- 2 -
|
Page 2
Instructions for Form 13551, Application to Participate in the IRS Acceptance Agent Program
General Instructions Line 1. Check the box which best describes the organizational status of the business. If the “Other” box
Purpose of this Form. All persons who wish to participate in the TIN (Taxpayer Identification Number) is checked, please insert a brief explanation that best describes the organizational status. Also check
Acceptance Agent Program must apply by completing this application. the box that best describes the professional status of the applicant. CPAs, Attorneys and Enrolled
Agents must attach a copy of an unexpired credential. For example, a valid CPA license, a record from
What is an Acceptance Agent/Certifying Acceptance Agent. Acceptance agents areindividuals or the state bar, or Enrolled Agent enrollment card. If the “Other” box is checked, please insert a brief
entities (colleges, financial institutions, accounting firms, etc.) that have entered into formal agreements explanation that best describes the professional status. If you are applying for Acceptance Agent status
with the IRS that permit them to assist alien individuals and other foreign persons with obtaining TINs. as a nonprofit organization, attach a copy of your IRS exemption letter.
The type of duties that you are permitted to perform is based upon your application to become an Enter the legal name of the business and the name of the principal, partner or owner of the
Acceptance Agent (AA) or a Certifying Acceptance Agent (CAA). (See Revenue Procedure 2006-10 for Line 2.
additional information.) business along with their PTIN (Preparer Tax Identification Number) if one was issued. A PTIN must be
obtained by all enrolled agents, as well as all tax return preparers who are compensated for preparing,
Who May Apply. Persons eligible to become acceptance agents include a financial institution defined in or assisting in the preparation of, all or substantially all of any U.S. federal tax return. If your firm is a
section 265(b)(5) of the Internal Revenue Code (Code) or §1.165-12(c)(1)(iv) of the regulations, a sole proprietorship, enter the name of the sole proprietor. If the applicant is an entity, provide the state,
college or university that is an educational organization defined in §1.501(c)(3)-1(d)(3)(i), a federal including the District of Columbia (or if outside the United States, the country under whose laws the
agency defined in section 6402(h) of the Code, state and local governments, including agencies entity was created or organized). If submitting an amended application and the legal name of the
responsible for vital records, community-based organizations defined in section 501(c)(3) or (d) of the business is not changing, be sure this entry is identical to the one on your original application. The
Code, persons that provide assistance to taxpayers in the preparation of their tax returns, and any other Principal, Partner or Owner of the business is defined below: For entitles with shares of interests traded
person or categories of persons that may be authorized by regulations or IRS procedures. An eligible on a public exchange, or which are registered with the Securities and Exchange Commission, that
person may be a U.S. person or a foreign person. Each individual listed as a Principal, Partner or individual is (a) the “principal” officer if the business is a corporation, (b) a general “partner”, if a
Owner of the business,authorized representative or primary/ alternate contact of the business must partnership, (c) the “owner” of an entity that is disregarded as separate from its owner, or (d) a grantor,
have attained the age of 18 as of the date of this application. owner or trustor, if a trust. For all other entities, it is the person who has a level of control over, or
When to Apply. New and renewal applications may be submitted year-round. However, to prevent entitlement to, the funds or assets in the entity that, as a practical matter, enables the individual,
interruption of your business operations, a renewal application should be submitted at least six months directly or indirectly, to control, manage or direct the entity and the disposition of its funds and assets
before the expiration date of your Agreement. It can take up to 120 days (four months) from the time Line 3. If the business is already an authorized IRS e-file provider, enter the EFIN (Electronic Filing
that you submit your application to receive your approved Acceptance Agent Agreement from IRS. Identification Number). An authorized IRS e-file provider is a business (sole proprietorship, partnership,
How to Apply.All new and renewing persons will be required to complete Form 13551(Application to corporation or other entity) that has been accepted into the IRS e-filing program and has been assigned
Participate in the IRS Acceptance Agent Program). In addition, there must be an attached fingerprint an electronic filing identification number.The EFIN must be the registered number for the location
card or proof of professional status for each individual listed on Line 5 as an Authorized Representative specified and EIN.
(see instructions for fingerprint cards below.) Prior to applying for Acceptance Agent Status, mandatory Line 4. Enter the IRS issued Employer Identification Number (EIN). Note: All applicants must obtain an
Acceptance Agent training must be completed and the certificate at the end of the training must be EIN before submitting this application.
signed and attached to your Form 13551 when submitting it to IRS. To be valid, the mandatory training Enter the name, title and PTIN of the authorized representative. This person will be the official
certificate must be dated within 120 days of the date entered on Line 22. The training is available online Line 5.
at www.IRS.gov/itinagents. Original forensic document training certificates for new and renewal point of contact with the IRS and is responsible for ensuring that all requirements of the Acceptance
applications submitted by CAAs must also be attached. Note: Your application to become a CAA will Agent program are followed. They are the only individuals, other than the principal, partner or owner (if
not be processed if you do not attach a signed mandatory Acceptance Agent training certificate. If also listed as an authorized representative), who have authority to sign the Certificates of Accuracy.
applying as a CAA, you must also attach an original forensic document training certificate for each Each business location is permitted to select up to ten authorized representatives. If you need extra
Authorized Representative. space to add additional authorized representativesfor the business location listed on Page 1, or for
additional business locations, use the continuation sheet attached to the Form 13551.
Fingerprint Cards. Each individual listed as a responsible party or authorized representative of the
business must be age 18 or older as of the date of this application. If the authorized representative is an Line 6. Enter the date of birth of the authorized representative of the business listed on Line 5. This
Electronic Return Originator (ERO), fingerprint cards are not required. The authorized representative information should be entered in mm/dd/yyyy format (i.e. April 15, 1950, should be entered as
must be listed as a Responsible Official on the EFIN to be exempt from the fingerprint requirement. If 04/15/1950).
the authorized representative is an attorney, CPA or enrolled agent, but not an ERO, evidence of U.S. Line 7. Enter the Social Security Number or TIN of the authorized representative of the business. If you
professional status may be submitted instead of the fingerprint card. If an ERO, include your EFIN on are a foreign national living outside the U.S. and do not have an SSNor ITIN, please enter N/A.
Line 3. The following organizations are exempt from the fingerprinting requirement: a financial institution Line 8. Enter the complete home address of the authorized representative of the business (street, city/
within the meaning of I.R.C. 265(b)(5) or Treasury Regulations 1.1 65-1 2(c)(1)(iv), a college or county, state/country and zip code/foreign postal code).
university that qualifies as an educational organization under Treasury Regulations 1.501 (c)(3)-l (d)(3)
(i), a casino, Federal agencies as defined in IRC 6402(g) an ERO in good standing with the IRS and Line 9. Check the box which describes the legal status (in the U.S.) of the person entered on line 5.
foreign nationals without a Social Security Number (SSN) residing outside the United States. (Evidence Attach a copy of the green card or visa, if you are not a U.S. citizen but are residing in the U.S.
of your professional status may be obtained by contacting the issuing authority.) Line 10. If you answered “Yes” to the suitability question in box 10, please provide an explanation
Note: Individuals CANNOT take their own fingerprints.The fingerprint card used for the Acceptance including dates and circumstances and why you believe that it should not affect your fitness to be an
Agent Program is unique, and should be obtained by calling the IRS Austin Campus at 1-866-255-0654. AA/CAA. You will also need to attach fingerprint cards with your application.
If the authorized representative of the business changes, the business must submit an amended Line 11. For the purpose of becoming an acceptance agent, if a “doing business as” (DBA) name is
application, including a new fingerprint card, if required, for the authorized representative. Your used otherthan the name provided on Line 2, enter that information here and include a brief
application will not be processed if you do not provide a completed fingerprint card or evidence of explanation. Use an additional sheet of paper if you need more space. Note: The business will be
professional status and the original signature of both the authorized representative and the principal, authorized to operate as an AA/CAA only under the name provided here or on Line 2.
partner or owner or owner of the business. Faxed copies or photocopies of this application will not be Line 12. Enter the complete street address, city/county, state/country and zip code/foreign postal code
accepted. where the business is located. Note: A post office box (P.O.Box) will not be accepted as part of the
When to Update Information. Acceptance Agents must notify the IRS within 30 days of all changes to address.
the information they originally submitted on this application, by completing another Form 13551, Line 13. Enter the telephone number, fax number, and email address of the business. If, in addition to
checking the “amended” box and attaching a signed statement explaining the changes. This is important the business telephone, there is another number where you would like to be contacted by IRS, you may
for several reasons. If information is not up-to-date on our database, you may not receive important IRS enter that information on this line also, notating that it is the alternative telephone number.
information or correspondence. Be sure to fully complete the application and only change the
information that is different from what was originally submitted on Form 13551. Therevised Form 13551 Line 14.This line should be completed only if you are using a business mailing address that is different
will not change your address of record for tax purposes, nor will it automatically update information from the address entered on Line 12. Note:The same mailing address can not be used for multiple
associated with your Employer Identification Number (EIN). It can take up to 90 days to process an business locations.
amended application. Line 15. Check the “yes” or “no” box to indicate if the business provides tax related services year round
Where to Apply.Faxed copies or photocopies of this application will not be accepted. Mail Form (January through December). If the answer is “no”, provide a brief explanation why the business does
13551, along with your completed fingerprint card or evidence of professional status if required, forensic not provide tax related services year round.
document training certificate (if applying as a CAA), and mandatory Acceptance Agent training Line 15a. Enter the volume of Forms W-7 that you anticipate filing during a 12 month calendar period.
certificate to: Lines 16 and 17. Enter the name of the primary and alternate contact(s) only if different than the
Internal Revenue Service authorized representative(s) of the business (individual listed on Line 5 or on the continuation sheet(s)
3651 S. IH 35 to the application). This is the person that has been authorized by the business to contact the ITIN
Stop 6380AUSC Operations to inquire about the status of W-7 applications, but they are not permitted to sign the Form
Austin, TX 78741 W-7(COA). Also provide the person’s business title, telephone and fax numbers and their email
Note: Be sure that your application is complete and contains the signatures of both the authorized address. Each business location may have one primary and one alternate contact.
representative and principal, partner or owner of the originalbusiness. (See instructions for Line 20.) To Line 18.You may attach a separate statement to provide a detailed description of the activities
be valid, the mandatory training certification must be dated within 120 days of the date entered on Line performed by the business which would validate this request for Acceptance Agent status. For example,
22. a tax preparation firm preparing U.S. federal income tax returns for nonresident alien real estate
Who to Contact for Assistance. If you need additional assistance in completing this application you investors who do not qualify for an SSN, would validate this request for Acceptance Agent status.
can email the ITIN Policy Section at itinprogramoffice@irs.gov where someone will respond to you. Line 19. The principal, partner or owner of the business may request to be included on a public list of
For additional information about Acceptance Agents, refer to Revenue Procedure 2006-10. For acceptance agents published by the IRS on its website by checking this box.
additional information about the Form W-7, see Publication 1915 Understanding Your Individual Lines 20 and 21. Both the authorized representative and the principal, partner or owner must print and
Taxpayer Identification Number - ITIN. sign their name on this application. By signing the application you are authorizing the Internal Revenue
How To Complete The Form Check the applicable box to indicate if you are (1) a New applicant, (i.e., Service to conduct suitability checks as referenced in the Revenue Procedure.
the first time that the business is applying for AA/CAA status or your agreement has already expired), Line 22. Enter the date that this application is signed.
(2) seeking Renewal of a AA/CAA Agreement that will be expiring or (3) Amending information on a
business that is already an AA/CAA (i.e. submitting an application for a new authorized representative; Pages 3 and 4 – (Continuation sheets)
changing primary or alternate contacts, etc.). See Revenue Procedure 2006-10 for additional Note: Must be attached to a Form 13551 when submitted to IRS.Use pages 3 and 4 to add additional
information on Acceptance Agents. For additional information on submitting an amended application, authorized representatives or a primary and alternate contact for a business location. If the business
see “When to Update Information” above. operates at more than one location, use a separate continuation sheet for each additional office. The
continuation pages must also be signed and dated by the Principal, Partner or Owner of the Business
(signature space provided on page 4) and each additional authorized representative, pursuant to the
signature requirements for Form 13551, Lines 20 and 21.
Catalog Number 38262Q www.irs.gov Form 13551 (Rev. 6-2019)
|