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Acceptance Agents’ Guide for Individual Taxpayer ...

Acceptance Agents Guide for Individual Taxpayer identification NumberITIN3 Acceptance Agents GuideTABLE OF CONTENTSPART I General Information ..5 What is an ITIN?..6 How does an Individual request an ITIN on behalf of a deceased Taxpayer ? ..6 How does a Taxpayer apply for an ITIN/EIN? ..6 Should spouses and dependents outside of the apply for ITINs? ..7 When will the Taxpayer 's ITIN expire?..7 How does a Taxpayer renew an ITIN?..7 Do spouses and dependents outside of the need to renew their ITINs?..7Is there professional help available to taxpayers who need to obtain or renew an ITIN? ..7 Glossary of Terms ..7 PART 2 - Acceptance agent /Certifying Acceptance agent Information ..8 What is an Acceptance agent and what is its role? ..8 Who may apply to become an Acceptance agent ?

Acceptance Agent’s Use Only ..... 19 PART 4 – Reviewing Supporting Documentation and Completing the Certificate of Accuracy .....20 What are the documentation requirements when applying for an ITIN? ... Individual Taxpayer Identification Number (ITIN) program made under Section 203 of the “Protecting Americans from Tax Hikes Act of 2015 ...

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