Form W-7(Coa) - Certificate Of Accuracy For Irs Individual Taxpayer Identification Number Page 2
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2Instructions for Form W-7(C0A) – Certificate of Accuracy for IRS Individual Taxpayer
Identification Number
What is Form W-7 (COA)
complete and submit a separate COA for each Form W-7 that is
Form W-7 (COA) is a “Certificate of Accuracy” prepared by an ITIN
sent to IRS. It is important to remember that as a Certifying
Certifying Acceptance Agent (CAA) and attached to each Form W-7
Acceptance Agent, documentation to support identity and foreign
(Application for IRS Individual Taxpayer Identification Number) that
status must be reviewed by you and included in your COA. You
is submitted to IRS. It contains the following information.
should not submit the actual documents to IRS or take them to an
•
The name of the designated authorized representative of the
IRS TAC (Taxpayer Assistance Center) to be reviewed by an IRS
CAA who is completing the Certificate of Accuracy.
employee.
•
The legal name of the business.
•
Who can sign the Certificate of Accuracy?
The EIN (Employers Identification Number) and office
Only the designated authorized representative of the business is
code of the Certifying Acceptance Agent.
•
permitted to sign the COA.
The date that the Acceptance Agent Agreement was approved.
•
The name of the ITIN Applicant.
Where can I find Form W-7(COA)?
•
The type(s) of supporting documentation reviewed by the
Form W-7(COA) can be found on the IRS web site at
by
CAA to prove the ITIN applicant’s “identity” and “foreign
searching for “Form W-7(COA)” or “Form 14194” (which is its numeric
status”.
number).
•
A statement by the CAA that they have verified to the best of
their knowledge, the authenticity, accuracy and completeness
Supporting Documentation
of the documentation they reviewed.
You should check only the boxes that correspond to the documents
•
The signature of the individual who has prepared the COA
which you reviewed and certified to support the ITIN applicant’s
and the date that it was signed.
identity and foreign status. A passport is the only stand alone
document for purposes of satisfying both the “identity” and “foreign
What is the purpose of Form W-7(COA)
status” criteria. If you review the applicant’s passport, you would
The COA is a certification by the CAA that they have reviewed
place an “x” in the box under the “Identity” and “Foreign Status”
the supporting documentation to prove the ITIN applicant’s
column on the Passport line. If, however, a passport is not reviewed
“identity” and “foreign status” and to the best of their knowledge
by you, then a combination of at least two or more documents must
the documents are complete, authentic, and accurate. The
be examined from the list of Supporting Documents; one which
Certificate of Accuracy replaces the requirement to send the
satisfies identity, and one which satisfies foreign status.
actual documents to the IRS. Note : With the exception of
If a document does not display a box under the Identity or Foreign
documentation to prove Exception 1(a) criteria, the only
Status column, it signifies that the document can not be used to
documents that should be included in the COA are those that
support that category. For example: A Foreign Drivers License, U.S.
were reviewed by you to prove the applicant’s claim of identity
State Identification Card, and U.S. Military Identification Card can
and foreign status. All other supplemental documentation
not be used to prove an applicant’s “foreign status”. Therefore there
supporting “Exception” criteria, (i.e. a copy of a withholding
is no check-box for those documents under the foreign status
document, a letter from a financial institution, etc,) as well as a
column. They can, however, be used to prove the applicant’s
denial letter from the Social Security Administration (if
“identity”, so there are check-boxes under the identity column.
applicable) must be attached to Form W-7 and submitted to IRS.
Medical records and school records are valid only for dependents
under age 14, (under age 18 if a student).
Who must submit a COA?
All IRS ITIN Certifying Acceptance Agents are required to
Definitions -
The following chart represents definitions for phrases used in Form W-7(COA).
Phrase
Definition
The Undersigned
This is the name of the individual who is preparing and signing the Certificate of
Accuracy. This person must be the the individual who has been designated as the
authorized representative of the business.
CAA Business Name
This is the legal name of the business that was entered by you on Form 13551,
Application to Participate in the IRS Acceptance Agent Program.
Agreement approved date
This is the date that IRS approved your agreement. You can locate this date on your
____/_____/20__
CAA Agreement.
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.
Name of Partnership
The name of the partnership should be entered on this line only if you are requesting an
ITIN under Exception 1(a) – Partners in a U.S. or foreign partnership that invests in the
U.S.
EIN and Office Code
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.
Signature Date
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)
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