A Certifying Acceptance Agent (CAA) is an individual who is authorized by the IRS to help an alien or foreign individual obtain a Taxpayer Identification Number (ITIN) for tax reporting purposes. The Certifying Acceptance Agent facilitates the application process by reviewing the necessary documents and forwarding the completed forms to the IRS.

Joseph R. Castellano, CPA has assisted several clients with obtaining their ITINs. Below is a summary of the program. Contact us to help streamline this process for you.

Who needs an ITIN – People who are required to have a taxpayer identification number for tax purposes, but are not qualified to have a Social Security Number (SSN). Some, but not all, examples are:

• United State resident alien or non-resident alien required to file a U.S tax return
• Spouse or dependent of a U.S. resident alien
• Non-resident alien professor, student or researcher filing a U.S. tax return or claiming an exception
• Non-resident alien required to get ITIN to declare tax treaty benefit
• Spouse or dependent of a non-resident alien holding a U.S. Visa
• Resident aliens who have acquired an interest bearing bank deposit account

How to apply – An individual who is in need of an ITIN must complete Form W-7 (Application for IRS Individual Taxpayer ID Number). The Form W-7 needs to be submitted to the IRS with a valid Federal Tax Return, and other necessary supported files, which validate the individual’s foreign status and identity.

To validate foreign status and identity – A valid passport is the only document which will prove both foreign status and identity. Some, but not all, other options are:

Foreign Military ID Card, US Department of State Visa, Foreign Voter Registration Card, United States Citizenship and Immigration Services Photo Identification, National ID Card, Foreign or U.S. Military ID Card, U.S. Driver License, U.S. State ID Card, Civil Birth Certificate.