Section 6109(a)(4) requires a tax preparer to provide an identification number which in this case is a PTIN number.
Under section 6109(c), the information required to identify a tax return preparer would be the same as a foreigner without a SSN. In other words a passport and/or ITIN number would be enough to identify a tax preparer. Section 6109(d) allows Social Security or ITIN Number is to identify taxpayer who file tax returns for purposes of section 205(c)(2)(A). Section 205(c)(2)(A) is the process of maintaining Social Security payments records in W-2 to Social Security account only. PTIN numbers