Transcription of Acceptance Agents’ Guide ITIN
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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?
Certifying Acceptance Agent (CAA) must submit with their Form 13551 (Application to Participate in the IRS Acceptance Agent Program) a self-certification as proof of Mandatory ITIN training, a completed fingerprint card (or proof of professional/ERO status), …
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