IRS Acceptance Agents No Longer Will be Situated Outside USA Borders

According to Sharon Bradley, Manager of the IRS' ITIN Policy Section in the Atlanta, GA  Service Center, Section 203 of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), Pub. L. 114-113, div. Q, enacted on December 18, 2015, modified Section 6109 of the Internal Revenue Code and resulted in significant changes to the Individual Taxpayer Identification Number (ITIN) program.

Under the PATH Act, an applicant who resides outside of the Unites States may submit their Form W-7 application by mail or to an employee of the Internal Revenue Service or a designee of the Secretary at a United States diplomatic mission or consular post. Currently, all IRS employees authorized to review and accept applications are located in the United States.

Based on the aforementioned information, IRS will implement the new provision on January 1, 2017, which will eliminate the need for Certifying Acceptance Agents outside of the United States.

As a result, the IRS is exercising its authority under both the terms of the agreement and Revenue Procedure 2006-10 to terminate Acceptance Agent Agreements of organizations that are operating in foreign countries.

Impacted organizations will be issued written notification by mail. If you have any questions concerning this matter, you can send an email to ITINProgramOffice@irs.gov.

 

John R. Dundon, EA [720-234-1177, John@JohnRDundon.com] Enrolled with the United States Department of Treasury to Practice before the IRS (Enrolled Agent # 85353). Under contract with the IRS as a Certified Individual Taxpayer Identification Number (ITIN) Acceptance Agent. A Federally Authorized Tax Practitioner (USC 31 Section 330 + IRC 7525a.3.A) regulated under US Treasury Cir. 230.

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Posted in Acceptance Agent, Certifying Acceptance Agent, Individual Taxpayer Identification Number, ITIN

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