- IRS-approved Certifying Acceptance Agents (CAAs) can certify identification documents under these procedures.
- The CAA certification is restricted to originals or copies certified by the issuing agency for passports or birth certificates. All other identity documents must be submitted as original or a copy certified by the issuing agency with the Form W-7.
- CAAs are required to personally review and certify identification documents for primary, associated secondary (spouse), and dependent applicants. Certification for primary and secondary applicants requires face-to-face interview.
- CAAs will submit copies (or originals if required under 2 above) of the identification document(s) certified along with the Form 14194, Certificate of Accuracy (COA).
- The application submitted for the taxpayers covered by this temporary procedure will include:
- Completed, signed Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN);
- Form 14194, Certificate of Accuracy (COA) with copies of each identification document certified;
- Originals or copies certified by the issuing agency of identification documents not covered by the temporary procedure;
- Copy of IRS approved Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return;
- Copy of Form 6401, Request for Missing Information, sent with the IRS approved Form 4868;
- Original, signed tax year 2011 tax return(s); and
- Other supporting documents necessary to meet the Form W-7 application requirements.
- The ITIN assigned to applicants under these procedures will be valid for one year from the extended due date of the return (e.g. expire on Oct. 15, 2013).