Domestic and/or International Tax Professional - How to Become an Acceptance Agent for IRS ITIN Numbers
Effective June 22, 2012, the IRS has made interim changes that affect the Individual Taxpayer Identification Number (ITIN) application process. Some of the information below, including the documentation requirements for individuals seeking an ITIN, has been superseded by these changes. Taxpayers and their representatives should review these changes, which are further explained in these Frequently Asked Questions, before requesting an ITIN.
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 AA facilitates the application process by reviewing the necessary documents and forwarding the completed forms to IRS.
Revenue Procedure ( Rev. Proc. 2006-10) provides guidance for participation in the Individual Taxpayer Identification Number (ITIN) Acceptance Agent Program. This procedure includes instructions for tax professionals and current IRS acceptance agents to apply for the program.
The Internal Revenue Service is taking steps to improve the Individual Taxpayer Identification Number (ITIN) Acceptance Agent Program. These improvements are focused on ensuring that only individuals with a clear tax administration purpose receive an ITIN and that all Forms W-7, Application for IRS Individual Taxpayer Identification Number, are processed efficiently and effectively by all acceptance agents.
Open Season Timeframe for New Acceptance Agents Applications
The Internal Revenue Service (IRS) will be accepting and processing Forms 13551, Application to Participate in the IRS Acceptance Agent Program, during open season May 1-August 31 of each year for new and renewing applicants. We will continue to accept amended applications throughout the year.
To ensure that Acceptance Agents have the tools they need to perform their jobs, all new and renewing applicants are required to complete mandatory training. The training session is available online at ITIN AA-CAA Online Pre-Application Training Power Point.
There are four steps that need to be taken by all new and renewing applicants
- Take the Mandatory Acceptance Agent training.
- Complete the Application Form 13551 (PDF), IRS Application to Participate in the IRS Acceptance Agent Program and attach the fingerprint card (if applicable).
- Attach the certification form for each authorized representative (person listed in block 5 of the application).
- Complete forensic training and submit the certificate of completion to the IRS
Applications received without the certification form will not be processed.
Any questions regarding this program please contact:
Questions about the ITIN Acceptance Agent Program can be directed to the ITIN Policy Section by e-mail at ITINProgramOffice@irs.gov or by calling the ITIN message line at (404) 338-8963.
Note: This page contains one or more references to the Internal Revenue Code (IRC), Treasury Regulations, court cases, or other official tax guidance. References to these legal authorities are included for the convenience of those who would like to read the technical reference material. To access the applicable IRC sections, Treasury Regulations, or other official tax guidance, visit the Tax Code, Regulations, and Official Guidance page. To access any Tax Court case opinions issued after September 24, 1995, visit the Opinions Search page of the United States Tax Court.