Instructions For Completing Form 13551 - Application To Participate In The Irs Acceptance Agent Program - 2008
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Form 13551 (Rev. 1-2008)
Page
Instructions for Completing Form 13551
Application to Participate in the IRS Acceptance Agent Program
General Instructions
“Other” box is checked, please insert a brief
The fingerprint card used for the Acceptance
explanation that best describes the applicant’s
Agent is unique, and should be obtained by calling
Purpose of this Form. All persons who wish to
organizational status. If you are applying for
the IRS Austin Campus at 1-866-255-0654. If the
participate in the TIN (Taxpayer Identification
Acceptance Agent status as a nonprofit
authorized representative of the applicant changes,
Number) Acceptance Agent Program must apply by
organization, attach a copy of your IRS exemption
the applicant must submit an amended application,
completing this application.
letter.
including a new fingerprint card, if required, for the
authorized representative. If the new authorized
What is an Acceptance Agent/Certifying
Line 2. Enter the legal name of the business. If your
representative is an attorney, CPA, or enrolled
Acceptance Agent. Acceptance agents are
firm is a sole proprietorship, enter the name of the
agent, proof of professional status may be provided
individuals or entities (colleges, financial institutions,
sole proprietor. If the applicant is an entity, provide
in lieu of the fingerprint card. If the new authorized
accounting firms, etc.) that have entered into formal
the state, including the District of Columbia (or if
representative is an ERO, proof of ERO status must
agreements with the IRS that permit them to assist
outside the United States, the country under whose
be provided in order to be exempted from the
alien individuals and other foreign persons with
laws the entity was created or organized). If
fingerprinting requirement. Your application will not
obtaining TINs. The type of duties that you are
submitting an amended application and the legal
be processed if you do not provide a completed
permitted to perform is based upon your application
name of the business is not changing, be sure this
to become an acceptance agent or a certifying
fingerprint card or evidence of professional status
entry is identical to the one on your original
acceptance agent. (See Revenue Procedure 2006-10
and the original signature of the responsible officer,
application.
for additional information.)
official, or owner of the business. Faxed copies of
Line 3. If you are already an authorized IRS e-file
this application will not be accepted. If you
Who must Apply. New applicants (U.S. and
provider, enter your EFIN (Electronic Filing
answered “Yes” to the suitability question in box 10,
Foreign) and current participants amending or
Identification Number). An authorized IRS e-file
please provide an explanation including dates and
seeking renewal of their agreement.
provider is a business (sole proprietorship,
circumstances.
When to Apply. Applications are accepted all year
partnership, corporation, or other entity) that has
Line 11. If, for the purpose of becoming an
for the IRS Acceptance Agent Program. It is
been accepted into the IRS e-filing program and has
acceptance agent, a “doing business as” (DBA)
recommended that you submit your completed
been assigned an electronic filing identification
name is used other than the name provided on Line
application (and fingerprint card if applicable) 120
number.
2, enter that information here and include a brief
days prior to the date you intend to begin filing TIN
Line 4. Enter your IRS Employer Identification
explanation. Use an additional sheet if you need
applications with the IRS.
Number (EIN). Note: All applicants must obtain an
more space.
When to Update Information. Acceptance Agents
EIN before submiting your application.
Line 12. Enter the complete street address,
must notify the IRS within 30 days of all changes to
city/county, state/country and zip code/foreign
Line 5. Enter the name, title and email of the
the information they originally submitted on Form
postal code where the business is located. Note: A
authorized representative who has the authority to
13551, Application to Participate in the IRS
post office box (P.O. Box) will not be accepted as
sign the application and agreement on behalf of the
Acceptance Agent (AA) Program, by completing
part of the address.
applicant. This person will be the official point of
another Form 13551 and checking the “amended”
contact with the IRS, have the authority to sign
box. This is important for several reasons. If
Line 13. Enter the telephone number, fax number,
revised applications, and is responsible for ensuring
information is not up-to-date on our database, you
and email address of the business. If, in addition to
that all requirements of the Acceptance Agent
may not receive important IRS information or
the business telephone, there is another number
program are followed. If you need more space to
correspondence. Be sure to fully complete the
where you would like to be contacted by IRS, you
provide additional names of alternate authorized
application changing only the information that is
may enter that information on this line also, notating
representatives of the business, please attach a
different from that submitted on the original Form
that it is the alternative telephone number.
continuation sheet. The continuation sheet should
13551. The revised Form 13551 will not change your
Line 14. This line should be completed only if you
include the information entered on line 5,6,7,8,9, and
address of record for tax purposes, nor will it
are using a business mailing address that is
10 for each additional person.
automatically update information associated with
different from the address entered on Line 12.
your EIN (Employer’s Identification Number).
Line 6. Enter the date of birth of the authorized
Line 15. If the business is not open 12 months a
representative of the business listed on Line 5. This
Where to Apply. Send Form 13551, along with your
year, you must provide a year-round mailing address
information should be entered in mm/dd/yyyy format
completed fingerprint card or evidence of
and telephone number. You may include a P.O. Box
(i.e. April 15, 1950, should be entered as
professional status, if required, to
if applicable.
04/15/1950).
Internal Revenue Service
3651 S. IH 35
Line 15a. Enter the volume of Forms W-7 that you
Line 7. Enter the Social Security Number or ITIN of
Stop 6380AUSC
anticipate filing during a 12 month calendar period.
the authorized representative of the business. If you
Austin, TX 78741
are a foreign national and do not have an SSN or
Lines 16 and 17. Enter the name of the primary and
ITIN, please enter N/A.
Note: Be sure that your application has been fully
alternate contact(s) only if different than the
completed and contains the signature of the
authorized representative of the company (individual
Line 8. Enter the complete home address of the
authorized representative of the business.
listed on Line 5). This is the person that has been
authorized representative of the business (street,
authorized by the business to contact the ITIN
city/county, state/country and zip code/foreign
Who to Contact for Assistance. If you need
Operations to inquire about the status of W-7
postal code).
additional assistance in completing this form, you
applications. Also provide the person’s business
may call (404) 338-8963 where someone will be
Line 9. Check the box which describes the legal
title, telephone and fax numbers and their email
available to assist you. For additional information
status (in the U.S.) of the person entered on
address.
about Acceptance Agents, refer to Revenue
line 5. Attach a copy of your green card or visa, if
Procedure 2006-10. For additional information about
Line 18. You may attach a separate statement to
you are not a U.S. citizen but are residing in the
the Form W-7, see Publication 1915, Individual
provide a detailed description of the activities
U.S.
Taxpayer Identification Number - ITIN.
performed by you or your organization which would
Line 10. Each individual listed as an authorized
validate this request for Acceptance Agent status.
representative or owner of the business must have
How To Complete The Form
For example, a tax preparation firm preparing U.S.
attained the age of 21 as of the date of this
federal income tax returns for nonresident alien real
application. If the applicant is an attorney, CPA,
Check the applicable box to indicate (1) if you are a
estate investors who do not qualify for an SSN,
enrolled agent, but not a certified Electronic Return
new applicant, (2) if you are amending information
would establish your purpose for applying for entry
Originator (ERO), evidence of U.S. professional
submitted on a previously submitted Form 13551, or
into the AA Program.
status may be submitted in lieu of the fingerprint
(3) if you are seeking renewal of your status as an
Lines 20 and 21. The authorized representative of
card. The following applicants are exempted from
Acceptance Agent or a Certifying Acceptance Agent.
the business must print and sign their name to this
the fingerprinting requirement: a financial institution
See Revenue Procedure 2006-10 for additional
application. By signing the application you are
within the meaning of I.R.C. 265(b)(5) or Treasury
information on Acceptance Agents.
authorizing the Internal Revenue Service to conduct
Regulations 1.165-12(c)(1)(iv), a college or university
For information on submitting application, see
suitability checks as referenced in the Revenue
that qualifies as an educational organization under
“When to Update Information” above.
Procedure.
Treasury Regulations 1.501(c)(3)-1(d)(3)(i), a casino, a
govenment agency or military organization and an
Line 1. Check the box which best describes the
Line 22. Enter the date that this application is
ERO in good standing with the IRS. However, all
professional status of the applicant. If the “Other”
signed.
applicants who are EROs must submit proof of ERO
box is checked, please insert a brief explanation
status in order to be exempted from the
that best describes the applicant’s professional
fingerprinting requirement. Individuals CANNOT take
status. Also check the box that best describes the
their own fingerprints.
organizational status of the applicant. If the
13551
Form
(Rev. 1-2008)
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