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The IRS W-7 (COA) form plays a crucial role for individuals who need to apply for an Individual Taxpayer Identification Number (ITIN) but may not have the required documentation to prove their foreign status. This form is specifically designed for those who are claiming a tax treaty benefit or need to file a U.S. tax return, but do not qualify for a Social Security number. Completing the W-7 (COA) involves providing personal information, such as your name, address, and date of birth, along with the reason for needing an ITIN. It’s important to attach the necessary supporting documents to verify your identity and foreign status. The IRS uses this information to process your application efficiently. Understanding the purpose and requirements of the W-7 (COA) can help streamline the process and ensure that you receive your ITIN in a timely manner, which is essential for meeting your tax obligations and accessing certain benefits in the U.S.

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Form W-7 (COA)

 

Certificate of Accuracy for IRS Individual

OMB Number

(July 2023)

 

 

 

Taxpayer Identification Number

 

 

 

1545-0074

Department of the Treasury

 

 

 

 

 

 

See Publication 4520

 

 

 

 

 

 

 

Internal Revenue Service

Form use only by IRS Certifying Acceptance Agents when submitting Form W-7

 

 

 

 

 

 

Certificate of Accuracy

 

The undersigned

 

 

 

 

 

 

 

 

 

is an responsible party of

 

 

 

 

 

 

 

 

 

, a Certifying Acceptance Agent under an agreement entered into with

 

(CAA business name)

 

 

 

 

 

 

 

 

the Internal Revenue Service dated

/

/ 20

. The undersigned certifies with regard to Form W-7 submitted for

 

 

 

 

 

 

 

 

 

 

, that the applicant is not eligible for a SSN and has

 

(Form W-7 applicant’s name)

 

 

 

 

 

provided the documentation checked below that sufficiently supports the applicant’s identity, foreign status and, if applicable, residency.

REMINDER: A passport is the only stand-alone document that proves both “foreign status” and “identity”. If a passport is not provided, a combination of two or more documents must be provided to meet the documentation requirements. Note: Additional original documentation requirements may apply for some dependents. See Supporting Documentation in this form's instructions.

Check the box under each category (Identity, Foreign Status) that corresponds to the documents reviewed by you.

Supporting Documentation

Identity

Foreign

Status

 

 

Passport (Stand Alone Document)*

 

 

National Identification Card (must be current and contain name, photograph, address, date of

 

 

birth and expiration date)

 

 

United States Drivers License

 

 

 

 

 

Civil Birth Certificate (Required for applicants under 18 if passport is not provided)

 

**

Medical Records (valid only for dependents under age 6)

 

**

 

 

 

Foreign Drivers License

 

 

 

 

 

United States State Identification Card

 

 

 

 

 

Foreign Voters Registration Card

 

 

 

 

 

United States Military Identification Card

 

 

Foreign Military Identification Card

 

 

 

 

 

School Records (valid only for dependents under age 14 (under age 18 if a student))

 

**

 

 

 

Visa issued by United States Department of State

 

 

 

 

 

United States Citizenship and Immigration Services (USCIS) Photo Identification

 

 

 

 

 

*Passport must have a date of entry for dependents, unless they are a dependent of U.S. military personnel stationed overseas.

**May be used to establish "foreign status" only if the documents are foreign.

Check and complete the following paragraph only if the applicant is applying for an ITIN under “Exception 1(a) - Partnership Interest”.

The undersigned further certifies that the Applicant has provided a copy of the relevant pages of the Partnership

Agreement of

 

 

and

 

 

 

(Name of Partnership)

 

EIN

 

 

as documentation in support of meeting the requirements for Exception 1(a).

The undersigned further certifies that the documentation was reviewed in accordance with the procedures set forth in the Acceptance Agent Agreement and is authentic, complete, and accurate based on the information and documentation submitted by the applicant.

The Certifying Acceptance Agent shall retain copies of all relevant documents including signed copies of the Forms W-7 submitted to the IRS on behalf of the applicant upon which the Certifying Acceptance Agent has relied upon to certify the applicant’s foreign status and identity.

(Signature of Responsible Party)

 

 

 

(Date signed)

 

 

 

 

 

 

Acceptance Agent EIN

 

Acceptance Agent office code

 

Acceptance Agent PTIN

 

 

 

 

 

 

 

Catalog Number 56020G

 

www.irs.gov

 

Form W-7 (COA) (Rev. 7-2023)

Instructions for Form W-7 (COA), Certificate of Accuracy for IRS Individual Taxpayer Identification Number

What is Form W-7 (COA)?

Form W-7 (COA) is a “Certificate of Accuracy” prepared by an ITIN Certifying Acceptance Agent (CAA) and attached to each Form W-7 (Application for IRS Individual Taxpayer Identification Number) that is submitted to IRS. It contains the following information.

•The name of the designated responsible party of the CAA who is completing the Certificate of Accuracy (COA).

•The legal name of the business.

•The Employers Identification Number (EIN) and office code of the CAA.

•The date that the Acceptance Agent Agreement was approved.

•The name of the ITIN Applicant.

•The type(s) of supporting documentation reviewed by the CAA to prove the ITIN applicant’s “identity” and “foreign status”.

•A statement by the CAA that they have verified to the best of their knowledge, the authenticity, accuracy and completeness of the documentation they reviewed.

•The signature of the individual who has prepared the COA and the date that it was signed.

What is the purpose of Form W-7 (COA)?

The COA is a certification by the CAA that they have reviewed the supporting documentation to prove the ITIN applicant’s “identity” and “foreign status” and to the best of their knowledge the documents are complete, authentic, and accurate. Note: With the exception of documentation to prove Exception 1(a) criteria, the only documents that should be included in the COA are those that were reviewed by you to prove the applicant’s claim of identity and foreign status. All other supplemental documentation supporting “Exception” criteria, (i.e. a copy of a withholding document, a letter from a financial institution, etc,) as well as a denial letter from the Social Security Administration (if applicable) must be attached to Form W-7 and submitted to IRS.

Who must submit a COA?

All CAAs are required to complete and submit a separate COA for each Form W-7 that is sent to IRS. It is important to remember that as a CAA, documentation to support identity and foreign status must be reviewed by you and should be included with your COA. You must attach a copy of the original documents or certified copy by the issuing agency for primary and secondary applicants. For dependents, you must attach a copy of the passport or birth certificate. For all other dependent documents, you must attach the original document or certified copy by the issuing agency. IRS employees at designated Taxpayer Assistance Centers (TAC) will not review W-7 applications prepared by CAAs.

Who can sign the Certificate of Accuracy?

Only the designated responsible party of the business is permitted to sign the COA.

Where can I find Form W-7 (COA)?

Form W-7 (COA) can be found on the IRS web site at www.irs.gov by searching for “Form W-7 (COA)”.

Whose PTIN is required?

Only tax practitioners are required to have a PTIN. The approved responsible party of the business must provide their PTIN on Form W-7 (COA).

Supporting Documentation

You should check only the boxes that correspond to the documents which you reviewed and certified to support the ITIN applicant’s identity and foreign status. A passport is the only stand alone document for purposes of satisfying both the “identity” and “foreign status” criteria. A passport that doesn't have a date of entry won't be accepted as a stand-alone identification document for dependents, unless they are a dependent of U.S. military personnel stationed overseas. In these cases, additional original documents must be submitted with the passport to prove U.S. residency. See Part 4 of Publication 4520 for documents accepted as proof of U.S. residency for dependents. If you review the applicant’s passport, you would place an “x” in the box under the “Identity” and “Foreign Status” column on the Passport line. If, however, a passport is not reviewed by you, then a combination of at least two or more documents must be examined from the list of Supporting Documents; one which satisfies identity, and one which satisfies foreign status. If a document does not display a box under the Identity or Foreign Status column, it signifies that the document can not be used to support that category. For example: A Foreign Drivers License, U.S. State Identification Card, and U.S. Military Identification Card can not be used to prove an applicant’s “foreign status”. Therefore there is no check-box for those documents under the foreign status column. They can, however, be used to prove the applicant’s “identity”, so there are check-boxes under the identity column. Medical records valid for children under 6 years of age and school records are valid only for dependents under age 14, (under age 18 if a student).

Definitions — The following chart represents definitions for phrases used in Form W-7 (COA).

Phrase

Definition

 

 

The Undersigned

This is the name of the individual who is preparing and signing the Certificate of Accuracy. This person must be the

 

individual who has been designated as the responsible party of the business.

 

 

CAA Business Name

This is the legal name of the business that was entered by you on Form 13551, Application to Participate in the

 

ITIN Acceptance Agent Program.

 

 

Agreement approved date

This is the date that IRS approved your agreement. You can locate this date on your CAA Agreement.

___ / ___ / 20__

 

 

 

Form W-7 Applicant’s Name

This is the name of the individual for whom you are completing the Form W-7 and Certificate of Accuracy.

 

 

Name of Partnership

The name of the partnership should be entered on this line only if you are requesting an ITIN under Exception 1

 

(a) – Partners in a U.S. or foreign partnership that invests in the U.S.

 

 

EIN, Office Code and PTIN

This is the Employer’s Identification Number (EIN) that was assigned to the business by IRS. The office code is a

 

number assigned by the ITIN Policy Section when the application for AA status is approved. Preparer Tax

 

Identification Number (PTIN) is required for anyone who prepares or assists in preparing federal tax returns for

 

compensation. This number should be entered on the line for Acceptance Agent PTIN

 

 

Date signed

This is the date that the Certificate of Accuracy is signed by the responsible party of the Business.

 

 

For additional information regarding documentation, please refer to Publication 4520 Acceptance Agents Guide for Individual Taxpayer Identification Number (ITIN)

Catalog Number 56020G

www.irs.gov

Form W-7 (COA) (Rev. 7-2023)
➤ PDF File

Form Specifications

Fact Name Description
Purpose The IRS W-7 (COA) form is used to apply for an Individual Taxpayer Identification Number (ITIN).
Eligibility Individuals who are not eligible for a Social Security Number but need to file taxes can apply using this form.
Supporting Documents Applicants must submit documents that prove their identity and foreign status, such as a passport or birth certificate.
Submission Method The completed form can be submitted by mail or in person at designated IRS offices.
Processing Time Typically, it takes about 7 weeks to process the W-7 form, but this may vary during peak tax season.
Renewal ITINs must be renewed if not used on a federal tax return for three consecutive years.
State-Specific Forms Some states may require additional forms or documentation, governed by state tax laws.
Filing Requirement The W-7 form must be filed along with a federal tax return, unless applying for an ITIN for a non-filing reason.
Common Mistakes Common errors include missing signatures, incorrect information, and not providing sufficient identification documents.

IRS W-7 (COA): Usage Guidelines

Completing the IRS W-7 (COA) form is an important step for individuals who need to apply for an Individual Taxpayer Identification Number (ITIN). After filling out the form, you will need to submit it along with the required documentation to the IRS for processing. Below are the steps to guide you through filling out the form.

  1. Begin by downloading the IRS W-7 (COA) form from the official IRS website or obtain a physical copy.
  2. Read the instructions carefully to understand the requirements and ensure you have all necessary documents.
  3. In the top section, enter your name as it appears on your legal documents.
  4. Provide your mailing address, including the country and postal code.
  5. Fill in your date of birth, using the format MM/DD/YYYY.
  6. Indicate your country of citizenship and any other countries where you hold citizenship.
  7. Complete the section on foreign tax identification numbers, if applicable.
  8. Specify the reason you are applying for an ITIN by checking the appropriate box.
  9. Sign and date the form to confirm that the information provided is accurate.
  10. Gather the required documents to submit with your form, such as proof of identity and foreign status.
  11. Review your completed form and documents for accuracy and completeness.
  12. Submit the form and accompanying documents to the IRS either by mail or in person, as per the instructions provided.

Your Questions, Answered

What is the IRS W-7 (COA) form?

The IRS W-7 (COA) form is used to apply for an Individual Taxpayer Identification Number (ITIN) for individuals who are not eligible for a Social Security Number. This form is specifically for those who need an ITIN for tax purposes, such as non-resident aliens, their spouses, and dependents. The COA stands for "Certificate of Accuracy," which indicates that the application is accompanied by documentation that verifies the individual's foreign status and identity.

Who needs to fill out the W-7 (COA) form?

Individuals who are required to file a U.S. tax return but do not have a Social Security Number should complete the W-7 (COA) form. This includes foreign nationals, non-resident aliens, and their dependents who need an ITIN for tax reporting purposes. It is essential for anyone who receives income from U.S. sources or who is required to report certain types of income to the IRS.

What documents are required to submit with the W-7 (COA) form?

When submitting the W-7 (COA) form, applicants must provide original documents or certified copies that prove their identity and foreign status. Acceptable documents include a passport, national identification card, or other government-issued documents that contain the individual's name, photo, and address. It’s crucial that the documents are valid and not expired.

How long does it take to process the W-7 (COA) form?

The processing time for the W-7 (COA) form can vary. Generally, it takes about 7 weeks for the IRS to process the application. However, during peak tax season or if additional information is required, it may take longer. Applicants can check the status of their application by contacting the IRS after the processing time has elapsed.

Can I submit the W-7 (COA) form online?

No, the W-7 (COA) form cannot be submitted online. Applicants must mail the completed form along with the required documentation to the address specified in the form's instructions. Alternatively, individuals can apply in person at designated IRS Taxpayer Assistance Centers or through an Acceptance Agent authorized by the IRS.

Is there a fee to apply for an ITIN using the W-7 (COA) form?

There is no fee to submit the W-7 (COA) form itself. However, if you choose to use a tax professional or an Acceptance Agent to assist you in the application process, they may charge a fee for their services. It's always a good idea to inquire about any potential costs before proceeding.

What happens if my W-7 (COA) form is denied?

If the W-7 (COA) form is denied, the IRS will send a notice explaining the reason for the denial. Common reasons include missing documentation, incorrect information, or failure to meet eligibility requirements. Applicants can address the issues outlined in the notice and reapply by submitting a new W-7 (COA) form along with the necessary documentation.

Can I use an ITIN for identification purposes?

While an ITIN is primarily for tax purposes, it can sometimes be used as a form of identification. However, it is important to note that an ITIN does not grant the holder the same rights as a Social Security Number. It cannot be used for employment or to qualify for Social Security benefits. Always check specific requirements for identification in various contexts.

How often do I need to renew my ITIN?

ITINs do not expire as long as they are used on a federal tax return at least once in the last three years. However, if an ITIN is not used for tax purposes during that time, it may expire. The IRS recommends renewing your ITIN if you need to file a tax return and your ITIN has expired. To renew, you will need to submit a new W-7 form along with the required documentation.

Where can I find more information about the W-7 (COA) form?

For more detailed information about the W-7 (COA) form, applicants can visit the official IRS website. The site provides comprehensive guidance, including instructions for filling out the form, acceptable documents, and additional resources for individuals seeking an ITIN. It is always best to refer to the most current information directly from the IRS.

Common mistakes

  1. Failing to provide a valid reason for submitting the form. The IRS requires applicants to indicate the specific purpose for obtaining an Individual Taxpayer Identification Number (ITIN). Without this information, the application may be rejected.

  2. Not including the required supporting documentation. The W-7 form mandates that applicants submit original documents or certified copies that prove their identity and foreign status. Omitting these documents can lead to delays or denials.

  3. Inaccurate personal information. Common errors include misspellings of names, incorrect dates of birth, or wrong addresses. Such inaccuracies can create confusion and complicate the processing of the application.

  4. Submitting the form without a signature. The W-7 must be signed by the applicant. A missing signature will result in the IRS not processing the application.

  5. Using outdated forms. The IRS periodically updates its forms. Submitting an older version of the W-7 can lead to processing issues. Always check for the most current version.

  6. Not following the instructions for completing the form. The IRS provides detailed instructions for filling out the W-7. Ignoring these guidelines may result in mistakes that can delay the application.

  7. Submitting the application to the wrong address. The IRS has specific mailing addresses for different types of applications. Sending the W-7 to the incorrect location can prolong the review process.

Documents used along the form

The IRS W-7 (COA) form is used to apply for an Individual Taxpayer Identification Number (ITIN) for individuals who are not eligible for a Social Security Number. When submitting the W-7 form, several other documents may be required to support the application. Below is a list of common forms and documents that are often used in conjunction with the W-7 form.

  • Form W-7: This is the main application form used to request an ITIN. It must be completed accurately and submitted with the necessary supporting documents.
  • Proof of Identity: A valid government-issued identification document, such as a passport or national identification card, is required to verify the applicant's identity.
  • Proof of Foreign Status: Documents like a birth certificate or foreign driver's license may be needed to establish the applicant's foreign status.
  • Tax Return: A federal tax return must be submitted with the W-7 form unless the applicant qualifies for an exception. This shows the need for an ITIN.
  • Supporting Documents: Additional documents may be required based on the applicant's circumstances, such as a marriage certificate or court documents for name changes.
  • Form 1040-NR: Non-resident aliens may need to submit this tax form along with the W-7 if they have income that requires them to file a tax return.

Submitting the W-7 form with the appropriate supporting documents ensures a smoother application process for obtaining an ITIN. Careful attention to detail can help avoid delays in processing.

Similar forms

  • Form W-9: This form is used by individuals and businesses to provide their taxpayer identification number (TIN) to others who are required to file information returns with the IRS. Like the W-7 (COA), it establishes identification for tax purposes.
  • Form 1040: This is the standard individual income tax return form. It requires identification information and is essential for reporting income, similar to how the W-7 (COA) is used for obtaining a TIN.
  • Form 1099: This form is used to report various types of income other than wages, salaries, and tips. Like the W-7 (COA), it requires identification information to ensure accurate reporting to the IRS.
  • Form SS-4: This form is used to apply for an Employer Identification Number (EIN). Both the W-7 (COA) and SS-4 serve the purpose of identifying entities for tax purposes.
  • Form 8862: This form is used to claim the Earned Income Credit after a prior disallowance. It requires personal identification information, akin to the identification process in the W-7 (COA).

Dos and Don'ts

When filling out the IRS W-7 (COA) form, it’s important to follow certain guidelines to ensure your application is processed smoothly. Here are some dos and don'ts to consider:

  • Do provide accurate information. Double-check all entries for correctness.
  • Do use black or blue ink when filling out the form. This makes it easier to read.
  • Don't leave any required fields blank. Incomplete forms can lead to delays.
  • Don't forget to sign and date the form before submitting it. An unsigned form will be rejected.

Misconceptions

The IRS W-7 form, also known as the Application for IRS Individual Taxpayer Identification Number (ITIN), has several misconceptions associated with it. Understanding these misconceptions can help individuals navigate the tax process more effectively.

  • Misconception 1: The W-7 form is only for non-resident aliens.

    • This is not true. While the W-7 form is commonly used by non-resident aliens, it is also applicable for resident aliens who do not qualify for a Social Security Number (SSN).

  • Misconception 2: You must have a job to apply for an ITIN using the W-7 form.

    • This is incorrect. Individuals can apply for an ITIN for various reasons, including filing a tax return, even if they do not have a job.

  • Misconception 3: The W-7 form guarantees that you will receive an ITIN.

    • Submitting a W-7 does not guarantee an ITIN. The application must meet all requirements, and the IRS reserves the right to deny the application.

  • Misconception 4: You can only submit the W-7 form during tax season.

    • This is false. The W-7 form can be submitted at any time of the year, although it is often associated with tax filing deadlines.

  • Misconception 5: You do not need to provide documentation with the W-7 form.

    • This is misleading. Supporting documentation that proves identity and foreign status is required when submitting the W-7 form.

  • Misconception 6: An ITIN is the same as a Social Security Number.

    • This is incorrect. An ITIN is used for tax purposes only and does not provide eligibility for Social Security benefits or work authorization.

  • Misconception 7: You can use an ITIN for all financial transactions.

    • This is not accurate. While an ITIN can be used for tax purposes, it may not be accepted for all financial transactions, such as opening certain bank accounts.

  • Misconception 8: Once you receive an ITIN, you will never need to renew it.

    • This is misleading. ITINs that have not been used on a federal tax return for three consecutive years may expire and require renewal.

Key takeaways

The IRS W-7 (COA) form is essential for individuals seeking to obtain an Individual Taxpayer Identification Number (ITIN). Here are some key takeaways to consider when filling out and using this form:

  • Purpose of the Form: The W-7 (COA) is primarily used to apply for an ITIN for individuals who are not eligible for a Social Security number but need to fulfill tax obligations in the United States.
  • Eligibility Requirements: To qualify for an ITIN, applicants must provide a valid federal income tax return, unless they meet specific exceptions outlined by the IRS.
  • Documentation: It is crucial to submit the required supporting documents, such as proof of identity and foreign status, along with the W-7 (COA) form to avoid delays in processing.
  • Submission Process: Applicants can submit the W-7 (COA) form by mail, through an IRS-authorized acceptance agent, or in person at designated IRS offices. Timely submission is important to ensure compliance with tax deadlines.