ITIN Acceptance Agent Program changes

IRS resumes acceptance agent application submissions

January 19, 2024, the IRS lifted the moratorium on the application submissions. Interested parties can now resume submitting applications to participate in the IRS Acceptance Agent Program. An acceptance agent is an individual or an entity who is authorized by the IRS to assist alien individuals and other foreign persons in obtaining individual taxpayer identification numbers (ITIN) from the IRS.

New acceptance application process

The acceptance agent application process has changed significantly and includes modernization efforts that transformed the prior paper application process to an electronic application process. This change results in greater efficiencies and reduces the processing time for properly submitted applications from 120 days to 60 days. You may refer to the acceptance agent FAQs for answers to commonly asked questions on the new application process.

To become an acceptance agent, you must complete and submit an IRS acceptance agent application on behalf of your firm/organization. The process for completing an IRS acceptance agent application consists of the following 4 steps:

1. Complete the mandatory ITIN acceptance agent training PDF before submitting your application. Everyone who is listed as a responsible party (RP) on your application must complete the training.
2. Complete (forensic training) (CAAs only) before submitting your application. Everyone who is listed as a RP on your application must complete the training.
3. Complete the electronic IRS Acceptance Agent Application. Identify individuals in the firm/organization as the Principal, Partner, or Owner of the Business (PPO); Principal Consent (PC); RPs; and Contacts, as needed. All parties identified on your application, excluding contacts, must register with IRS e-Services to access the application, complete required fields, acknowledge training completion, and sign respective jurats.
4. Access the CAA Documentation Upload Tool to upload required documentation (i.e., forensic training certificates, professional credentials, citizenship documents, non-profit exemption letter). We recommend uploading immediately after submitting the application.

Refer to the detailed Acceptance Agent Application Tutorial PDF for information that will assist you in completing, modifying, and submitting your application. Questions about the IRS Acceptance Agent Program can be directed by email to the ITIN Policy Section.

Additional acceptance agent requirements

These requirements are designed to strengthen the ITIN program and improve service to both acceptance agents and their clients. Questions about the IRS Acceptance Agent Program can be directed by email to the ITIN Policy Section.

Training

To ensure acceptance agents have the tools they need to perform their jobs, all new and renewing applicants must complete mandatory ITIN acceptance agent training PDF. The training session is available online. Additionally, new and renewing CAA applicants must also complete formal Forensic Document Training to obtain the necessary skills to determine the authenticity of identification documents. The original certificate of completion must be attached to the application Form 13551. Refer to forensic training for more information.

Compliance reviews

The IRS will conduct compliance reviews that include both physical and correspondence reviews. CAAs are required to cooperate with IRS compliance checks and requests for information from the Treasury Inspector General for Tax Administration or the Government Accountability Office. Failure to do so can result in termination from the program.

Quality standards

All acceptance agents are required to adhere to quality standards established and monitored by the IRS. The focus is on the quality of each agent's W-7 submissions as well as their adherence to the terms and conditions of their acceptance agent agreement.

Acceptance Agent Program reminders

• CAAs can authenticate all identification documents for primary and secondary taxpayers except foreign military identification cards. Foreign military identification cards are rarely provided by applicants but can still be used to obtain ITINs if presented directly to the IRS either by mail or in person at a local Taxpayer Assistance Center.
• For dependents, CAAs can authenticate the passport and civil birth certificate; however, they must send the original or certified copies of all other documents directly to the IRS.
• CAAs must complete and attach a Form W-7 (COA), Certificate of Accuracy for IRS Individual Identification Taxpayer Number, to each Form W-7 application submitted. This serves as verification they have reviewed the original documentation or certified copies from the agency that issued them.
• AAs and CAAs must conduct an in-person interview with each ITIN applicant (primary, secondary, and dependent) in order to complete the application. Video conferencing maybe used for the interview only. However, CAAs must have the original identification documents or certified copies from the issuing agency in their possession during the interview.