PTIN Renewal and the WISP Question on Form W-12

Updated 10/14/2026. Sources at the end.

Form W-12 (Rev. 10-2025) is the IRS application and renewal form for a Preparer Tax Identification Number. Line 11, Data Security Responsibilities, asks every preparer to check Yes or No beside this statement:

I am aware that paid tax return preparers are required by law to create and maintain a written information security plan that provides data and system security protections for all taxpayer information.

The form adds: See IRS Publication 5708 and 4557 for more information about your responsibilities.

What the instructions point to

The Instructions for Form W-12 (Revised October 2025) ask you to check the box to acknowledge that paid preparers are required by law to create and maintain a written information security plan, and list these resources: 16 CFR Part 314, Standards for Safeguarding Customer Information; Publication 5708, Creating a Written Information Security Plan for Your Tax & Accounting Practice; Publication 5709, How to Create a Written Information Security Plan for Data Safety; Publication 4557, Safeguarding Taxpayer Data; and Publication 5417, Basic Security Plan Considerations for Tax Professionals.

Renewal timing

A PTIN is valid for a calendar year: the instructions say a PTIN for the current year is valid until December 31 of that year. A mailed renewal needs a separate payment for each calendar year. A PTIN that has been inactive or expired for more than three consecutive years needs a new registration application.

Before you answer

Have the plan written. The WISP template follows Publication 5708, and the Safeguards Rule checklist lists what the plan must cover.

Frequently asked questions

What does Form W-12 line 11 ask?

It asks the preparer to answer Yes or No to a statement that paid tax return preparers are required by law to create and maintain a written information security plan that provides data and system security protections for all taxpayer information.