Exhibit G (continued) — 0125 Publ 4520 (PDF)

Question	Acceptance Agent (AA)	Certifying Acceptance Agent (CAA)
What is the difference in the procedures for submitting ITIN application forms?	An AA shall submit to the IRS the ITIN application forms, or approved substitute forms, together with a valid U.S. Federal income tax return (if applicable), required supporting documentation and a letter from the SSA stating that the taxpayer is not eligible to receive a U.S. Social Security Number (if applicable).	The CAA shall submit to the IRS the ITIN application forms, or approved substitute forms, together with a valid U.S. Federal income tax return (if applicable), a Certifcate of Accuracy (Form W-7 (COA)) with a copy of the documentation for the applicant (primary, secondary or dependent), except for foreign military identifcation card, and letter from the SSA stating that the taxpayer is not eligible to receive a U.S. Social Security Number (if applicable). For dependents, CAAs can only authenticate passports and birth certifcates.
What are the differences in the procedures for reviewing and submitting required documentation for assignment of an ITIN?	An AA will review documentation to determine whether it is approved evidence of identity and foreign status, before submitting it to IRS along with the completed Form W-7.	A CAA will verify the identity and foreign status of the applicant and submit a Certifcate of Accuracy (Form W-7-COA), with a copy of the documentation for the primary and secondary. For dependents, CAAs canonly authenticate passports and birth certifcates. Note: CAAs cannot authenticate foreign military identifcation cards.
What is the difference between the procedures of IRS compliance checks?	The IRS will specify within the Acceptance Agent Agreement, the checks to verify the Agent’s compliance with the Agreement. In particular the procedures must enable the IRS to verify that the Acceptance Agent has adequate procedures in effect to assist the applicant’s properly.	The IRS will specify within the CAA Agreement, the compliance checks on the Agent’s certifcations. The IRS may rely on sampling techniques and/or verifcation with ITIN recipients to assure the reliability of the Agent’s certifcations. A CAA must also agree to furnish supporting documentary evidence to the IRS upon request. Where the CAA resides out of the United States, in appropriate cases, assistance may be requested from the tax authorities of the country where the Agent resides.

47 Acceptance Agents Guide