​New ITIN Acceptance Agent Program Changes

Effective January 1, 2013, 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 Some of the information below, including the documentation requirements for individuals seeking an ITIN, has been superseded by these changes.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.

ITIN Acceptance Agent Program adopts policy changes

The Internal Revenue Service is taking steps to improve the Individual Taxpayer Identification Number (ITIN) Acceptance Agent Program. These improvement steps are focused on ensuring that only individuals with a clear tax administration purpose receive an ITIN and that all Forms W-7, Application for IRS Individual Taxpayer Identification Number, are processed efficiently and effectively.

An ITIN is a tax processing number issued by the IRS to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA). ITINs are for federal tax reporting only, and are not intended to serve any other purpose. IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers.

An Acceptance Agent is an individual, business or organization such as a college, financial institution or accounting firm authorized by IRS to assist individuals in obtaining ITINs. They play a critical role in the ITIN Program due to their close proximity in the community to taxpayers. Acceptance Agents determine whether their clients are eligible for Social Security Numbers, and if not, they proceed with the ITIN application process by completing and filing Forms W-7. During this process, they review supporting and supplemental documentation and forward applicable documents, certificates of accuracy and completed Forms W-7 to the IRS for processing.·      

Changes to the Certification Process

For primary and secondary applicants, CAAs will again be allowed to certify using Form 14194 that they have reviewed the original documentation or a certified copy from the issuing agency of those documents, either through face-to-face or video electronic interviews, They will have to attach, and send to the IRS, copies of all documentation reviewed. For dependents, CAAs will be required to submit the original documents or copies certified by the issuing agency.·         

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 Form W-7 submissions as well as their adherence to the terms and conditions of their Acceptance Agent Agreement.

These improvements and changes are designed to strengthen the ITIN program and improve service to both Acceptance Agents and their clients. Questions about the ITIN Acceptance Agent Program can be directed to the ITIN Policy Section by e-mail at [email protected].

IRS.gov Updated: 15-Sep-2015http://www.irs.gov/Individuals/New-ITIN-Acceptance-Agent-Program-Changes

Contact Information

If you are interested in learning how a Certified Acceptance Agent can assist individuals in obtaining ITINs please contact us @ [email protected]