Exhibit G The Differences Between — 0125 Publ 4520 (PDF)

Question	Acceptance Agent (AA)	Certifying Acceptance Agent (CAA)
What is the difference between the duties of an Acceptance Agent and a Certifying Acceptance Agent?	An AA can assist alien persons in obtaining ITINs or EINs from the IRS, but is not authorized to receive the ITIN number. The IRS will issue the assigned number directly to the applicant.	A CAA can assist alien persons in obtaining ITINs or EINs from the IRS, and assumes a greater responsibility in facilitating the application process. CAAs are authorized to receive the assigned ITIN number directly from IRS.
What is the difference between the role of an Acceptance Agent and the role of a Certifying Acceptance Agent?	An AA reviews the required documentation and forwards the completed Form W-7 or SS-4, along with any required supporting documentation and U.S. Federal income tax return (if applicable) to the IRS.	A CAA is authorized to submit a completed Form W-7 to the IRS on behalf of an applicant. For Form W-7, the CAA must attach copies of supporting documentation for the primary and secondary (generally) a spouse. For dependents, CAAs can only authenticate passports and birth certifcates. Note: CAAs cannot authenticate foreign military identifcation cards.
Is there a different application form for Acceptance Agents vs. Certifying Acceptance Agents?	The Acceptance Agent would select the box on the application that reads: “Acceptance Agent”.	The Acceptance Agent would select the box on the top of the application that reads: “Certifying Acceptance Agent”.
Is there a difference between the Agreements of an Acceptance Agent and that of a Certifying Acceptance Agent?	An AA Agreement contains the terms and scope of the Agent’s responsibility when assisting Form W-7/SS-4 applicants.	The CAA agreement contains the terms and scope of the Agent’s responsibility when assisting Form W-7 applicants. It will also include additional information for the facilitation of the ITIN process relating to the Agent’s agreeing to verify documentation, complete a Certifcate of Accuracy (Form W-7-COA), complete forensic documentation training, provide training to their employees and maintain certain records and information.

46 Acceptance Agents Guide