Certifying Acceptance Agent

Individual Taxpayer Identification Number (ITIN)

What is a Certifying Acceptance Agent?

A Certified 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 process a Form 1040 and other tax schedules. The Acceptance Agent facilitates the application process by reviewing the necessary documents and forwarding the completed forms to IRS.

In order to process United States individual tax returns, the Internal Revenue Service (IRS) requires an Individual Taxpayer Identification Number (ITIN) for certain resident, non-resident aliens, spouses and dependent children. An ITIN may only be issued to individuals (living or deceased) that are required to have such a number for tax purposes, and only to those persons who are not eligible to obtain a U.S. Social Security Number (SSN). ITIN’s are issued regardless of immigration status or physical location of the applicant. To receive an ITIN, an individual must:

• Be required to file a U.S. federal income tax return to either pay tax or claim a refund of over-withheld tax
  
  
• Not be eligible to obtain a SSN – see rules for obtaining an SSN at www.ssa.gov
  
  
• Generally apply for the ITIN using a properly prepared IRS Form W-7 and attach the Form W-7 to a valid income tax return (In some cases, an exception may be granted where a Form W-7 does not need to be attached to a tax return and thereby filed separately. Please contact us for exception details.)
  
  
• Attach original or appropriately certified/notarized copies of, documents proving foreign status and identity to the Form W-7

Our firm has an IRS Certified Acceptance Agent available to assist you with obtaining an ITIN and preparation of Form W-7. A Certifying Acceptance Agent is responsible for reviewing allowable documents, assisting with the preparation of required forms, and forwarding the completed Form W-7 (generally with an income tax return) to the IRS. The Certifying Acceptance Agent generally prepares a Certificate of Accuracy that substantiates the ITIN applicant’s claim of foreign status and identity. Applicants must submit documents to the Certified Acceptance Agent during a personal interview (in person or via video conference).

Please contact us for further assistance at (925) 249.0600 in Pleasanton, CA.