IRS to End Moratorium on CAA ITIN Program

The Internal Revenue Service (IRS) has announced that it will reopen the Certifying Acceptance Agent (CAA) program in late 2023. The CAA program allows certain organizations to help taxpayers obtain Individual Taxpayer Identification Numbers (ITINs). ITINs are tax processing numbers issued to individuals who are not eligible for a Social Security number (SSN).

The CAA program was put on hold in August 2022 to allow the IRS to make significant modernization efforts to the CAA program application process. The IRS expects that the new application process will be more efficient and will reduce the processing time for applications of those who wish to participate inn the program.

The IRS has not yet announced a specific date for when the CAA program will reopen. However, the IRS has stated that it will provide advance notice to the public before the program reopens. With less than three months remaining in 2023, it will likely reopen soon or be delayed again. 

What is a Certifying Acceptance Agent?

A Certifying Acceptance Agent (CAA) is an organization that has been authorized by the IRS to help taxpayers obtain ITINs. CAAs are typically financial institutions, community-based organizations, or government agencies.

CAAs are able to help taxpayers obtain ITINs by reviewing and verifying the taxpayer’s identity documents. CAAs also submit the taxpayer’s ITIN application to the IRS on behalf of the taxpayer.

Who is eligible to apply for an ITIN through a CAA?

To be eligible to apply for an ITIN through a CAA, the taxpayer must meet the following requirements:

-The taxpayer must be a nonresident alien or a resident alien who is not eligible for a Social Security number (SSN).

-The taxpayer must have a valid foreign passport or other acceptable identification document.*

-The taxpayer must have a U.S. tax filing obligation or other specific tax purpose.

What are the requirements in order to apply to become a CAA?

-Completed Form 13551

-IRS Tax Law Training Certificate

-Forensic Document Training Certificate (You can purchase here: https://www.preparertraining.com/product/caa-forensic-training-course/)

-Complete Fingerprinting Or Have Valid EFIN

Benefits of applying for an ITIN through a CAA

There are several benefits to applying for an ITIN through a CAA:

-CAAs are able to help taxpayers complete the ITIN application and review the taxpayer’s identification documents.

-CAAs can submit the ITIN application to the IRS on behalf of the taxpayer.

-CAAs can answer the taxpayer’s questions about the ITIN application process.

How to find a Certifying Acceptance Agent

The IRS maintains a public list of Certifying Acceptance Agents. The list can be found on the IRS website at https://www.irs.gov/individuals/international-taxpayers/acceptance-agent-program.

Taxpayers can also search for CAAs by location or by type of organization.

The reopening of the CAA program is good news for taxpayers who need to obtain ITINs. CAAs can help taxpayers complete the ITIN application process and submit the application to the IRS on behalf of the taxpayer.

 


Posted: October 6, 2023

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