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Instructions for Form W-7 (COA), Certificate of Accuracy for IRS Individual Taxpayer Identification Number
What is Form W-7 (COA)? Who can sign the Certificate of Accuracy?
Form W-7 (COA) is a “Certificate of Accuracy” prepared by an ITIN Only the designated authorized representative of the business is
Certifying Acceptance Agent (CAA) and attached to each Form W-7 permitted to sign the COA.
(Application for IRS Individual Taxpayer Identification Number) that is
submitted to IRS. It contains the following information. Where can I find Form W-7 (COA)?
• The name of the designated authorized representative of the CAA who Form W-7 (COA) can be found on the IRS web site at www.irs.gov by
is completing the Certificate of Accuracy (COA). searching for “Form W-7 (COA)”.
• The legal name of the business.
Whose PTIN is required?
• The Employers Identification Number (EIN) and office code of the CAA. Only tax practitioners are required to have a PTIN. The approved
• The date that the Acceptance Agent Agreement was approved. authorized representative of the business must provide their PTIN on
• The name of the ITIN Applicant. Form W-7 (COA).
• The type(s) of supporting documentation reviewed by the CAA to prove
the ITIN applicant’s “identity” and “foreign status”. Supporting Documentation
• A statement by the CAA that they have verified to the best of their You should check only the boxes that correspond to the documents which
knowledge, the authenticity, accuracy and completeness of the you reviewed and certified to support the ITIN applicant’s identity and
documentation they reviewed. foreign status. A passport is the only stand alone document for purposes
• The signature of the individual who has prepared the COA and the of satisfying both the “identity” and “foreign status” criteria. A passport
date that it was signed. that doesn't have a date of entry won't be accepted as a stand-alone
identification document for dependents, unless they are a dependent of
What is the purpose of Form W-7 (COA)? U.S. military personnel stationed overseas. In these cases, additional
original documents must be submitted with the passport to prove U.S.
The COA is a certification by the CAA that they have reviewed the residency. See Part 4 of Publication 4520 for documents accepted as
supporting documentation to prove the ITIN applicant’s “identity” and proof of U.S. residency for dependents. If you review the applicant’s
“foreign status” and to the best of their knowledge the documents are passport, you would place an “x” in the box under the “Identity” and
complete, authentic, and accurate. Note: With the exception of “Foreign Status” column on the Passport line. If, however, a passport is
documentation to prove Exception 1(a) criteria, the only documents that not reviewed by you, then a combination of at least two or more
should be included in the COA are those that were reviewed by you to documents must be examined from the list of Supporting Documents; one
prove the applicant’s claim of identity and foreign status. All other which satisfies identity, and one which satisfies foreign status. If a
supplemental documentation supporting “Exception” criteria, (i.e. a copy document does not display a box under the Identity or Foreign Status
of a withholding document, a letter from a financial institution, etc,) as column, it signifies that the document can not be used to support that
well as a denial letter from the Social Security Administration (if category. For example: A Foreign Drivers License, U.S. State
applicable) must be attached to Form W-7 and submitted to IRS. Identification Card, and U.S. Military Identification Card can not be used
to prove an applicant’s “foreign status”. Therefore there is no check-box
Who must submit a COA? for those documents under the foreign status column. They can, however,
All CAAs are required to complete and submit a separate COA for each be used to prove the applicant’s “identity”, so there are check-boxes
Form W-7 that is sent to IRS. It is important to remember that as a CAA, under the identity column. Medical records valid for children under 6
documentation to support identity and foreign status must be reviewed years of age and school records are valid only for dependents under age
by you and should be included with your COA. You must attach a copy of 14, (under age 18 if a student).
the original documents or certified copy by the issuing agency for primary
and secondary applicants. For dependents, you must attach a copy of
the passport or birth certificate. For all other dependent documents, you
must attach the original document or certified copy by the issuing
agency. IRS employees at designated Taxpayer Assistance Centers
(TAC) will not review W-7 applications prepared by CAAs.
Definitions — The following chart represents definitions for phrases used in Form W-7 (COA).
Phrase Definition
The Undersigned This is the name of the individual who is preparing and signing the Certificate of Accuracy. This person must be the
the individual who has been designated as the authorized representative of the business.
CAA Business Name This is the legal name of the business that was entered by you on Form 13551, Application to Participate in the
ITIN Acceptance Agent Program.
Agreement approved date This is the date that IRS approved your agreement. You can locate this date on your CAA Agreement.
___ / ___ / 20__
Form W-7 Applicant’s Name This is the name of the individual for whom you are completing the Form W-7 and Certificate of Accuracy.
Name of Partnership The name of the partnership should be entered on this line only if you are requesting an ITIN under Exception 1
(a) – Partners in a U.S. or foreign partnership that invests in the U.S.
EIN, Office Code and PTIN This is the Employer’s Identification Number (EIN) that was assigned to the business by IRS. The office code is a
number assigned by the ITIN Policy Section when the application for AA status is approved. Preparer Tax
Identification Number (PTIN) is required for anyone who prepares or assists in preparing federal tax returns for
compensation. This number should be entered on the line for Acceptance Agent PTIN
Date signed This is the date that the Certificate of Accuracy is signed by the authorized representative of the Business.
For additional information regarding documentation, please refer to Publication 4520 Acceptance Agents Guide for Individual Taxpayer Identification
Number (ITIN)
Catalog Number 56020G www.irs.gov Form W-7 (COA) (Rev. 5-2019)
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