What Is a Certified Acceptance Agent for ITIN Applications?

What is a Certified Acceptance Agent?

A Certified Acceptance Agent is an individual or business authorized by the IRS to verify identity and foreign status documents for ITIN (Individual Taxpayer Identification Number) applicants. The CAA program exists so applicants do not need to mail original documents like passports to the IRS.

CAAs complete the IRS certification process under Revenue Procedure 2006-10. They are authorized to review original documents, certify copies, and submit completed Form W-7 applications to the IRS on behalf of applicants. There are approximately 1,500 active CAAs worldwide.

What Documents Can a CAA Verify?

• Passport: The primary identification document for ITIN applications. A CAA reviews the original and certifies a copy.
• National identification card: Government-issued ID showing photo, name, address, date of birth, and expiration date.
• Foreign driver's license: Accepted as secondary identification in some cases.
• Birth certificate: Required for dependents under 18 applying for ITINs.
• Foreign military identification: Accepted as primary identification for military personnel.

Why should you use a CAA instead of mailing documents?

A CAA protects your original passport from loss or damage during international mail transit to the IRS. The IRS holds mailed passports for 7-11 weeks, leaving you without valid travel documents during that period.

How do you find a Certified Acceptance Agent?

The IRS maintains an official online directory of all active Certified Acceptance Agents searchable by country, state, city, or zip code at irs.gov.

Steps to Find a CAA

1. Visit the IRS CAA directory: Go to irs.gov and search for "Acceptance Agent Program" or use the CAA locator tool.
2. Search by location: Enter your country or city. CAAs are available in over 40 countries worldwide.
3. Verify authorization: Confirm the CAA's PTIN (Preparer Tax Identification Number) and active status with the IRS.
4. Contact and schedule: Call or email the CAA to confirm fees, required documents, and appointment availability.

Countries with CAAs

CAAs are available in the United States, United Kingdom, Canada, India, Germany, Brazil, Mexico, Nigeria, Pakistan, Philippines, Australia, UAE, South Korea, Japan, Kenya, South Africa, and approximately 30 additional countries. If no CAA exists in your country, you can use a CAA in a neighboring country or use the IRS mail-in option.

What is the ITIN application process through a CAA?

The ITIN application through a CAA takes 30-60 minutes for the appointment and 7-11 weeks for IRS processing. The total timeline from scheduling to receiving your ITIN is 8-14 weeks.

Step-by-Step Process

1. Determine if you need an ITIN: Confirm that an ITIN (not an EIN) is required for your situation. Most non-resident Wyoming LLC owners need only an EIN.
2. Find and contact a CAA: Use the IRS directory to locate a CAA. Schedule an appointment.
3. Gather required documents: Bring your original passport (or other qualifying ID), completed Form W-7, and your tax return (Form 1040-NR or the applicable return).
4. Attend the CAA appointment: The CAA reviews your original documents, certifies copies, and completes Form W-7 with you.
5. CAA submits to IRS: The CAA mails the certified documents and Form W-7 to the IRS ITIN Processing Center.
6. Receive your ITIN: The IRS mails your ITIN assignment letter (CP565) to your address in 7-11 weeks.

How much does a Certified Acceptance Agent cost?

CAA fees range from $100 to $300 for ITIN application document verification and submission. Additional fees apply if the CAA also prepares your tax return, which is required with ITIN applications.

Do Wyoming LLC owners need an ITIN?

Most non-resident Wyoming LLC owners do not need an ITIN. An EIN is sufficient for LLC formation, US banking, Stripe access, and filing Form 5472. You only need an ITIN if you have US-source income requiring a personal tax return.

When You Need an ITIN

• US-source income: You earn income from US clients or US-based activities that requires filing Form 1040-NR.
• Tax treaty benefits: You want to claim reduced withholding rates under a US tax treaty.
• Traditional bank requirement: Some traditional banks (Chase, Bank of America) require an ITIN or SSN for account opening.

When You Do NOT Need an ITIN

• LLC formation: An EIN is used, not an ITIN. Learn about getting an EIN without SSN.
• Online banking: Mercury, Relay, and Wise Business require only an EIN. Read the banking guide.
• Stripe access: Stripe requires EIN, not ITIN. See Stripe for Wyoming LLC.
• Form 5472 filing: Filed with the LLC's EIN, not a personal ITIN.

What is the difference between an EIN and an ITIN?

An EIN identifies your LLC for business tax purposes. An ITIN identifies you personally for individual tax purposes. They serve different functions and are not interchangeable.

Learn more about the EIN application process in the EIN for foreign nationals guide.