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. This is one of the services that I offer and I truly enjoy it. You might too….
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 time frame 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. They 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 the ITIN AA-CAA Online Pre-Application Training Power Point.
There are three 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).
Applications received without the certification form will not be processed.
Any questions regarding this program please contact:
ITIN Policy Section
Internal Revenue Service
Wage and Investment Division
401 W. Peachtree Street NW
Mail Stop 97 WI
Atlanta, GA 30308
Telephone: (404) 338-8963
Fax: (404) 338-8793