Certifying Acceptance Agent
In order to process United States individual tax returns, the Internal Revenue Service (IRS) requires an Individual Taxpayer Identification Number (ITIN) for certain resident, non-resident aliens, spouses and dependent children. An ITIN may only be issued to individuals (living or deceased) that are required to have such a number for tax purposes, and only to those persons who are not eligible to obtain a U.S. Social Security Number (SSN). ITIN’s are issued regardless of immigration status or physical location of the applicant.
To receive an ITIN, an individual must:
Be required to file a U.S. federal income tax return to either pay tax or claim a refund of over-withheld tax,
Not be eligible to obtain a SSN – see rules for obtaining an SSN at www.ssa.gov,
Generally apply for the ITIN using a properly prepared IRS Form W-7 and attach the Form W-7 to a valid income tax return (In some cases, an exception may be granted where a Form W-7 does not need to be attached to a tax return and thereby filed separately. Please contact us for exception details.),
Attach original or appropriately certified/notarized copies of, documents proving foreign status and identity to the Form W-7.
Our firm has an IRS Certified Acceptance Agent available to assist you with obtaining an ITIN and preparation of Form W-7. A Certifying Acceptance Agent is responsible for reviewing allowable documents, assisting with the preparation of required forms, and forwarding the completed Form W-7 (generally with an income tax return) to the IRS. The Certifying Acceptance Agent generally prepares a Certificate of Accuracy that substantiates the ITIN applicant’s claim of foreign status and identity. Applicants must submit documents to the Certified Acceptance Agent during a personal interview (in person or via video conference).
Please contact us for further assistance at 281-360-2800 in Houston, Texas. We speak fluent Spanish. Hablamos Español.