Form 13551 - Application To Participate In The Irs Acceptance Agent Program - 2011 Page 2
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13551
Page
Form
(Rev. 11-2011)
Instructions for Completing Form 13551
Application to Participate in the IRS Acceptance Agent Program
General Instructions
Line 2. Enter the legal name of the business and the name of the principal, partner or
owner of the business along with their PTIN (Preparer Tax Identification Number) if one
Purpose of this Form. All persons who wish to participate in the TIN (Taxpayer
was issued. If your firm is a sole proprietorship, enter the name of the sole proprietor. If
Identification Number) Acceptance Agent Program must apply by completing this
the applicant is an entity, provide the state, including the District of Columbia (or if
application.
outside the United States, the country under whose laws the entity was created or
What is an Acceptance Agent/Certifying Acceptance Agent. Acceptance agents are
organized). If submitting an amended application and the legal name of the business is
individuals or entities (colleges, financial institutions, accounting firms, etc.) that have
not changing, be sure this entry is identical to the one on your original application.
entered into formal agreements with the IRS that permit them to assist alien individuals
and other foreign persons with obtaining TINs. The type of duties that you are permitted
The Principal, Partner or Owner of the business is defined below: For entitles with
to perform is based upon your application to become an acceptance agent or a certifying
shares of interests traded on a public exchange, or which are registered with the
acceptance agent. (See Revenue Procedure 2006-10 for additional information.)
Securities and Exchange Commission, that individual is (a) the “principal” officer if the
business is a corporation, (b) a general “partner”, if a partnership, (c) the “owner” of an
Who May Apply. Persons eligible to become acceptance agents include a financial
entity that is disregarded as separate from its owner, or (d) a grantor, owner or trustor, if
institution defined in section 265(b)(5) of the Internal Revenue Code (Code) or
a trust. For all other entities, it is the person who has a level of control over, or
§1.165-12(c)(1)(iv) of the regulations, a college or university that is an educational
entitlement to, the funds or assets in the entity that, as a practical matter, enables the
organization defined in §1.501(c)(3)-1(d)(3)(i), a federal agency defined in section 6402
individual, directly or indirectly, to control, manage or direct the entity and the disposition
(h) of the Code, persons that provide assistance to taxpayers in the preparation of their
of its funds and assets.
tax returns, and any other person or categories of persons that may be authorized by
Line 3. If the business is already an authorized IRS e-file provider, enter the EFIN
regulations or IRS procedures. An eligible person may be a U.S. person or a foreign
(Electronic Filing Identification Number). An authorized IRS e-file provider is a business
person. Each individual listed as a Principal, Partner or Owner of the business,
(sole proprietorship, partnership, corporation or other entity) that has been accepted into
authorized representative or primary/ alternate contact of the business must have
the IRS e-filing program and has been assigned an electronic filing identification
attained the age of 18 as of the date of this application.
number.
When to Apply. All new and renewal applications will only be accepted during the
Line 4. Enter the IRS issued Employer Identification Number (EIN). Note: All
program’s “open season” which is May 1 through August 31 each year. Therefore, if
businesses must obtain an EIN before submitting your application.
your AA Agreement is due to expire during the current year, it is important to submit a
Line 5. Enter the name, title and email of the authorized representative. This person
new application during the open season so that the operations of your business are not
will be the official point of contact with the IRS and is responsible for ensuring that all
interrupted. It can take up to four months from the time that you submit your application
requirements of the Acceptance Agent program are followed. They are the only
to receive your approved Acceptance Agent Agreement from IRS.
individuals, other than the principal, partner or owner, who have authority to sign the
How to Apply. All new and renewing persons will be required to complete Form 13551
Certificates of Accuracy. Each business is permitted to select up to ten authorized
(Application to Participate in the IRS Acceptance Agent Program). In addition, there
representatives. If you need extra space to add additional authorized representatives
must be an attached fingerprint card or proof of professional status for each individual
for the business location listed on Page 1, or for additional business locations, use the
listed on Line 5 as an Authorized Representative (see instructions for fingerprint cards
continuation sheet attached to the Form 13551.
below.) Prior to applying for Acceptance Agent Status, mandatory training must be
Line 6. Enter the date of birth of the authorized representative of the business listed on
completed and the self-certification at the end of the training must be signed and
Line 5. This information should be entered in mm/dd/yyyy format (i.e. April 15, 1950,
attached to your Form 13551 when submitting it to IRS. The training is available online
should be entered as 04/15/1950).
at and can be accessed by entering “How to become an Acceptance
Agent” in the search feature in the upper right corner of the IRS home page. Note: Your
Line 7. Enter the Social Security Number or TIN of the authorized representative of the
application to become an Acceptance Agent will not be processed without an attached,
business. If you are a foreign national living outside the U.S. and do not have an SSN or
signed, self-certification.
ITIN, please enter N/A.
Fingerprint Cards. Each individual listed as a responsible party or authorized
Line 8. Enter the complete home address of the authorized representative of the
business (street, city/county, state/country and zip code/foreign postal code).
representative of the business must have attained the age of 18 as of the date of this
application. If the authorized representative is an attorney, CPA or enrolled agent, but
Line 9. Check the box which describes the legal status (in the U.S.) of the person
not a certified Electronic Return Originator (ERO), evidence of U.S. professional status
entered on line 5. Attach a copy of the green card or visa, if you are not a U.S. citizen
may be submitted in lieu of the fingerprint card. The following persons are exempt from
but are residing in the U.S.
the fingerprinting requirement: a financial institution within the meaning of I.R.C. 265(b)
Line 10. If you answered “Yes” to the suitability question in box 10, please provide an
(5) or Treasury Regulations 1.1 65-1 2(c)(1)(iv), a college or university that qualifies as
explanation including dates and circumstances and why you believe that it should not
an educational organization under Treasury Regulations 1.501 (c)(3)-l (d)(3)(i), a
affect your fitness to be an acceptance agent or certifying acceptance agent. You will
casino, Federal agencies as defined in IRC 6402(h) and an ERO in good standing with
also need to attach a fingerprint card with your application.
the IRS. (Evidence of your professional status may be obtained by contacting the
Line 11. For the purpose of becoming an acceptance agent, if a “doing business
issuing authority.)
as” (DBA) name is used other than the name provided on Line 2, enter that information
Note: Individuals CANNOT take their own fingerprints.
here and include a brief explanation. Use an additional sheet of paper if you need more
The fingerprint card used for the Acceptance Agent Program is unique, and should be
space. Note: The business will be authorized to operate as an AA/CAA only under the
obtained by calling the IRS Austin Campus at 1-866-255-0654. If the authorized
name provided here or on Line 2.
representative of the business changes, the business must submit an amended
Line 12. Enter the complete street address, city/county, state/country and zip code/
application, including a new fingerprint card, if required, for the authorized
foreign postal code where the business is located. Note: A post office box (P.O. Box)
representative. Your application will not be processed if you do not provide a completed
will not be accepted as part of the address.
fingerprint card or evidence of professional status and the original signature of both the
authorized representative and the principal, partner or owner or owner of the business.
Line 13. Enter the telephone number, fax number, and email address of the business.
Faxed copies of this application will not be accepted.
If, in addition to the business telephone, there is another number where you would like
to be contacted by IRS, you may enter that information on this line also, notating that it
When to Update Information. Acceptance Agents must notify the IRS within 30 days
is the alternative telephone number.
of all changes to the information they originally submitted on Form 13551, Application to
Line 14. This line should be completed only if you are using a business mailing address
Participate in the IRS Acceptance Agent (AA) Program, by completing another Form
that is different from the address entered on Line 12.
13551 and checking the “amended” box. This is important for several reasons. If
information is not up-to-date on our database, you may not receive important IRS
Line 15. Check the “yes” or “no” box to indicate if the business provides tax related
information or correspondence. Be sure to fully complete the application changing only
services year round (January through December). If the answer is “no”, provide a brief
the information that is different from that submitted on the original Form 13551. The
explanation why the business does not provide tax related services year round.
revised Form 13551 will not change your address of record for tax purposes, nor will it
Line 15a. Enter the volume of Forms W-7 that you anticipate filing during a 12 month
automatically update information associated with your EIN (Employer’s Identification
calendar period.
Number).
Lines 16 and 17. Enter the name of the primary and alternate contact(s) only if different
Where to Apply. Send Form 13551, along with your completed fingerprint card or
than the authorized representative(s) of the business (individual listed on Line 5 or on
evidence of professional status, if required, and training certification to:
the continuation sheet(s) to the application). This is the person that has been authorized
Internal Revenue Service
by the business to contact the ITIN Operations to inquire about the status of W-7
3651 S. IH 35
applications, but they are not permitted to sign the Form W-7(COA). Also provide the
Stop 6380AUSC
person’s business title, telephone and fax numbers and their email address. Each
Austin, TX 78741
business location may have one primary and one alternate contact.
Note: Be sure that your application has been fully completed and contains the
Line 18. You may attach a separate statement to provide a detailed description of the
signature of the authorized representative and principal, partner or owner of the
activities performed by the business which would validate this request for Acceptance
business. (See instructions for Line 20.)
Agent status. For example, a tax preparation firm preparing U.S. federal income tax
Who to Contact for Assistance. If you need additional assistance in completing this
returns for nonresident alien real estate investors who do not qualify for an SSN, would
application you can call the ITIN Policy Section at (404) 338-8963 where someone will
establish your purpose for applying for entry into the AA Program.
be available to assist you. For additional information about Acceptance Agents, refer to
Line 19. If the business performs tax return preparation, the principal, partner or owner
Revenue Procedure 2006-10. For additional information about the Form W-7, see
of the business may request to be included on a public list of acceptance agents
Publication 1915 Understanding Your Individual Taxpayer Identification Number - ITIN.
published by the IRS on its website.
How To Complete The Form
Lines 20 and 21. Both the authorized representative and the principal, partner or
Check the applicable box to indicate if you are (1) a NEW applicant, (i.e. the first time
owner must print and sign their name to this application. By signing the application you
that the Business is applying for Acceptance Agent/Certifying Acceptance Agent status),
are authorizing the Internal Revenue Service to conduct suitability checks as
(2) seeking Renewal of a AA/CAA Agreement that will or has expired or (3) Amending
referenced in the Revenue Procedure.
information on a Business that is already an AA/CAA (i.e. submitting an application for a
Line 22. Enter the date that this application is signed.
new authorized representative; changing primary or alternate contacts, etc.) See
Pages 3 and 4 – (Continuation sheets)
Revenue Procedure 2006-10 for additional information on Acceptance Agents. For
additional information on submitting an amended application, see “When to Update
Note: Must be attached to a Form 13551 when submitted to IRS. Use pages 3 and 4
Information” above.
to add additional authorized representatives or a primary and alternate contact for a
business location. If the business operates at more than one location, use a separate
Line 1. Check the box which best describes the organizational status of the business. If
continuation sheet for each additional office.
the “Other” box is checked, please insert a brief explanation that best describes the
organizational status. Also check the box that best describes the professional status of
The continuation pages must also be signed and dated by the Principal, Partner or
the applicant. If the “Other” box is checked, please insert a brief explanation that best
Owner of the Business (signature space provided on page 4) and each additional
describes the professional status. If you are applying for Acceptance Agent status as a
authorized representative, pursuant to the signature requirements for Form 13551,
nonprofit organization, attach a copy of your IRS exemption letter.
Lines 20 and 21.
13551
Form
(Rev. 11-2011)
Catalog Number 38262Q
Department of the Treasury–Internal Revenue Service
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