Virtual Certified Acceptance Service [W07] Available

For New ITIN Applications:

1. Verify that all information is accurate and matches your supporting documentation. 
2. Complete the W-7 form 
3. Include your original federal tax return(s) for which the ITIN is required.  Attach the W-7 PDF we send to you via e-mail, to the front of your tax return 
4. Leave the area of the SSN blank on the tax return for the person applying for the ITIN
5. Include your original document(s) or certified copies.  See Required Documents
6. If you are applying under an “EXCEPTION” make sure to review the tables HERE and include any additional required documentation for your particular exception.
7.  Send your packet (W-7, 1040 tax return, and Documentation) to the IRS. See below details.

For ITIN Renewal Applications:

1. Verify that all information is accurate and matches your supporting documentation.
2. You've completed the W-7 form through 
3. Include your original document(s) or certified copies.  See Required Documents
4. Send your packet (W-7 and Documentation) to the IRS. See below details

Please make sure to bring the required documents to your appointment.

YES - We do virtual Certified Acceptance Agent certification service for ITIN applications. Please book an appointment to start.  

IRS streamlined the number of documents the agency accepts as proof of identity and foreign status to obtain an ITIN. There are 13 acceptable documents. Each document must be current and contain an expiration date. IRS will accept documents issued within 12 months of the application if no expiration date is normally available.  Documents must also show your name and photograph, and support your claim of foreign status. Below is the list of the only acceptable documents:

• Passport (stand-alone document) *
• National identification card (must show photo, name, current address, date of birth, and expiration date)
• U.S. driver's license
• Civil birth certificate (required for dependents under 18 years of age)
• Foreign driver's license
• U.S. state identification card
• Foreign voter's registration card
• U.S. military identification card
• Foreign military identification card
• Visa
• U.S. Citizenship and Immigration Services (USCIS) photo identification
• Medical records (dependents only - under 6)
• School records (dependents only - under 14, under 18 if a student)

*A passport is the only document that proves both identity and foreign status.  For dependents, the passport must have a date of entry to be a stand-alone document, unless the dependent is from Military Overseas. If a passport is submitted, a combination of two or more documents must be submitted to meet the document requirements.

The passport is no longer accepted as a stand-alone identification document for dependents if the passport does not have a date of entry, unless the dependent is Military Overseas.  Applicants will be required to submit (along with the passport) either:

• U.S. medical records for dependents under age 6, or
• U.S. school records for dependents under age 18
• U.S. school records for dependents age 18 and over or
• Rental Statement listing the Applicant’s Name and U.S. Address or
• Utility Bill listing the Applicant’s Name and U.S. Address or
• Bank Statement with Applicant’s Name and U.S. Address

The IRS has updated procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Some of the information below, including the documentation requirements for individuals seeking an ITIN, has been superseded by these changes. Taxpayers and their representatives should review these changes, which are further explained in these Frequently Asked Questions, before requesting an ITIN

The IRS announced changes to the ITIN process that called for revisions in the application standards for ITIN. Each ITIN applicant will now:

• Apply using the current Form W-7, Application for IRS Individual Taxpayer Identification Number; and
• Attach a federal income tax return to the Form W-7 or
• Qualify under an Exception to the federal tax filing requirement.

Any applicant who meets an exception to the requirement to file a tax return must provide documentation to support the exception (see the instructions for Form W-7).

The IRS changed from an ITIN card to an authorization letter to avoid any possible similarities with a Social Security Number card. Current ITIN holders’ cards will not be replaced. They should continue to use the numbers previously issued when they are required to supply an identification number for tax purposes.

The IRS revised the ITIN application process to help ensure ITINs are used for their intended tax administration purposes.

• Instructions for form W7
• ITIN Updated Procedures Frequently Asked Questions

The IRS has updated procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Taxpayers and their representatives should review these changes identified below before requesting an ITIN:

• The Internal Revenue Service (IRS) has implemented a change to the list of document types that Certifying Acceptance Agents (CAAs) are authorized to authenticate and submit with Individual Taxpayer Identification Number (ITIN) client’s applications. A recent audit by the Treasury Inspector General for Tax Administration found there was no forensic training on foreign military identification cards available to CAAs. 
  
  Based on these findings, IRS has eliminated the foreign military identification card from the list of 13 types of documents that a CAA may authenticate for an ITIN application. Foreign military identification cards represent a nominal percentage of submissions from all applicants. After the proposed change is implemented, applicants will continue to be able to use these documents to obtain ITINs if they present them directly to IRS either by mail or in person at a Taxpayer Assistance Center. 
   
• Certification Process Changes (2016)
  CAAs can now authenticate the passport and birth certificate for dependents. CAAs will continue to certify identification documents for the primary and secondary applicants. Form W-7 (COA), Certificate of Accuracy for IRS Individual Identification Taxpayer Number, must be attached to each Form W-7 application submitted as verification they have reviewed the original documentation or certified copies from the agency that issued them. CAAs will have to attach and send copies of all documentation reviewed with the Form W-7 COA to the IRS.
  
  As a reminder, AAs and CAAs must conduct an in person interview with each applicant (primary, secondary and dependent) in order to complete the application. Video conferencing (i.e. SKYPE) can be used if the CAA has the original identification documents or certified copies from the agency that issued them in their possession during the interview.
   
• ITIN Acceptance Agent Applications Accepted Year Round 
  Form 13551, Application to Participate in the IRS Acceptance Agent Program, is now accepted year-round.
   
• Certifying Acceptance Agent Recruitment 
  The Service is actively recruiting Certifying Acceptance Agents. The goal is to increase the availability of individual ITIN services nationwide, particularly in communities with high ITIN usage. A Certifying Acceptance Agent is a person or an entity (business or organization) who, pursuant to a written agreement with the IRS, is authorized to assist individuals and other foreign persons who do not qualify for a Social Security Number but who still need a Taxpayer Identification Number (TIN) to file a Form 1040 and other tax schedules. The Certifying Acceptance Agent facilitates the application process by reviewing the necessary documents, authenticating the identity when able and forwarding the completed forms to IRS.
  
  There are four steps that need to be taken by all new and renewing applicants.
  1. Complete Form 13551 (PDF), Application to Participate in the IRS Acceptance Agent Program, and attach the fingerprint card (if applicable).
  2. Complete the Mandatory Acceptance Agent training, PPT print, sign and submit the certification form.
  3. Attach the certification form for each authorized representative (person listed in block 5 of the application) to Form 13551.
  4. Complete forensic training and submit the certificate of completion to the IRS. (CAA applicants only)

Additionally:

• Applications received without the required certification form(s) will not be processed.
• All Acceptance Agents are required to submit at least five W-7 applications a year to remain in the program.
• Background checks and tax compliance checks will be conducted by the IRS after the application is received.

Send Form 13551, along with your completed fingerprint card or evidence of professional status if required, forensic documentation, and mandatory training certification to:  

Internal Revenue Service
3651 S. IH 35
Stop 6380 AUSC
Austin, TX 78741

• Training
  To ensure that Acceptance Agents have the tools they need to perform their jobs, all new and renewing applicants are required to complete mandatory training. The training session is available online at ITIN AA-CAA Online Pre-ApplicationTrainingPowerPoint PPT. New and Renewing CAA applicants are also required to complete formal Forensic Document Training to obtain the necessary skills to determine the authenticity of identification documents. The original certificate of completion must be attached to the application Form 13551, Application to Participate in the IRS Acceptance Agent Program. For more information see: Forensic Training.
   
• Compliance Reviews
  The IRS will conduct compliance reviews including both physical and correspondence reviews. Certifying Acceptance Agents are required to cooperate with IRS compliance checks as well as requests for information from the Treasury Inspector General for Tax Administration or the Government Accountability Office. Failure to do so can result in termination from the program.
• Quality Standards
  All Acceptance Agents will be required to adhere to new quality standards established and monitored by the IRS. The focus of the new standards will be on the quality of each agent’s W-7 submissions as well as their adherence to the terms and conditions of their Acceptance Agent Agreement.

These changes and requirements are designed to strengthen the ITIN program and improve service to both Acceptance Agents and their clients. Questions about the IRS Acceptance Agent Program can be directed to the ITIN Policy Section by e-mail at ITINProgramOffice@irs.gov.