PART 1 – GENERAL INFORMATION

What’s New?

Change to Acceptance Agent Application process. We no longer accept paper Form 13551 applications. All applications to participate in the IRS Acceptance Agent Program must now be submitted electronically.

Access to the new electronic Acceptance Agent Application. To access the new Acceptance Agent application, you must login to IRS e-Services. The Acceptance Agent Application is one of several e-Services applications. See irs.gov/e-services for more information. To access e-Services, users must create credentials using our Credential Service Provider, ID.me to validate their identity.

Create an ID.Me account. ID.me is an account created, maintained, and secured by a private technology provider. If you do not have an ID.me account, you must create a new account to access e-Services. See help.id.me for more information.

Document Upload Tool. Access the Document Upload Tool at IRS.gov/caaReply to upload any required documentation (i.e., Forensic Training Certificates, Professional Credentials, Citizenship documents).Complete this step immediately after submitting your application through e-Services.

Fingerprint cards. Applicants will not submit fingerprint cards as a part of the new Acceptance Agent application process. However, background checks will still be conducted, except for those organizations that are specifically excluded in Revenue Procedure 2006-10.

Important Information to Note:

1. All persons listed as a Responsible Party of an Acceptance Agent (AA) or Certifying Acceptance Agent (CAA) must take the Mandatory ITIN training, provide proof of professional/ERO status, if applicable and complete Forensic Document Training (CAAs only). These items must be completed prior to approval into the IRS Acceptance Agent Program. (See “How do I apply to become an Acceptance Agent?”)
2. Both the responsible party(s) and the principal, partner or owner of the business must electronically sign all applications. (See “Who may sign the Acceptance Agent application?”)
3. CAAs must satisfy quality standards to avoid termination from the Acceptance Agent Program. Forms W-7 submitted by CAAs will be monitored to ensure that they are within an acceptable

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“suspense” and “reject” processing rate. (See “Can an Acceptance Agent Agreement be terminated?) 4. Certifying Acceptance Agents (CAAs) can only authenticate documents that are original or certified by the issuing agency as proof of foreign status and identity. CAAs can ONLY authenticate the passport and birth certificate for dependents. CAAs cannot authenticate foreign military identification cards. (See in Part 6, “Can I accept “copies” of the applicant’s original documents to support their claim of “identity” and “foreign status”?) 5. Form W-7(COA) must be submitted with each Form W-7 submitted by a CAA. We will not accept substitutions to this form on CAA letterhead. (See “What is a “Certificate of Accuracy”?”) 6. All ITIN applications (including those submitted by Acceptance Agents), must have a valid U.S. Federal income tax return attached. ITINs will not be assigned prior to the taxpayer filing a valid U.S. Federal income tax return (Form 1040, 1040A, 1040EZ, 1040-NR, 1040-EZ or 1040X), unless an exception to the tax return filing requirement is met (See What are the five exceptions to the tax return filing requirement?) 7. All Form W-7s submitted under Exception criteria, require supplemental documentation to prove Exception criteria. (See Exhibit C – Exceptions to the Tax Return Filing Requirement) 8. Because of the Tax Cuts and Jobs Act (TCJA) of 2017, the deduction for personal exemptions was suspended for tax years 2018 through 2025. As a result, spouses and dependents are not eligible to apply for or renew an ITIN, unless they are claimed for an allowable tax benefit or are filing their own federal tax return. The individual must be listed on an attached U.S. federal tax return with the schedule or form that applies to the allowable tax benefit. (See "What is an allowable tax benefit?") 9. All Form W-7 applicants entering the U.S. with a green card or visa that permits them to obtain employment in the U.S. must first apply for a Social Security Number (SSN). If the Social Security Administration (SSA) will not issue an SSN, a letter of denial must be obtained and attached to the Form W-7. This requirement remains the

same if you are requesting an ITIN under an Exception. (See What are the documentation requirements when applying for an ITIN?) 10. A passport is a stand-alone document for proof of identity and foreign status only. Copies of a passport must include the U.S. visa pages if a visa is required for the Form W-7 application. Note: A passport that doesn’t have a date of entry into the United States will no longer be accepted as a stand-alone identification document for certain dependents. If you submit an original valid passport (or certified copy of a valid passport), you do not need to submit a combination of at least two or more other current documents from the list on Exhibit A. (See What are the documentation requirements when applying for an ITIN?) 11. The entry date in the U.S. (Line 6d, Form W-7) must contain the complete date on which an individual entered the United States for the purpose for which they are requesting an ITIN. The date should be entered in month/day/year format (mm/dd/yyyy). If they never entered the U.S. enter “Never entered the U.S.” on this line. (See Part 3- Line 6d. Identification Documents) 12. All Powers of Attorney (POAs) must be submitted to the IRS in English. POAs received in a foreign language will be considered invalid unless accompanied by a certified English translation. (See What are the procedures for IRS communication?) 13. If your client moves before they receive their ITIN, they should send a letter to the ITIN Operation that includes the previous and current addresses. (See What should I do if I have not received the client’s ITIN by the end of the 7-week period?) 14. You may not e-file a tax return(s) using an ITIN in the year in which it is received. If your client applies for and receives an ITIN this year, they may not e-file any tax return (including prior year returns) using that ITIN, until next year. (See in Part 6, “Can I e-file a tax return with an ITIN?”) 15. Your client’s ITIN may expire. For additional information, (See “When will the taxpayer’s ITIN expire?”)

What is an ITIN?

An ITIN (Individual Taxpayer Identification Number) is a tax processing number, issued by the Internal Revenue Service, for certain resident and nonresident aliens, their spouses, and their dependents. An ITIN is only available

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to individuals who are required to have a taxpayer identification number for tax purposes, but who do not have, and are not eligible to obtain, a Social Security Number (SSN) from the Social Security Administration (SSA). It is a nine-digit number beginning with the number “9”, has a range of numbers from “50” to “65”, “70” to “88”, “90” to “92” and “94” to “99” for the fourth and fifth digits and is formatted like a SSN (i.e. XXXXX-XXXX). ITINs are issued regardless of immigration status because both resident and nonresident aliens may have United States federal tax filing and payment responsibilities under the Internal Revenue Code.

Only individuals who are required to file a U.S. federal income return, or who file a tax return to claim a refund of over-withheld tax are eligible to receive an ITIN.

How does an individual request an ITIN on behalf of a deceased taxpayer?

When an ITIN is requested for a deceased taxpayer, the word “Deceased” and the date of death should be written across the top of the Form W-7. In addition to meeting all of the requirements in the Instructions for Form W-7 for obtaining an ITIN, additional documentation to substantiate the death of the individual must be provided pursuant to the chart below.

(c) You are not the surviving spouse claiming a refund on a joint return

and

there was no executor or administrator of the deceased’s estate appointed

• Form W-7

• U.S. individual federal tax return

• Documentation substantiating identity and foreign status of the deceased

​ along with

• Form 1310

• A copy of the Certificate

of Death.

• If a Form W-7 is attached for a deceased taxpayer under 18 years of age, then one of the documents proving identity, foreign status and/or U.S. residency must be a birth certificate unless a passport with a U.S.

date of entry is submitted.

How does a taxpayer apply for an ITIN/EIN?

A taxpayer who needs an ITIN must complete Form W-7 (Application for IRS Individual Taxpayer Identification Number) and submit it to the Internal Revenue Service along with a valid U.S. federal income tax return (unless an exception to the tax return filing requirement is met. For your convenience, you can access fillable Form W-7 at https://www.irs.gov/pub/irs-pdf/fw7.pdf, complete, print then sign the Form W-7. Supporting documentation to substantiate the individual’s “identity” and “foreign status” must also be attached. A taxpayer who needs an EIN (Employer Identification Number) must complete Form SS-4 (Application for Employer Identification Number) and submit it to the Internal Revenue Service along with any required supplementary statements in accordance with the instructions to the Form SS-4.

Should spouses and dependents apply for or renew their ITINs?

For tax years 2018 through 2025, spouses and dependents should not apply for or renew an ITIN unless they are claimed for an allowable tax benefit, or if they file their own tax return. The individual must be listed on an attached U.S. individual federal tax return with the schedule or form that applies to the allowable tax benefit.

What is an allowable tax benefit?

For tax years after December 31, 2017, spouses and dependents are NOT eligible for an ITIN or to renew an ITIN unless they are claimed for an allowable tax benefit or they file their own tax return. Spouses and dependents must be listed on an attached U.S. federal tax return and include the schedule or form that applies to the allowable tax benefit. An allowable tax benefit includes a spouse filing a joint return, head of household (HOH), Qualifying Surviving

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Spouse (QSS), American opportunity tax credit (AOTC), premium tax credit (PTC), child and dependent care credit (CDCC), or credit for other dependents (ODC).

Head of household (HOH). If Form W-7 is submitted to claim the HOH filing status, then an attached tax return that lists the applicant as a dependent is required. Dependent applicants must be your qualifying children or qualifying relatives and must either:

• Have lived with you for more than half the year (including temporary absences), or

• Be your parent.

See Pub. 501 for more information.

CAUTION: An ITIN will not be assigned or renewed for a HOH qualifying person who is not also claimed as a dependent on an attached tax return.

American opportunity tax credit (AOTC). If Form W-7 is submitted to claim the AOTC, then an attached tax return and Form 8863 that list the applicant are required. Dependent applicants must be qualifying children or qualifying relatives of the taxpayer who claims the AOTC. See Pub. 970 for more information.

Qualifying surviving spouse (QSS). If Form W-7 is submitted to claim the QSS filing status, then an attached tax return is required that checks the QSS filing status box and lists the applicant as a dependent. A dependent applicant must be your child or stepchild (not a foster child) and must have lived with you the entire year (including temporary absences). See Pub. 501 for more information.

Premium tax credit (PTC). If Form W-7 is submitted to claim PTC; then an attached tax return that lists the applicant and Form 8962 are required. See Pub. 974 for more information.

Child and dependent care credit (CDCC). If Form W-7 is submitted to claim the CDCC, then an attached tax return and Form 2441 that list the applicant are required. See Pub. 503 for more information.

Credit for other dependents (ODC). If Form W-7 is submitted to claim the ODC, the applicant must be listed on an attached tax return with the “Credit for other dependents” box checked next to their name. Dependent applicants must be your qualifying children or qualifying relatives who are U.S. residents or U.S. nationals. See Schedule 8812 (Form 1040) and its instructions for more information When will the taxpayer’s ITIN expire?

When will the taxpayer's ITIN expire? If your ITIN wasn't included on at least one U.S. federal tax return for the last three consecutive tax years, it will expire on December 31st of the third consecutive tax

year, and must be renewed before being used again on a U.S. federal tax return. If your ITIN was assigned before 2013 and was never renewed, you'll need to submit a renewal application with your U.S. federal tax return.

How does a taxpayer renew an ITIN? An ITIN only needs to be renewed if it’ll be included on a U.S. federal tax return and it’s expired. Taxpayers must complete Form W-7/W-7(SP) and submit it to the Internal Revenue Service along with supporting documentation to substantiate their identity and foreign status, and U.S. residency if applicable. Individuals renewing an ITIN must also include a U.S. federal tax return unless they meet an exception. Renewing applicants must use the most current version of Form W-7 to avoid delays in processing. For your convenience, you can access fillable Form W-7 at https://www.irs.gov/pub/irs-pdf/fw7.pdf, complete, print then sign the Form W-7.

Glossary of Terms:

For purposes of this document, the terms listed below are defined as follows:

An Acceptance Agent (AA) is a person (i.e. an individual or an entity) who, pursuant to a written Agreement with the Internal Revenue Service, is authorized to assist alien individuals and other foreign persons in obtaining ITINs or EINs from the IRS.

A Certifying Acceptance Agent (CAA) is a person (i.e. an individual or an entity) who, pursuant to a written agreement with the Internal Revenue Service, is not only authorized to assist an alien individual and other foreign persons in obtaining ITINs (Individual Taxpayer Identification Numbers) for tax purposes only, but also assumes a greater responsibility in facilitating the application process.

Note: For purposes of this publication the phrase “Acceptance Agent” will be used to describe both an Acceptance Agent (AA) and a Certifying Acceptance Agent (CAA). Generally, both an AA and CAA follow the same procedures, with a CAA assuming increased responsibilities. Specific instructions for CAAs are added within each paragraph when it is necessary to differentiate between the two.

Certificate of Accuracy (Form W-7 (COA)) :

Foreign Person States:

Foreign Status/Alien Status:

Certification which is submitted to the IRS by a Certifying Acceptance Agent declaring that it has reviewed the appropriate documentation evidencing the applicant’s identity and foreign status and that it has found the documentation to be complete and accurate to the best of its knowledge.(See Form W-7 (COA) in the Exhibits).

Refers to a nonresident alien individual, a foreign corporation, a foreign partnership, a foreign trust, foreign estate, or any other person that is not a U.S. person, the U.S. government, a U.S. State or the District of Columbia.

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

Form SS-4: Refers to IRS Form SS-4, Application for Employer Identification Number.

Form W-7: Refers to the IRS Form W-7 and W-7(SP) - Application for IRS Individual Taxpayer Identification Number (in English and Spanish).

Identity: Refers to same individual as is represented, claimed or described.

ITIN: Individual Taxpayer Identification Number.

Responsible Party:

This is an individual who has been authorized by the business to be the official point of contact with the IRS and to ensure that all requirements of the Acceptance Agent program are followed. A responsible party is permitted to sign both the Form W-7 (as an Acceptance Agent ) and the Certificate of Accuracy.

Alien Individual:

Refers to an individual who is not a citizen or a national of the Unites States.

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TIN: Taxpayer Identification Number. This refers to ITINs (Individual Tax Identification Numbers), EINs (Employer Identification Numbers), SSNs (Social Security Numbers) and ATINs (Adoption Taxpayer Identification Numbers).