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CAA: A Certified Acceptance Agent (CAA) is an individual or organization authorized by the Internal Revenue Service (IRS) to assist foreign individuals and entities in obtaining an Individual Taxpayer Identification Number (ITIN). The ITIN is a tax processing number issued by the IRS for individuals who are required to have a taxpayer identification number but are not eligible for a Social Security Number.
The duties of a Certified Acceptance Agent include:
Assisting with ITIN Applications:
CAAs help foreign individuals and entities complete and submit the necessary paperwork for an ITIN application. They review the documents, verify the identity and foreign status of the applicant, and certify them as accurate and complete.
Facilitating the Application Process:
CAAs can submit the ITIN applications on behalf of their clients directly to the IRS. They act as intermediaries between the applicants and the IRS, ensuring that the applications are properly prepared and processed.
Providing Language Assistance:
CAAs often offer language assistance to non-English speaking applicants. They help interpret the instructions, answer questions, and provide guidance throughout the ITIN application process.
Maintaining Compliance:
CAAs must adhere to specific guidelines and regulations set by the IRS. They are responsible for maintaining accurate records of the ITIN applications they process and complying with all applicable laws and regulations.
Keeping Up-to-Date on IRS Policies:
CAAs stay informed about any changes or updates to IRS policies and procedures regarding ITIN applications. They actively seek information and training to ensure they are knowledgeable about current requirements and can provide accurate guidance to their clients.
NOTE:
It's important to note that CAAs are authorized to assist with ITIN applications only and cannot provide tax advice or prepare tax returns. Their role is specifically focused on helping individuals and entities navigate the ITIN application process and ensuring compliance with IRS requirements.
ITINs are used by people who have tax filing requirements under U.S. law but are not eligible for a Social Security number.
Taxpayers with ITINs set to expire at the end of the year and who need to file a tax return in 2018 must submit a renewal application.
ITINs with middle digits 70, 71, 72, or 80 (For example: 9NN-70-NNNN) need to be renewed if the taxpayer will have a filing requirement in 2018.
Taxpayers whose ITINs expired due to lack of use should only renew their ITIN if they will have a filing requirement in 2018.
Taxpayers who are eligible for, or who have, a Social Security number (SSN) should not renew their ITIN, but should notify IRS both of their SSN and previous ITIN, so that their accounts can be merged.
Taxpayers whose ITINs have middle digits 78 or 79 that expired 12/31/2016 should renew their ITIN if they will have a filing requirement in 2018.
ITINs with middle digits 70, 71, 72, or 80 (For example: 9NN-70-NNNN) need to be renewed if the taxpayer will have a filing requirement in 2018.
Taxpayers whose ITINs expired due to lack of use should only renew their ITIN if they will have a filing requirement in 2018.
Taxpayers who are eligible for, or who have, a Social Security number (SSN) should not renew their ITIN, but should notify IRS both of their SSN and previous ITIN, so that their accounts can be merged.
Taxpayers whose ITINs have middle digits 78 or 79 that expired 12/31/2016 should renew their ITIN if they will have a filing requirement in 2018.
To renew an ITIN, taxpayers must complete a Form W-7 and submit all required original documentation. There are two ways to submit the W-7 application package:
- Mail the Form W-7, along with original identification documents or copies certified by the issuing agency, to the IRS. The IRS will review the identification documents and return them within 90 days. Note this can be very problematic, as taxpayers are reluctant to send in their original passport to the IRS.
- Taxpayers can work with a Certified Acceptance Agents (CAAs) authorized by the IRS to help them apply for an ITIN. CAAs can certify all identification documents for primary and secondary taxpayers and certify that an ITIN application is correct before submitting it to the IRS for processing. A CAA can also certify passports and birth certificates for dependents.