Table of Contents

PART 1 – GENERAL INFORMATION.............................................................................................. 5 What’s New?..................................................................................................................................................5 What is an ITIN?............................................................................................................................................6 How does an individual request an ITIN on behalf of a deceased taxpayer?...............................................7 How does a taxpayer apply for an ITIN/EIN? . ...............................................................................................7 Should spouses and dependents apply for or renew their ITINs? . ...............................................................7 What is an allowable tax benefit? . ................................................................................................................7 When will the taxpayer's ITIN expire? ...........................................................................................................8 How does a taxpayer renew an ITIN? . .........................................................................................................8 Glossary of Terms:.........................................................................................................................................8

PART 2 – ACCEPTANCE AGENT/CERTIFYING ACCEPTANCE AGENT INFORMATION: ...................................... 10 What is an Acceptance Agent and what is its role? ......................................................................................10 What is the difference between a “responsible party” and “primary/alternate contact”?...............................10 Who may apply to become an Acceptance Agent?.......................................................................................11 What are the Background Check Requirements?.........................................................................................11 What is a suitability check? . ..........................................................................................................................11 What are the PTIN requirements for Responsible Parties? . .........................................................................11 How do I apply to become an Acceptance Agent?........................................................................................11 Who may sign the Acceptance Agent application? . ......................................................................................12 When will the IRS approve the Applicant’s acceptance into the program? ..................................................12 What is an Acceptance Agent Agreement? . .................................................................................................12 What is an Office Code?................................................................................................................................12 When will the Acceptance Agent Agreement expire?....................................................................................13 Can an Acceptance Agent Agreement be terminated? . ................................................................................13 What are the procedures for maintaining and providing TIN application forms? . ........................................13 What are the submission requirements that must be met by Acceptance Agents?......................................13 What are the procedures for assisting applicants with the completion of their Form W-7? . .........................13 What is a “Certificate of Accuracy”? . .............................................................................................................13 What are the procedures for submitting ITIN application forms? . .................................................................14 What happens after I submit Form W-7?.......................................................................................................14 What should I do if I have not received the client’s ITIN by the end of the 7 week period?..........................14 What are the procedures for assisting taxpayers with notification procedures in the event of a change of alien status? ..................................................................................................................................................15 What are the procedures for IRS communication? . ......................................................................................15

PART 3 – LINE BY LINE INSTRUCTIONS FOR COMPLETING FORM W-7..................................................... 16 Application Type:............................................................................................................................................16 Reason you’re submitting Form W-7..............................................................................................................16 Line 1 – Name . ...........................................................................................................................................17 Line 2 - Applicant’s Mailing Address..............................................................................................................17 Line 3 – Applicant’s Foreign Address.............................................................................................................17 Line 4 – Birth Information . .............................................................................................................................18 Line 5 – Gender ............................................................................................................................................18 Line 6 – Other Information ............................................................................................................................18

3 Acceptance Agents Guide

Signature........................................................................................................................................................20 Acceptance Agent’s Use Only . ......................................................................................................................20

PART 4 – REVIEWING SUPPORTING DOCUMENTATION....................................................................... 21 What are the documentation requirements when applying for an ITIN? ......................................................21 What are the procedures for collecting, reviewing and maintaining required documentation for assignment of an ITIN? . ...............................................................................................................................22 How long will it take for original documents to be returned?.........................................................................23 What are the five exceptions to the tax return filing requirement? . ..............................................................23 What are the Special Instructions for the Student and Exchange Visitor Program (SEVP) Participants? ..23 Is a certification letter required? ....................................................................................................................23 How do I submit Form W-7 as an SEVP approved institution?....................................................................23 What should I do if I am both a CAA and SEVP approved institution?.........................................................24 Can I follow the SEVP instructions to assist SEVP participants if I am a CAA but not an employee of a SEVP institution?...........................................................................................................................................24 What if my SEVP applicant is filing a tax return?..........................................................................................24

PART 5 – ACCEPTANCE AGENT COMPLIANCE................................................................................ 25 What is the purpose of IRS Compliance reviews?........................................................................................25 What are the procedures for IRS verification of compliance with the Acceptance Agent Agreement?.........25 What are the procedures for IRS verification of compliance with the “Certificate of Accuracy”?..................25 What are the procedures for IRS verification of compliance with Record Retention Requirements?.........25 What are the Quality Standards that must be met by Certifying Acceptance Agents?.................................25 What happens after a compliance review?....................................................................................................25 When can I be reinstated as a CAA? . ...........................................................................................................26

PART 6 – QUESTIONS AND ANSWERS........................................................................................... 26

PART 7 – EXHIBITS. .............................................................................................................. 29 Exhibit A – Supporting Documentation Table................................................................................................29 Exhibit B – Copy of Form W-7 Application for IRS Individual Taxpayer Identification Number.....................30 Exhibit C – Exceptions to the Tax Return Filing Requirement.......................................................................31 Exhibit D – Examples of Completed Form W-7s for Exceptions . ..................................................................39 Exhibit E – Sample Letter from Withholding Agent........................................................................................45 Exhibit F – Copy of Form W-7 (COA) Certificate of Accuracy.......................................................................46 Exhibit G – The Differences Between Responsibilities of an Acceptance Agent and a Certifying Acceptance Agent..........................................................................................................................................47 Exhibit H – Notices and Correspondence . ....................................................................................................49 Exhibit I – SEVIS Sample Certification Letter................................................................................................50 Exhibit J – Infractions and Sanctions . ...........................................................................................................51 Exhibit K – Acceptance Agent/Certifying Acceptance Agent Check List.......................................................52

4 Acceptance Agents Guide