An IRS-authorized Acceptance Agent and a Certifying Acceptance Agent can both help eligible applicants prepare Form W-7. A Certifying Acceptance Agent—commonly abbreviated CAA—has additional authorization to authenticate most permitted identity and foreign-status documents within defined IRS limits. That distinction can affect whether an applicant must send original documents to the IRS.
The correct IRS term is Certifying Acceptance Agent, not “Certified Acceptance Agent.” Applicants often use both phrases when searching, but the IRS agreement and current guidance use “certifying.” Neither role is an IRS employee, government office, or approval authority.
Both roles assist with ITIN applications
An Individual Taxpayer Identification Number is issued by the IRS to certain people who need a U.S. taxpayer identification number but are not eligible for a Social Security number. Form W-7 is used to apply. Both types of IRS-authorized acceptance agents can help review eligibility, complete Form W-7, conduct the required applicant interview, and assemble an application.
What an Acceptance Agent does
An Acceptance Agent can help complete and submit Form W-7. Under current IRS instructions, an Acceptance Agent generally must submit original identification documents or copies certified by the issuing agency to the IRS for applicants. The agent helps organize the package but does not independently certify those documents to the IRS in the way a Certifying Acceptance Agent can.
What a Certifying Acceptance Agent does
A Certifying Acceptance Agent, often called a CAA, has additional IRS authorization and document-review responsibilities. A CAA can authenticate most qualifying original identity documents for primary and secondary applicants and complete Form W-7 (COA), Certificate of Accuracy.
Important limits apply. Foreign military identification cards cannot be authenticated by a CAA. For dependents, a CAA can authenticate only passports and civil birth certificates; other dependent documents may still need to be sent to the IRS as originals or issuing-agency-certified copies.
The CAA must have the original document or an issuing-agency-certified copy in its possession for the required review. The applicant interview may be conducted in person or by video under IRS procedures, but a video image alone is not a substitute for the required possession and examination of the document.
What the additional CAA authorization does not cover
- It does not let a CAA approve, issue, or guarantee an ITIN.
- It does not make every applicant eligible for an ITIN or eliminate the tax-return or exception requirement.
- It does not permit authentication of a foreign military identification card.
- For dependent applicants, it does not extend beyond passports and civil birth certificates; other permitted dependent documents generally must be submitted as originals or issuing-agency-certified copies.
- It does not allow an agent to certify a scan, photograph, or video image without possessing and examining the required original document or issuing-agency-certified copy.
Does using a CAA mean an original passport never has to be mailed?
No one should promise that original documents are never required. A CAA can reduce the need to mail many original qualifying documents because the CAA may authenticate them and return them after review. Applicant type, document type, dependency status, and unusual facts can change what must be submitted.
The accurate statement is narrower: working with a CAA may allow many applicants to avoid mailing certain original identity documents to the IRS, subject to current IRS rules and the applicant’s circumstances.
Can a CAA approve or issue an ITIN?
No. A CAA does not approve or issue an ITIN and cannot guarantee that an application will be accepted. The IRS reviews the application and makes every final ITIN decision. CAA status is an authorization to assist and certify within defined limits; it is not IRS endorsement of the business and does not make the agent a government office.
How to verify an ITIN acceptance agent
The IRS publishes a list of acceptance agents and identifies the approved agent type and available services. Before sharing identity documents, confirm the organization or individual in the current IRS list, match the name and location carefully, and ask whether the person handling the application is covered by the listed agreement.
A directory listing verifies participation in the IRS Acceptance Agent Program as shown by the IRS; it does not guarantee the quality of a particular engagement or imply IRS endorsement. If the listing cannot be matched, ask the provider to explain the discrepancy before sending sensitive information.
Questions to ask before choosing an Acceptance Agent or CAA
- Are you listed by the IRS as an Acceptance Agent or Certifying Acceptance Agent?
- Who will conduct the applicant interview and review Form W-7?
- Which original or issuing-agency-certified documents must you possess?
- Which documents can you authenticate for this applicant type, and which must go to the IRS?
- What tax return or permitted exception supports the W-7 application?
- How will original documents be received, protected, tracked, and returned?
- How will the completed application, filing evidence, and IRS correspondence be delivered securely?
- What is included in the fee, and what happens if the IRS requests more information?
Current 2026 partnership-exception requirement
The IRS announced that, effective June 1, 2026, CAAs submitting Form W-7 applications under Exception 1(a) for a partnership must include the portion of the partnership or LLC agreement showing the partnership name, EIN, and applicant's name and signature. The IRS states that the EIN may instead be printed on an included CP 575 series confirmation notice or Letter 147C. Applicants relying on this exception should use current guidance rather than an older checklist or prior Form W-7 (COA) workflow.
This change is specific to the stated partnership-exception documentation. It should not be generalized to every ITIN application.
What should an applicant expect?
- Confirm that the applicant needs an ITIN and is not eligible for an SSN.
- Identify the federal tax return or permitted exception connected to Form W-7.
- Review Form W-7 for completeness and consistency.
- Provide document instructions based on applicant and document type.
- Conduct the required interview and document review.
- Submit the complete package to the IRS and communicate what happens next.
An international applicant should also confirm how original documents will be delivered for the CAA’s physical review, how they will be returned, and what secure communication channel will be used. Sensitive documents should never be uploaded to an ordinary public inquiry form or sent through unapproved messaging.
Protect identity documents and application records
Passports, birth certificates, national identification documents, visa records, tax returns, and Form W-7 contain sensitive information. Begin with a non-sensitive inquiry. Before transmitting documents, confirm the secure exchange method, access controls, return process, retention practice, and how the applicant will receive copies of the final package and IRS notices.
How long does the process take?
IRS processing estimates can change by season, overseas filing, and application completeness. The current Form W-7 instructions provide estimates, but those estimates are not guarantees. Applicants should check current IRS guidance at the time of filing and allow additional time for document delivery, correction requests, or unusual facts.
SetRight’s role
SetRight provides ITIN support through an IRS-authorized Certifying Acceptance Agent. SetRight can review Form W-7, authenticate most qualifying documents within IRS rules, and guide eligible U.S. and international applicants. The IRS makes all final decisions. Nothing here implies IRS sponsorship, affiliation, endorsement, or guaranteed approval.
Review which identity documents a CAA may authenticate, check whether an older ITIN must be renewed for a federal return, learn how to apply for an ITIN from abroad, or book a non-sensitive ITIN consultation to confirm the appropriate next step.
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