A Certifying Acceptance Agent (CAA) is a person (i.e. an individual or an entity) who, pursuant to a written Agreement with the Internal Revenue Service, is authorized to assist alien individuals and other foreign persons, who are ineligible or unable to receive a Social Security Number, in obtaining ITINs from the IRS. In addition, a CAA is also authorized to submit a Form W-7 that has been properly executed in accordance with the Signature Requirements on behalf of an applicant, with a copy of documents that support foreign status and Identity, except for foreign military identification card. The CAA must agree to maintain a record of such documentation for the period described in the Acceptance Agreement.

The CAA facilitates the application process and the issuance of taxpayer identification numbers to alien individuals and other foreign persons. A CAA performs this duty by reviewing the required documents and forwarding the completed Form W-7 with a copy of documents for primary and secondary taxpayers, except for foreign military identification card. For dependents, CAAs can only authenticate passports and birth certificates. All other forms of documentation submitted for dependents must be original or certified copies from the issuing agency. If required for certain dependents, the CAA must also submit original documentation as proof of U.S. residency (i.e. school records, medical records, etc.). CAAs must also submit the U.S. federal income tax return or Form SS-4 to the IRS, along with a Certificate of Accuracy (Form W-7(COA), (attaching any supplementary statements required). The Certificate of Accuracy substantiates the ITIN applicant’s claim of identity and foreign status, describes the documentation on which it is relying, and verifies the authenticity, accuracy and completeness of the supporting documentation, except for foreign military identification card. In addition, once the ITIN is issued, the CAA receives the applicant’s number directly from IRS. A person acting as a CAA does not act as an agent of the IRS, nor is it authorized to hold itself out as an agent of the IRS.

As a Certifying Acceptance Agent authorized by the IRS, NFS is able to expedite and track your application and verify documents at our office to save you from the requirement to send your original documents to the Internal Revenue Service.

An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).

You can use the IRS’s Interactive Tax Assistant tool to help determine if you should file an application to receive an Individual Taxpayer Identification Number (ITIN).

To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual.

Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos is available for use by Spanish speakers.

NOTE: You cannot claim the earned income credit using an ITIN.

Frequently asked question about the ITIN application and process