New IRS Procedures for Obtaining Individual Taxpayer Identification Numbers (ITIN)
First of all make sure you find an IRS Certifying Acceptance Agent (CAA) that has completed the newly required forensic training. The required forensic training should aid in identifying fraudulent identification documents.
CAAs will be allowed to certify documents for the primary and secondary applicant (spouse) using Form W7 Certificate of Accuracy that they have reviewed the original documentation or a certified copy from the issuing agency of those documents, either through face-to-face or video electronic interviews. They will have to attach and send to the IRS copies of all documentation reviewed. For dependents, CAAs will be required to submit the original documents or copies certified by the issuing agency.
The links below provides information regarding these requirements.
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.