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).
