Certifying Acceptance Agent (CAA) FAQS

On August 22, 2014 the Department of Treasury, Internal Revenue Service, provided me "with a copy of the signed CERTIFYING ACCEPTANCE AGENT AGREEMENT authorizing me to act as a Certifying Acceptance Agent".

In addition, on August 22, 2014 the IRS stated in writing:  "We have added your name to the IRS Austin Service Center's list of Certifying Acceptance Agents" web site.

A Certifying Acceptance Agent is authorized by the IRS to expedite the processing of IRS Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN).  An ITIN is a tax processing number issued by the IRS for certain resident and nonresident aliens, their spouses, and their dependents.

 An ITIN is only available 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).

A Certifying Acceptance Agent assists alien individuals and other foreign persons in obtaining ITINS (Individual Taxpayer Identification Numbers) for tax purposes only, and also assumes a greater responsibility in facilitating the application process.

Certifying Acceptance Agents are authorized to receive the assigned ITIN number directly from the IRS.  Before being authorized to act as a Certifying Acceptance Agent, the IRS conducts a "suitability check."

Certifying Acceptance Agents submit to the IRS the ITIN application form, together with a valid U.S. Federal income tax return (if applicable), a Certificate of Accuracy Form W-7 (COA), and a copy of documentation for the primary and secondary (generally a spouse).

A CAA verifies the identity and foreign status of the applicant, spouse, and dependents.

A CAA assists taxpayers who need an EIN (Employer Identification Number) by submitting Form SS-4 (Application for Employer Identification Number) to the IRS , along with a Certificate of Accuracy Form W-7(COA).