Form W-7 (Coa) - Certificate Of Accuracy For Irs Individual Taxpayer Identification Number - 2013 Page 2
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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)
by you and included in your COA. You should attach a copy of the
original documents or certified copy by the issuing agency for primary
Form W-7 (COA) is a “Certificate of Accuracy” prepared by an ITIN
and secondary applicants. You must attach the original or certified
Certifying Acceptance Agent (CAA) and attached to each Form W-7
copies for all dependents. You should not take them to an IRS Taxpayer
(Application for IRS Individual Taxpayer Identification Number) that
Assistance Center (TAC) to be reviewed by an IRS employee.
is submitted to IRS. It contains the following information.
Who can sign the Certificate of Accuracy?
• The name of the designated authorized representative of the CAA
who is completing the Certificate of Accuracy.
Only the designated authorized representative of the business is
• The legal name of the business.
permitted to sign the COA.
• The EIN (Employers Identification Number) and office code of the
Where can I find Form W-7 (COA)?
Certifying Acceptance Agent.
Form W-7 (COA) can be found on the IRS web site at by
• The date that the Acceptance Agent Agreement was approved.
searching for “Form W-7 (COA)”.
• The name of the ITIN Applicant.
Whose PTIN is required?
• The type(s) of supporting documentation reviewed by the CAA to
Only tax practitioners are required to have a PTIN. The approved
prove the ITIN applicant’s “identity” and “foreign status”.
authorized representative of the business must provide their PTIN on
• A statement by the CAA that they have verified to the best of their
Form W-7 (COA).
knowledge, the authenticity, accuracy and completeness of the
documentation they reviewed.
Supporting Documentation
• The signature of the individual who has prepared the COA and the
You should check only the boxes that correspond to the documents
date that it was signed.
which you reviewed and certified to support the ITIN applicant’s
What is the purpose of Form W-7 (COA)
identity and foreign status. A passport is the only stand alone document
for purposes of satisfying both the “identity” and “foreign status”
The COA is a certification by the CAA that they have reviewed the
criteria. If you review the applicant’s passport, you would place an “x”
supporting documentation to prove the ITIN applicant’s “identity” and
in the box under the “Identity” and “Foreign Status” column on the
“foreign status” and to the best of their knowledge the documents are
Passport line. If, however, a passport is not reviewed by you, then a
complete, authentic, and accurate. Note: With the exception of
combination of at least two or more documents must be examined from
documentation to prove Exception 1(a) criteria, the only documents
the list of Supporting Documents; one which satisfies identity, and one
that should be included in the COA are those that were reviewed by
which satisfies foreign status. If a document does not display a box
you to prove the applicant’s claim of identity and foreign status. All
under the Identity or Foreign Status column, it signifies that the
other supplemental documentation supporting “Exception” criteria,
document can not be used to support that category. For example: A
(i.e. a copy of a withholding document, a letter from a financial
Foreign Drivers License, U.S. State Identification Card, and U.S.
institution, etc,) as well as a denial letter from the Social Security
Military Identification Card can not be used to prove an applicant’s
Administration (if applicable) must be attached to Form W-7 and
“foreign status”. Therefore there is no check-box for those documents
submitted to IRS.
under the foreign status column. They can, however, be used to prove
Who must submit a COA?
the applicant’s “identity”, so there are check-boxes under the identity
column. Medical records valid for children under 6 years of age and
All IRS ITIN Certifying Acceptance Agents are required to complete
school records are valid only for dependents under age 14, (under age 18
and submit a separate COA for each Form W-7 that is sent to IRS. It is
if a student).
important to remember that as a Certifying Acceptance Agent,
documentation to support identity and foreign status must be reviewed
Definitions — The following chart represents definitions for phrases used in Form W-7 (COA).
Phrase
Definition
This is the name of the individual who is preparing and signing the Certificate of Accuracy. This person must
The Undersigned
be the the individual who has been designated as the authorized representative of the business.
This is the legal name of the business that was entered by you on Form 13551, Application to Participate in the
CAA Business Name
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.
The name of the partnership should be entered on this line only if you are requesting an ITIN under Exception
Name of Partnership
1(a) – Partners in a U.S. or foreign partnership that invests in the U.S.
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
EIN, Office Code and PTIN
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 Publication 4520 Acceptance Agents Guide for Individual Taxpayer
Identification Number (ITIN)
W-7 (COA)
Catalog Number 56020G
Form
(Rev. 3-2013)
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