The Revenue Agency has updated procedures affecting the Individual Identification Number (ITIN) application process. Taxpayers and their representatives should review the following identified changes before requesting an ITIN:
Changes made to the 2020 Certifying Acceptance Agents (CCA) Program
• The Internal Revenue Service (IRS) has implemented a change to the list of document types that CAAs are allowed to authenticate and submit with ITIN (Individual Tax Identification Number). A recent audit by the Inspector General of the Treasury for Tax Administration concluded no forensic training on foreign military ID cards available to CAAs.
Based on these findings, the IRS removed the foreign military ID card from the list of 13 types of documents that the CAA can authenticate for an ITIN request. Foreign military ID cards represent a nominal percentage of all applications. Once the proposed change is implemented, applicants can continue to use these documents to obtain ITINs, by sending them directly to the IRS, by mail, or in person at a taxpayer help center.
• Changes to the certification process (2016)
CAAs can now authenticate passports and birth certificates for dependents. CAAs will continue to certify the identification documents of primary and secondary applicants. Form W-7 (COA), Certificate of Accuracy for IRS Individual Taxpayer Identification Number, must be attached to each Form W-7 request submitted to verify that you have reviewed the original documents or certified true copies of the agency that issued them. CAAs should attach and send copies of all revised ACO W-7 documents to the IRS.
As a reminder, the AAs (Acceptance Agents) and CAAs (Certifying Acceptance Agent) must organize a face-to-face interview with each candidate (primary, secondary, and employee) to complete the application file. Video conferencing (e.g., SKYPE) can be used if the CAA has the original identity documents or certified copies of the issuing body in its possession during the interview.
• ITIN Acceptance Agent Applications are accepted throughout the year
Form 13551, Application to participate in the IRS Acceptance Agent Program is now accepted year-round.
• Certifying Acceptance Agent Recruitment
The service is actively hiring CCAs. The goal is to increase the availability of individual ITIN services across the country, especially in communities where ITIN usage is high. A certification agent is a natural or legal person (business or organization) who is authorized to assist foreigners and others who do not qualify for a Social Security number under a written agreement with the IRS. But still, need a taxpayer—identification number (TIN) for filling out a 1040 form and other tax forms. The certification agent facilitates the application process by reviewing the necessary documents, authenticating the identity when possible, and sending the completed forms to the IRS.
There are four steps that all new and renewed applicants must follow.
Complete Form 13551 (PDF), Application for IRS Acceptance Agents, and attach your fingerprint card (if applicable).
Complete the mandatory training for the Acceptance Agent, print the PPT, sign and submit the certification form.
Attach the certification form for each authorized representative (the person listed in box 5 of the application) to Form 13551.
Complete the forensic training and send the certificate of completion to the IRS. (CAA candidates only)
Additionally,
All Acceptance Agents must submit at least five W-7 requests per year to remain in the program.
Applications received without the required certification forms will not be processed.
The IRS will perform background checks and tax compliance checks upon receipt of the request.
Additional requirements for Acceptance Agent
Training: All new and renewed applicants must complete the mandatory training to ensure that the Acceptance Agents have the tools they need to do their jobs. The training session is available online. New and renewed CAA applicants must also complete formal training in forensic documents to acquire the skills necessary to determine the authenticity of identification documents. The original Certificate of Completion should be attached to Application Form 13551, IRS Acceptance Agent Program Application.
Compliance Assessments: The IRS will conduct compliance reviews, including physical and correspondence exams. Authorized Acceptance Agents should cooperate with IRS compliance verification and investigations conducted by the Treasury Inspector General for the Tax Administration or the Office of Government Accountability. Otherwise, the program can be interrupted.
Quality Standards: All Acceptance Agents must adhere to new quality standards established and monitored by the IRS. The new standards will focus on the quality of each agent's W-7 deliveries and their compliance with the terms and conditions of the Acceptance Agent Agreement.
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