Exhibit K Acceptance Agent/Certifying Acceptance Agent Check List

Prior to sending in Form W-7 and attached documentation (if applicable)

did you remember to:

1. Verify that you are completing the most current

version of the Form W-7/W-7(SP).

2. Verify that the entries on the Form W-7/W-7(SP)

do not conflict with the supporting documentation presented.

3. Limit the documents you accept as proof of identity

and foreign status to only those described in this Publication or the Instructions for Form W-7.

4. Ensure that your clients have a federal tax reason for

applying for an ITIN.

5. Attach a valid U.S. Federal income tax return to

substantiate the filing requirement, unless one of the exceptions to the tax return filing requirement is met. Note: CAAs cannot authenticate foreign military identification cards. We cannot release tax refunds unless the information on the tax return matches the information on the reporting document (i.e. Form W-2, 1099, 1042-S, etc.).

6. Attach the required substantiating documentation for

clients who meet an exception to the tax return filing requirement.

7. Attach a copy of a letter or statement from the Social

Security Administration stating that the applicant’s request for a SSN was denied. (This only pertains to persons who are eligible to receive a SSN).

8. Attach a letter from the Designated School Official

or Responsible Officer, (if applicable) stating that the student is here for the purposes of study and will not be receiving income for personal services.

9. Check that you entered a complete date of entry

(if applicable) in a month/day/year (MM/DD/YYYY) format or if the applicant has never entered the United States enter “Never entered the U.S.” on this line.

51 Acceptance Agents Guide

10. Enter the date of the application in a

month/day/year (MM/DD/YYYY) format.

11. Complete the Acceptance Agent’s portion of Form

W-7/W-7(SP). Be sure to include your assigned EIN, Office Code and PTIN.

12. Attach Power of Attorney – Form 2848 or Form 8821

(if applicable).

13. Attach Form W-7/W-7(SP) to the front of the U.S.

Federal income tax return. If you are applying for more than one ITIN for the same return (such as for a primary taxpayer, a spouse and/or dependents), attach all Forms W-7/W-7(SP) in the order that the individuals are listed on the tax return.

14. Complete, sign and attach Form W-7 (COA) if a

Certifying Acceptance Agent.

15. Mail Form W-7, Form W-7(COA) (only applies to Certifying Acceptance Agents) a valid U.S. Federal income tax return (if applicable) and any required supporting documentation to:

Internal Revenue Service

ITIN Operations P.O. Box 149342 Austin, TX 78714-9342

If you are using a private delivery service, send your

Form W-7 package to:

Internal Revenue Service

ITIN Operations Mail Stop 6090-AUSC 3651 S. Interregional, Hwy 35 Austin, TX 78741-0000

Publication 4520 (Rev. 1-2025) Catalog Number 48208Y Department of the Treasury Internal Revenue Service www.irs.gov