Publication 5726 — Individual Taxpayer Identification Number Acceptance Agents Training

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5726.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Insert ITIN Policy Section

Insert Internal Revenue Service presents

Publication 5726 (Rev. 6-2026) Catalog Number 93632K Department of the Treasury Internal Revenue Service www.irs.gov

All new and renewing applicants for the ITIN Acceptance Agent Program are required by the Internal Revenue Service (IRS) to complete this training before submitting your Acceptance Agent application for approval.

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To meet the training requirement, review the following pages of this training module, and refer to information contained in IRS forms and publications as suggested.

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This training module is designed to increase:

• Your awareness of your role as an ITIN Acceptance Agent and

• Your technical knowledge of the ITIN process and W-7 application procedures.

We encourage you to share and discuss this information with your business associates and employees.

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Before beginning the training module, we recommend that you print or view copies of the following forms and publications available at www.irs.gov in English and in Spanish:

• Form W-7 and Instructions, Application for IRS Individual Taxpayer Identification Number

• Publication 1915, Understanding Your IRS ITIN

• Publication 4520, Acceptance Agents' Guide for Individual Taxpayer Identification Number (English only)

• Publication 4327, Enabling Participation in the Tax System

At the end of this lesson, you will be able to:

• List services Acceptance Agents provide to their customers, and

• Explain when a taxpayer needs an ITIN.

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As an ITIN Acceptance Agent, you play a vital role in the efficient and effective processing of Forms W-7 and U.S. tax returns because you:

• Offer services near where the applicants live and work,

• Provide ITIN bilingual literature to better communicate with all taxpayers,

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• Determine each applicant’s eligibility for a Social Security Number or an ITIN,

• Inform applicants when their supporting identification or documentation is unacceptable, and

• Facilitate issuance of the applicant’s ITINs in partnership with the ITIN Policy Section and Austin ITIN Operations.

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Reminders:

• You may not e-file a tax return(s) using an ITIN in the year in which it is received. If an individual receives an ITIN this year, they may not e-file any tax return using that ITIN (including prior year returns) until next year.

• Apply using the most current Form W-7, Application for IRS Individual Taxpayer Identification Number or Form W-7(SP).

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What is an ITIN? An ITIN is a tax processing number issued by the IRS to certain resident and nonresident aliens, their spouses, or dependents.

It is available to persons required to have a taxpayer identification number for federal tax purposes but who do not have and are not eligible to obtain a Social Security Number (SSN).

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As an ITIN Acceptance Agent, you are responsible for determining if the applicant is eligible for an SSN before completing Form W-7.

If the applicant is eligible for an SSN, you must advise them to apply for one at the Social Security Administration (SSA). If the SSA will not issue the applicant an SSN, then they must obtain a denial letter to attach to their Form W-7.

If you are unsure about the applicant’s eligibility for an SSN, refer to the Social Security Administration Web site at www.ssa.gov for additional information.

Remember, an individual who is eligible for an SSN is not eligible for an ITIN.

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At the end of this lesson, you will be able to:

• Determine the applicant’s tax status and their reason for submitting Form W-7, and

• Select appropriate box (a – h) based on that reason.

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Once you establish that the applicant needs an ITIN, you will begin the process of completing Form W-7.

Note: Spouses and dependents shouldn’t apply for, or renew, an Individual Taxpayer Identification Number (ITIN) unless they are filing their own return or claimed for an allowable tax benefit. 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.

Determine the applicant’s “tax status.” While they may be a “nonresident alien” for non-IRS purposes, they may be a “resident alien” for tax purposes.

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The following publications, available online at www.irs.gov, can help you understand an individual’s tax status:

• Publication 519, U.S. Tax Guide for Aliens

• Publication 901, U.S. Tax Treaties

For additional assistance call toll-free 1-800-829-1040 to speak with an IRS taxpayer assistance representative. Outside the U.S., call 1-267-941-1000 (not toll-free).

Select the category or reason for applying by checking the box (“a” – “h”) that describes the applicant’s reason for submitting Form W-7.

If more than one box applies to the applicant, check the box that best explains their reason for submitting a Form W-7.

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The following is taken from Form W-7.

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If you choose box “a” or “f” to claim an exception under the benefits of a U.S. income tax treaty, you must also check, and complete box “h” along with providing tax treaty information on the lines provided below box h.

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Box h, Other. If the reason for the applicant’s ITIN request is not described in boxes “a” through “g”, check box “h” and indicate the exception being claimed by the applicant.

If applicable, enter the exception number, alpha subsection (if applicable) and category on the line beside box “h”.

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At the end of this lesson, you will be able to:

• Identify and apply exceptions to the tax return filing requirement that may be applicable to the applicant, and

• Enter required information for box “h”.

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What are the “Exceptions” to the requirement to attach a U.S. individual income tax return to Form W-7?

Although ITIN applicants must attach a valid U.S. individual income tax return to their Form W-7 application, there are limited circumstances under which an ITIN will be issued without an attached tax return.

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If any of the five Exceptions, listed in the “Exceptions” section of the Appendix A for this training module, apply to the applicant, they will not need to attach a U.S. individual income tax return to the Form W-7.

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If you claim an Exception to the requirement to submit a valid original U.S. individual income tax return with Form W-7, you must submit proof of your claim in lieu of the tax return.

For more information about Exceptions and to view examples of completed entries see Publication 1915, Understanding Your IRS ITIN on www.irs.gov. Also available in Spanish Publication 1915(SP).

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At the end of this lesson, you will be able to complete Form W-7 by applying line-by-line instructions to lines 1a through 6g.

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Check the applicable box to indicate if the applicant is:

1. A first-time applicant applying for a new ITIN, or

2. Seeking to renew an ITIN that they already have.

Note: If “ Renew an Existing ITIN” is checked, complete lines “6e” and “6f” of Form W-7/W-7(SP).

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Line 1a First Name Enter the applicant’s legal first name, middle initial and last name(s). Remember, some cultures use two surnames and may use a hyphen or apostrophe in names. Enter the name(s) as it appears on identifying documents. Be sure to use the same name on any attached tax return. If renewing an ITIN and the legal name has changed, attach documentation to support the name change(e.g., marriage certificate, court order).

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Line 1b First Name ( Name at birth if different)

Enter the applicant’s name as it appears on their birth certificate if it is different from the name entered on line 1a.

For Example: If the applicant’s name changed due to marriage, but their surname now is the same as their surname at birth, you do not need to complete this line.

Line 2 Applicant’s Mailing Address

Enter the applicant’s complete mailing address. IRS will return their original documents and send all ITIN correspondence to this address.

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Line 3 Foreign (non-U.S.) Address

Enter the applicant’s complete foreign (non-U.S. address), even if it’s the same as the address on Line 2. If they no longer have a permanent address in a foreign country because they have relocated to the U.S., enter only the name of the foreign country where they last resided on Line 3 (e.g., Mexico, United Kingdom, etc.) Do not use a P.O. Box or an “in-care-of” (c/o) address on Line 3.

If claiming a tax treaty benefit, the tax treaty country must be the same as the country listed on Line 3.

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Line 4 Birth Information Enter date of birth in MM/DD/YYYY format where MM = 1 to 12 and DD = 1 to 31. For example, enter January 1, 1972, as 01/01/1972.

Country of Birth Enter the name of the country where the applicant was born. It must be a country recognized by the U.S. Department of State to be eligible for an ITIN.

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Line 4 City, State or Province of birth If available, enter this information.

Line 5 Gender Check box for Male or Female.

Line 6a Country(ies) of Citizenship Do not abbreviate. Enter complete name of the country of which the applicant is a citizen. Enter two countries if dual citizenship (separated by a slash “/”).

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Line 6b Foreign Tax Identification Number

Enter the applicant’s Foreign Tax I.D. Number if their country of residence has issued them one. For example, if the applicant has a Canadian Social Insurance Number, you should enter that number.

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Line 6c Type of U.S. Visa Enter type of U.S. Visa, Visa Number, and Visa Expiration Date. If the applicant has a B-1/B-2 visa with number 123456 and an expiration date of December 31, 2020, enter: “B-1/B-2, 123456, 12/31/2020”

Attach any I-20/I-94 document to Form W-7.

If the Visa has been issued under duration of stay, enter “D/S” as the expiration date.

Line 6d Identification Document(s) Submitted Check the appropriate box for the type of identity document(s) the applicant provided.

If the applicant is submitting multiple documents, use only the information from one to complete Line 6d. Attach a separate sheet of paper and write the information for the second document in the same format.

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Line 6d Identification Document(s) Submitted (Cont’d) Enter information relevant to the document:

• Name of the State/Country or other issuer.

• Document Identification Number

• Document Expiration Date in MM/DD/YYYY format

If the type of document submitted is not shown, check the “other” box and write in the type of documentation in the space provided.

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Line 6d Identification Document(s) Submitted (Cont’d) The “Date of entry into the United States” must contain the complete date on which the applicant entered the U.S., if applicable. Enter the date in a MM/DD/YYYY format. For example, if the applicant entered the U.S. on November 2, 2024, enter as 11/02/2024.

If the applicant has never entered the U.S., enter “Never entered the United States” on this line.

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Line 6e/6f Previous ITIN or Internal Revenue Service Number (IRSN) If the applicant was ever issued an ITIN or a temporary Internal Revenue Service Number (IRSN), check the “Yes” box on Line 6e and enter the number and name under which it was issued on Line 6f.

If they were never issued an ITIN or IRSN, or they did not provide it to you, check the “No/Do not know” box on Line 6e.

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Line 6g Name of College /University/or Company Complete if box “f” was checked as the applicant’s reason for applying.

Enter the name of the educational institution, city and state in which it is located, and the length of the applicant’s stay. Enter similar information for the applicant’s company if they are temporarily in the U.S. for business purposes.

At the end of this lesson, you will be able to identify:

• Two categories of ITIN documentation

• ITIN Documentation Requirements, and

• Acceptance Agent responsibilities regarding documentation.

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There are two categories of documentation:

1. Supporting Identification Documentation Proves “foreign status”, “identity” and, if applicable, “residency”.

2. Exception Documentation Proves that an exception to the requirement to attach a valid U.S. federal individual income tax return to Form W-7 is met.

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Supporting Identification Documentation must be:

• Original, or

• Certified copies from the issuing agency

Note: Certified copies from the issuing agency are not the same as Notarized

documents. Notarized documents are not accepted.

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Supporting Identification Documentation

• IRS accepts 13 documents. A listing of can be found in Appendix B at the end of this training module. Including a checklist for medical and school records (Appendix C).

• A valid (unexpired) passport is the only standalone document to prove both identity and foreign status.

Note : Additional rules apply for certain dependents.

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Supporting Identification Documentation

Dependent Passport Requirements

• Dependent applicants must also prove U.S. residency unless they are a dependent of U.S. military personnel stationed overseas or from Canada or Mexico and is claimed for any allowable tax benefit, excluding the credit for other dependents (ODC).

• Dependent applicants claimed for ODC must submit proof of U.S. residency unless they are dependents of U.S. military personnel stationed overseas. In these cases, applicants will be required to submit at least one of the following original documents in addition to the passport to prove U.S. residency.

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Supporting Identification Documentation Dependent Proof of U.S. residency requirements

• If under 6 years of age: A valid U.S. medical record, U.S. school record, U.S. state identification card, or U.S. visa that meets all supporting documentation requirements.

• If at least 6 years of age but under 18 years of age: A valid U.S. school record, U.S. state identification card, U.S. driver's license, or U.S. visa that meets all supporting documentation requirements.

• If 18 years of age or older: A valid U.S. school record (under age 24 only), U.S. state identification card, U.S. driver's license, or U.S. visa that meets all supporting documentation requirements; U.S. bank statement, U.S. rental statement, or U.S. utility bill from a U.S. property that lists the applicant's name and U.S. address.

If a passport is not provided, submit at least two other documents, with one containing a photograph *(except for dependents or students under 18 years of age).

*Documentation for a dependent or student under 18 years of age must include a Civil Birth Certificate, unless a passport is provided.

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Exception: Spouses and dependents of U.S. military personnel can submit notarized copies of identification documents. A copy of the servicemember’s U.S. military ID is required, and the applicant must be applying from an overseas or APO/FPO address.

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There are two types of Acceptance Agents:

• Acceptance Agents (AA)

• Certifying Acceptance Agents (CAA)

The types of Acceptance Agents are outlined in Revenue Procedure 2006-10.

Acceptance Agents (AA) review supporting identification documentation proving foreign status and identity and attach original or certified copies from the issuing agency to Form W-7.

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Certifying Acceptance Agents (CAA) review and validate supporting identification documentation proving foreign status and identity except for foreign military identification card and identify them on their Form W-7(COA), Certificate of Accuracy .

Copies of documents for primary and secondary applicants must be sent to the IRS with the W-7(COA). For dependents, CAAs may verify the passport and birth certificate only. Copies of the documents must be attached to W-7(COA) .

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Form W-7(COA), Certificate of Accuracy

• Completed and *signed by CAAs

• Identifies the specific type of foreign status and identity document attached (e.g., passport, birth certificate, visa, etc.)

• Must be attached to each submitted Form W-7, and

• Declares that the CAA reviewed the documentation provided by the applicant and certifies that it is authentic, complete, and accurate based on procedures in their IRS signed CAA agreement.

*Only an approved Responsible Party can sign the W-7 (COA).

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Exception Documentation proves that the “Exception” criteria is met and:

• Takes the place of attaching a U.S. Individual Income Tax Return to Form W-7, and

• Demonstrates that the applicant meets the criteria for claiming an exception.

All required exception documentation must be attached to Form W-7 before the applicant’s application will be processed.

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Exception documentation:

• Must be attached to Form W-7 by both Acceptance Agents and Certifying Acceptance Agents.

• Does not need to be described on Form W7(COA), except for partnership agreement information when Exception 1(a) is claimed.

• Does not replace the requirement to provide Supporting Identification Documentation.

At the end of this lesson, you will be able to apply signature requirements for Form W-7.

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Who can sign Form W-7 if the applicant is a dependent under 18 years of age?

The applicant, the applicant’s parent, or a courtappointed guardian. A copy of the courtappointment papers showing legal guardianship must be attached.

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Who can sign Form W-7 if the applicant is a dependent 18 years of age and older?

• The Applicant, or court-appointed guardian

• Any other individual (e.g., parent etc.) whom the applicant or court-appointed guardian grants Power of Attorney. In this case:

  • Attach court documents showing legal guardianship or Power of Attorney, Form 2848, to Form W-7 (if anyone other than the applicant signs), and

  • Anyone other than the applicant should sign their name in the space provided and check the box that indicates their relationship to the applicant.

Who can sign Form W-7 if the applicant cannot sign their name?

• The applicant must sign their mark (for example an “X” or a thumbprint) in the presence of a witness, and

• The witness’ signature is required and must be identified as that of a witness.

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Application date The application must be dated when it is signed and submitted by the AA or CAA within five (5) business days.

Applicant’s phone number (optional)

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At the end of this lesson, you will be able to complete the Acceptance Agent’s Use ONLY section of Form W-7.

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The Acceptance Agent’s Use ONLY section must include:

• The signature and, if applicable, title of the Acceptance Agent’s Responsible Party based on information provided on your Acceptance Agent Application,

• The date the application was signed in MM/DD/YYYY format

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The Acceptance Agent’s Use ONLY section must include:

• The name under which your business was established as an Acceptance Agent, and the phone and fax numbers, and

• Your EIN and Office Code Number. The Office Code number is an 8-digit number assigned to you by the ITIN Policy Section.

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At the end of this lesson, you will be better prepared to complete and submit error-free Forms W-7 to the IRS for processing.

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When Form W-7s are incorrectly prepared, incomplete or if information/documentation is missing, the applicant’s application will be suspended or rejected, causing a delay in the application process.

The following will provide descriptions of the top errors or most common errors seen by the IRS and ways you can avoid delays.

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1. Not checking the appropriate alpha box (boxes “a” – “h”) indicating the reason the applicant is submitting Form W-7/W-7 (SP) or checking invalid combinations (e.g. checking boxes a and b).

2. Not attaching supporting identification documentation to prove the applicant’s identity, foreign status or U.S. residency (if applicable). With the exception of children or students under 18 years of age, at least one of the documents must contain a recent photograph.

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CAAs must submit a Form W-7 (COA),

Certificate of Accuracy with copies of the documentation for all applicants ( Note: CAAs can only verify passports and birth certificates for all dependents)

3.Not attaching a valid U.S. tax return to show a tax purpose for obtaining an ITIN. You must attach an original U.S. tax return unless the applicant meets the criteria for claiming one of the Exceptions 1 - 5.

4.Only attaching supporting identification documentation that is not on the list of the thirteen (13) acceptable documents to prove identity and foreign status.

5. Submitting a Form W-7 for a dependent not shown on the attached U.S. tax return; or not claimed for an allowable tax benefit.

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6. Submitting a Form W-7 for a dependent who is not a U.S. citizen or resident alien and does not reside in Mexico or Canada.

7. Not entering the applicant’s foreign address on Line 3, if applicable. If you chose reason b, you must provide a complete foreign (non-U.S.) address on line 3. If the applicant no longer has a permanent foreign residence, enter a complete foreign (non-U.S.) address for their most recent residence in the country where they permanently or normally resided.

8. Not entering all of the applicant’s birth information on Line 4, as required.

9. Not completing Line 6d if required, based on your reason for submitting Form W-7, to specify the date the applicant entered the U.S.

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10. Form W-7 wasn’t properly signed.

• Applicant did not sign their name as it appears on Line 1.

• If the applicant is a dependent under 18 years of age, his or her parent, courtappointed guardian, or POA can sign if the child can’t.

• If the applicant is 18 years of age or older, the applicant, court-appointed guardian or POA can sign.

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This training module for ITIN Acceptance Agents provided you with information to increase:

• Your awareness of your role as an ITIN Acceptance Agent, and

• Your technical knowledge of the ITIN process and W-7 application procedures.

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By reviewing the previous pages and reference materials, you have completed this required training module for ITIN Acceptance Agents.

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See Publication 1915, Understanding Your IRS ITIN, for more information about Exceptions.

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