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Introduction

SECTION 3. DEFINITIONS

Internal Revenue Bulletin 2006-2 · 2026-10-03 edition · updated 2026-10-04 · United States

For purposes of this revenue procedure, the terms listed below are defined as follows.

.01 An acceptance agent is a person ( i.e., an individual or an entity) who, pursuant to a written agreement with the IRS, is authorized to assist alien individuals and other foreign persons in obtaining ITINs or EINs from the IRS. See section 4.01 of this revenue procedure for the role of an acceptance agent. A person acting in its capacity as an acceptance agent does not act as an agent of the IRS and is not authorized to hold itself out as an agent of the IRS.

.02 A certifying acceptance agent is a person ( i.e., an individual or an entity) who, pursuant to a written agreement with the IRS, is authorized to assist alien individuals and other foreign persons in obtaining ITINs from the IRS and who also assumes a greater responsibility than an acceptance agent in facilitating the application process for obtaining ITINs. The certifying acceptance agent process does not apply to obtaining EINs. See section 5.01 of this revenue procedure for the role of a certifying acceptance agent. A person acting in its capacity as a certifying acceptance agent does not act as an agent of the IRS and is not authorized to hold itself out as an agent of the IRS.

.03 An alien individual is an individual who is not a citizen or a national of the United States (U.S.).

.04 A foreign person is a nonresident alien individual, a foreign corporation, a foreign partnership, a foreign trust, a foreign estate, or any other person that is not a U.S. person.

.05 Alien status refers to an individual’s status as a non-U.S. citizen or non-U.S. national.

.06 Identity refers to the fact of being the same individual as is represented, claimed, or described.

.07 TIN (taxpayer identifying number) refers to both ITINs and EINs.

.08 Form W–7 refers to IRS Form W–7, Application for IRS Individual Taxpayer Identification Number, including the Spanish-language version, IRS Form W–7(SP).

.09 Form SS–4 refers to IRS Form SS–4, Application for Employer Identifi- cation Number .

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▸Contents — Internal Revenue Bulletin 2006-2
Internal Revenue Bulletin 2006-2

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