The IRS has issued instructions for certifying acceptance agents to use in certifying identification documents for 2011 tax year filers who are filing on extension with the deadline of October 15.
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CAAs assist individuals and other foreign persons who do not qualify for a Social Security number but need an individual taxpayer identification number, or ITIN, to process a 1040. (To obtain an ITIN, taxpayers complete Form W-7.) The CAA then helps the application process by reviewing the necessary documents and forwarding the completed forms to the IRS.
The IRS has said that it will not, beginning last June 22 and pending new rules expected at the beginning of next tax season, issue ITINs unless applicants provide original documents, such as passports or birth certificates, or certified copies of those documents from the issuing agencies. The IRS also said that ITINs will not be issued based on applications submitted through CAAs unless they attach original documentation or copies of original documents certified by the issuing agency.
Under the new instructions, CAAs can certifiy originals or copies certified by the issuing agency for passports or birth certificates. All other identity documents must be submitted as an original or a copy certified by the issuing agency with the Form W-7. CAAs must personally review and certify identification documents for primary, associated secondary (spouse), and dependent applicants, and certification for primary and secondary applicants requires a face-to-face interview.
CAAs must then submit copies or originals of the identification documents certified along with the Form 14194, Certificate of Accuracy.
The application submitted for the taxpayers must include a completed, signed Form W-7; Form 14194, Certificate of Accuracy, with copies of each identification document certified; originals or copies certified by the issuing agency of identification documents not covered by the temporary procedure; a copy of Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return; a copy of Form 6401, Request for Missing Information; an original, signed 2011 return(s); and other supporting documents to meet the W-7 application requirements.