’s registration card X X information will be used to issue a Preparer Tax Identification Number
(PTIN).
Civil birth certificate X* X You are not required to provide the information requested on a form
that is subject to the Paperwork Reduction Act unless the form displays
National ID card X X 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
* Can only be used to establish foreign person status if it is a foreign material in the administration of any Internal Revenue law. Generally, the
document. information you provide on this form is confidential pursuant to the
Privacy Act of 1974 and tax returns and return information are
Note: Keep a copy of the application for your records. confidential pursuant to Code section 6103.
You must submit the proper supporting documents with The time needed to complete and file this form will vary depending on
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CAUTION
Form 8946. If you do not provide the proper supporting
documents, your application will not be processed.
individual circumstances. The estimated burden for those who file this
form is shown below.
Recordkeeping . . . . . . . . . . . . 2 hr., 37 min.
Learning about the law or the form . . . . . . . . 34 min.
Specific Instructions
Preparing and sending the form . . . . . . . 1 hr., 40 min.
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 If you have comments concerning the accuracy of these time
tax returns that you are paid to prepare. estimates or suggestions for making this form simpler, we would be
happy to hear from you. You can send us comments from
Lines 2a–b. Enter your complete non-U.S. physical mailing address. www.irs.gov/formcomments. Or you can send your comments to
This address should be your physical address where you normally Internal Revenue Service, Tax Forms and Publications Division, 1111
reside outside the United States. Failure to provide a complete non-U.S. Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send
physical address on lines 2a–b will result in your application being this form to this address. Instead, see Applying by mail, earlier.
rejected.