PART 6 – QUESTIONS AND ANSWERS

What is the difference between an ITIN, an EIN and a SSN?

An ITIN (Individual Tax Identification Number) is issued to an individual by the IRS for tax purposes only. An ITIN is not valid for identification outside of the tax system. It does not grant the right to work in the U.S., change immigration status, and does not qualify the applicant for the Earned Income Tax Credit.

An SSN is issued by the Social Security Administration (SSA) and is used for tax purposes and employment purposes.

An EIN is issued by the IRS to businesses. An EIN is for use with your business activities (tax filing and reporting purposes).

If your client thinks that they once had a SSN, but are not sure, have them check with the SSA before applying for an ITIN. The SSA website is located at www.SSA.gov.

What other IRS documents provide information about Acceptance Agents?

IRS Revenue Procedure 2006-10 provides guidance on the qualifications for becoming an Acceptance Agent/ Certifying Acceptance Agent and for the execution of an Agreement between an Acceptance Agent and the Internal Revenue Service.

IRS Regulation Sec. 301.6109-1 describes the IRS Acceptance Agent Agreement. Detailed information about ITINs can be found in IRS Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number and Publication 519, A U.S. Tax Guide for Aliens, (i.e. requirements for aliens who need to obtain taxpayer identification numbers).

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Copies of IRS Publications and Forms are available free of charge. To obtain a copy of a publication:

• Call 1-800-TAX FORM (1-800-829-3676) within

the continental United States only. Bulk quantities may also be ordered through this number.

• If you have a foreign address, write to: IRS National Distribution Center 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613
• Visit your nearest IRS TAC (Taxpayer Assistance

Center)

• Obtain a copy from the IRS web site at www.IRS.

gov/publications .

Is there a fee associated with becoming an Acceptance Agent?

There is no fee charged by the Internal Revenue Service for becoming an Acceptance Agent or a Certifying Acceptance Agent.

Who can I contact if I have questions about the Acceptance Agent Program or Acceptance Agent Agreement?

For inquiries regarding the Acceptance Agent Program or the Acceptance Agent Agreement, contact the ITIN Policy Section by e-mail at ITINProgramOffice@irs.gov.

What do I do if my address changes?

If you change your address, you should log onto your e-services account, and submit an amended Acceptance Agent application. Please note that the change of address will only apply to the Acceptance Agent program. To change your organization’s address for all other IRS matters, you should submit a Form 8822-B (Change of

Address of Responsible Party - Business) and send it to the address in that form’s instructions.

What do I do if the business name legally changes?

Legal name changes due to a reorganization that results in a “new entity” will require that you apply for a new EIN and also for a new Acceptance Agent Agreement.

If the change only affects the legal name, and does not create a new entity, a new Agreement will not be necessary. You will, however, need to request a name change (on your letterhead) through the ITIN Policy Section, along with an explanation of the circumstances leading to the change (i.e. reorganization, merger, etc) and documentation to support this request, such as an official court related document validating the name change.

What do I do if the Responsible Party(s) under the Agreement change?

If the responsible parties of the business change, an amended application must be submitted for each new individual, along with all of the supplemental required documentation listed in the instructions.

Reminder: If you are listed as an “responsible party” under an Acceptance Agent Agreement between the IRS and your employer, and you leave your current employment, you are no longer authorized to sign or submit Form W-7 applications.

What do I do if the primary and alternate contacts of the Business and/or the office locations change?

If you need to submit a change of information regarding the primary and alternate contacts, you can log onto your e-services account and update your application. If your office locations change, you should complete and submit an amended application.

Reminder: If you are acting as a primary or alternate contact and you leave your current employment, you are no longer authorized to act in that capacity.

Does the IRS issue a public list of Acceptance Agents?

IRS does issue a public list of Acceptance Agents on its web site. If you are an Acceptance Agent who also assists with the preparation of tax returns, you may request to be included on that list by sending a letter (on your office letterhead) to the ITIN Policy Section at the following address:

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Internal Revenue Service ITIN Policy Section 401 W. Peachtree St., NW Mail Stop 97 WI Atlanta, GA 30308

Where can I obtain Forms W-7 and SS-4? To obtain copies of Form W-7 or SS-4:

• Call 1-800-TAX FORM (1-800-829-3676) within

the continental United States only. Bulk quantities may also be ordered through this number.

• Write to:

IRS National Distribution Center 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613

• Visit your nearest IRS TAC (Taxpayer Assistance

Center)

• Obtain copies from the IRS web site at

www.IRS.gov.

Who do I contact if I want to have a substitute form approved?

If you would like to use a substitute form, you must first obtain approval from the IRS to do so. Publication 1167 is a reprint of the annual Revenue Procedure governing this option. This document is a guide for preparing acceptable privately designed and printed or computerprepared and computer-generated substitute tax forms and schedules.

Can I fax the original Form W-7 application and attached documents to the IRS?

The IRS no longer accepts faxed copies of the original Form W-7 Applications. All applications should be mailed to the address in the Instructions for Form W-7.

Can I e-file a tax return with an ITIN?

Yes, however, you can only e-file a tax return using an ITIN in the calendar year following the year in which you receive it. For example, if you apply for and receive an ITIN this year, you may not e-file a tax return using that ITIN, until next year. Due to IRS e-file limitations on prior year tax returns you may only e-file returns for the current tax year and two prior tax years.

Can I accept “copies” of the applicant’s original documents to support their claim of “identity” and “foreign status”?

No, Acceptance Agents and Certifying Acceptance Agents are required to see original documents or certified copies from the issuing agency to verify an applicant’s foreign

status and identity. Identification documents presented for verification of identify and foreign status must be valid (not expired) and unaltered.

What should I do if a client provides a Form W-2 to me that displays a taxpayer’s name other than my client?

You should advise your client to return to their employer and request a corrected Form W-2. In order to obtain an ITIN, an individual must prove a filing requirement. If a Form W-2 displays another individual’s name, the proof of your client’s “tax purpose” has not been met.

What if I have followed the proper procedures, but cannot resolve my problem?

If you are a Certifying Acceptance Agent and need assistance with a problem that can not be resolved through normal procedures, there is a telephone line that is designated to specifically handle your calls. This telephone number is located in the Austin ITIN Unit, and can be found in Section 4.02 of the Certifying Acceptance Agent Agreement. The telephone number is not for public use; it should only be utilized by ITIN Certifying Acceptance Agents.

Note: Remember to call the 1-800-829-1040 or 1-267-941-1000 numbers first. The IRS employees who handle questions on those telephone lines may be able to assist you without the necessity of any additional inquiries.

After reading about the exceptions to the tax return filing requirement, I am still unsure as to which one applies to my client. Could you provide some examples of the different scenarios?

Under the “Exhibit” section in this publication, in addition to explaining who is eligible to claim an exception, there are various examples of completed Forms W-7, under different categories, designed to assist you in completing this application.

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Does the National Identification card include the Mexican Matricula card as acceptable identification for applying for an ITIN?

The Matricula card is an acceptable form of identification when applying for an ITIN.

Will the IRS issue ITINs to individuals that are experiencing delays in securing a SSN?

The IRS will not issue ITINs in such situations. If a person is entitled to a Social Security Number, then they are not eligible for an ITIN.

What should I do if I discover that I made an error on a Form W-7 after I have submitted it to the IRS?

If you discover that you have made an error on a Form W-7 that has already been submitted to the IRS, please do not file another Forms W-7 with the correct information. Instead, wait until you have received correspondence from the IRS requesting the documentation or information and send it with your reply.

Will I retain my status as an Responsible Party if I transfer to another organization?

Your status as a responsbile party is non-transferrable. Responsbile parties are approved for a specific entity (i.e. EIN); therefore, if you are no longer with the entity for which you were originally approved, you would not retain that status. If the new entity is not an approved Acceptance Agent, and desires to participate in the program, it will have to submit an Acceptance Agent application as a new applicant. The entity should include you as a responsbile party. If the new entity is an approved Acceptance Agent, they must file an amended Acceptance Agent application to add you as an additional responsible party.

Do I have to retake the training when I renew?

Yes. All participants that are renewing must retake required mandatory ITIN Acceptance Agent training and Forensic Document Identification Training (CAAs only).