Domestic and/or International Taxpayer - How to Become an Acceptance Agent for IRS ITIN Numbers |
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On Jan. 9, 2006, the Internal Revenue Service issued a new Revenue Procedure (Rev. Proc. 2006-10), which provides guidance for participation in the Individual Taxpayer Identification Number (ITIN) Acceptance Agent Program. The new procedure includes instructions for tax professionals who wish to apply for the program and current IRS acceptance agents (AAs) as well.
An acceptance agent is a person (an individual or an entity) who, pursuant to a written agreement with the IRS, is authorized to assist alien individuals and other foreign persons (who are ineligible to receive a Social Security number) in obtaining an ITIN or EIN from the IRS. The AA facilitates the application process by reviewing the necessary documents and forwarding the completed forms to IRS.
The IRS accepts new applications from individuals who wish to renew their AA Agreement and from new applicants who want to be acceptance agents. Applicants can download or print IRS Form 13551(PDF), Application to Participate in the IRS Acceptance Agent Program.
The four major changes are:
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AA applicants are required to submit to suitability checks.
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Existing AA agreements will expire on December 31, 2006, and you must reapply to retain your acceptance agent status.
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AA agreements must be renewed every fourth year.
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This revenue procedure Rev. Proc. 2006-10 (PDF) supersedes Rev. Proc. 96-52, 1996-2 C.B. 372, and is effective Jan. 9, 2006. Use keyword ITIN for a list of frequently asked questions on the IRS ITIN Program.
Any questions regarding this program please contact:
Sharon Bradley
Internal Revenue Service
Wage and Investment Division
ITIN Program Office
401 W. Peachtree Street NW
Mail Stop 97 WI
Atlanta, GA 30308
Telephone: (404) 338-7085
Fax: (404) 338-9112
E-mail: Sharon.Bradley@irs.gov
References/Related Topics
Note: This page contains one or more references to the Internal Revenue Code (IRC), Treasury Regulations, court cases, or other official tax guidance. References to these legal authorities are included for the convenience of those who would like to read the technical reference material. To access the applicable IRC sections, Treasury Regulations, or other official tax guidance, visit the Tax Code, Regulations, and Official Guidance page. To access any Tax Court case opinions issued after September 24, 1995, visit the Opinions Search page of the United States Tax Court.
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Page Last Reviewed or Updated: October 17, 2008