Certifying Acceptance Agent (CAA) Services

Certifying Acceptance Agents (CAAs) and Acceptance Agents (AAs)

According with the IRS: “An Acceptance Agent is a person or an entity (business or organization) who, pursuant to a written agreement with the IRS, is authorized to assist individuals and other foreign persons who do not qualify for a Social Security Number but who still need a Taxpayer Identification Number (TIN) to process a Form 1040 and other tax schedules. The Acceptance Agent facilitates the application process by reviewing the necessary documents and forwarding the completed forms to IRS”

At Acceptance Agent Services, Accounting2Easy is considered as Certifying Acceptance Agents because  we can file ITIN applications on behalf of our clients and certify that we have the original identification documents in our  possession during the interview, in order to check the security features and authenticate the documents, to ensure  that  this documentation or a certified copy from the issuing agency, are met the ITIN application requirements, without  losing the possession of this important  identify documentation. Accounting2Easy also reviews the originals, make  copies and return client’s documents back in an instant.

As an Certifying Acceptance Agent (CAA), what we can do?

  1. As an CAA,  Accounting2Easy has signed a contract with the Internal Revenue Service (IRS) ITIN office as Certifying Acceptance Agent (CAA) and our function is  certify identification documents for the primary and secondary applicants and now we also are  allowed to authenticate the passport and birth certificate for dependents.
  2. As an CAA, Accounting2Easy is not required to send original documentary evidence with the ITIN application and federal tax return to the IRS.
  3. As an CAA, Accounting2Easy has direct telephone access to the ITIN Operations to follow the status  of applications
  4. AS an CAA, Accounting2Easy can contact the ITIN Policy office for any  technical assistance and/or rejected applications.
  5. As an CAA, Accounting2Easy MUST conduct an in person interview with each applicant (primary, secondary and dependent) in order to complete the application.  If we have to make a Video conferencing (i.e. SKYPE)  we must have the original identification documents in our possession during the interview.

 

“What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs 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).

The IRS issues ITINs regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. They do not serve any purpose other than federal tax reporting. An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit.

Select a topic below for the information you need:

What is an ITIN used for?
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 (SSNs). 

An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit.

Who needs an ITIN?
IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN.

Other examples of individuals who need ITINs include:
   • A nonresident alien required to file a U.S. tax return 
   • A U.S. resident alien (based on days present in the United States) filing a U.S. tax return 
   • A dependent or spouse of a U.S. citizen/resident alien
   • A dependent or spouse of a nonresident alien visa holder

How do I know if I need an ITIN?
If you do not have a SSN and are not eligible to obtain a SSN, but you have a requirement to furnish a federal tax identification number or file a federal income tax return, you must apply for an ITIN.

If you have an application for a SSN pending, do not file Form W-7. Complete Form W-7 only if the Social Security Administration (SSA) notifies you that a SSN cannot be issued.

To obtain a SSN, see Form SS-5, Application for a Social Security Card. To get Form SS-5 or to find out if you are eligible to obtain a SSN, go to Social Security Administration or contact a SSA office. By law, an alien individual cannot have both an ITIN and a SSN.

IRS processes returns showing SSNs or ITINs in the blanks where tax forms request SSNs. IRS no longer accepts, and will not process, forms showing “SSA”, 205c”, “applied for”, “NRA”,& blanks, etc.

When should I apply for an ITIN?
You should complete Form W-7 as soon as you are ready to file your federal income tax return, since you need to attach the return to your application.

If you meet one of the exceptions to the tax filing requirement, submit Form W-7, along with the documents that prove your identity and foreign status. You are also required to include supplemental documents to substantiate your qualification for the exception, as soon as possible after you determine that you are covered by that exception.

You can apply for an ITIN any time during the year. However, if the tax return you attach to Form W-7 is filed after the return’s due date, you may owe interest and/or penalties. You should file your current year return by the prescribed due date to avoid this situation”

Sources IRS: Individual Taxpayer Identification Number

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