VERY IMPORTANT : Video conferencing can be used if the CAA has the original identification documents or certified copies from the issuing agency in their possession during the interview.
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Document Certification Process for CAAs in certifying for COAs
CAAs can authenticate all the identification documents for the primary and secondary applicant. For dependents, they can authenticate the passport and civil birth certificate; however, they must send the original or certified copies of all other documents directly to the IRS. Form W-7 (COA), Certificate of Accuracy for IRS Individual Identification Taxpayer Number, must be attached to each Form W-7 application submitted as verification they have reviewed the original documentation or certified copies from the agency that issued them.
AAs and CAAs must conduct an in-person interview with each applicant (primary, secondary and dependent) in order to complete the application. Video conferencing can be used if the CAA has the original identification documents or certified copies from the issuing agency in their possession during the interview.
Important Links
www.irs.gov/si...
About Form W-7, Application for IRS Individual Taxpayer Identification Number
Use Form W-7 to apply for an IRS individual taxpayer identification number (ITIN). You can also use this form to renew an existing ITIN that is expiring or that has already expired.
An ITIN is a 9-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required for U.S. federal tax purposes to have a U.S. taxpayer identification number but who do not have and are not eligible to get a social security number (SSN).
Purpose of Form
Use Form W-7 for the following purposes.
To apply for a new ITIN. Individuals applying for an ITIN must include a U.S. federal tax return unless they meet an exception, and the required documentation. For tax years after December 31, 2017, spouses and dependents are not eligible for a new ITIN unless they are claimed for an allowable tax benefit or they file their own tax return.
To renew an ITIN. An ITIN only needs to be renewed if it’ll be included on a U.S. federal tax return and it’s expired. Individuals renewing an ITIN must include a U.S. federal tax return unless they meet an exception, and the required documentation. For tax years after December 31, 2017, spouses and dependents are not eligible to renew an ITIN unless they are claimed for an allowable tax benefit or they file their own tax return. The individual must be listed on an attached U.S. federal tax return with the schedule or form that applies to the allowable tax benefit. See How To Apply, later, for more information on how to renew your ITIN.
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This is an Image: caution.gifIf your ITIN is only used on information returns filed with the IRS by third parties, you don’t have to renew your ITIN even if the ITIN has expired for purposes of filing a U.S. federal tax return. However, in the future, if you file an income tax return, you will need to renew your ITIN at that time.
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The ITIN is for federal tax purposes only. An ITIN doesn’t entitle you to social security benefits and doesn’t change your immigration status or your right to work in the United States.
The ITIN can’t be used to claim certain federal tax credits. Individuals filing tax returns using an ITIN aren’t eligible for the earned income credit (EIC). Also, a child who has an ITIN can’t be claimed as a qualifying child for purposes of the EIC. For more information, see Pub. 596, Earned Income Credit (EIC). Also, for tax years 2018 through 2025, a child who has an ITIN can’t be claimed as a qualifying child for purposes of the child tax credit and the additional child tax credit. For more information, see Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents, and its instructions. If an ITIN is applied for on or before the due date of a return (including extensions) and the IRS issues an ITIN as a result of the application, the IRS will consider the ITIN as issued on or before the due date of the return. See the instructions for your U.S. federal tax return for more information.
The ITIN may not be required for an electing small business trust (ESBT) election. A nonresident alien who is a potential current beneficiary of an ESBT and who is not otherwise required to have a taxpayer identification number for U.S. tax purposes does not need a taxpayer identification number to make a valid ESBT election.
Social security numbers. Don’t complete Form W-7 if you have an SSN or if you’re eligible to get an SSN. You’re eligible for an SSN if you’re a U.S. citizen or if you’ve been admitted by the United States for permanent residence or U.S. employment.
20 авг 2024
