Your US ITIN, Handled End to End

Definitions

• Applicant – An applicant refers to the foreign individual applying for an ITIN.
• Certifying Acceptance Agent – A Certifying Acceptance Agent is an organization and/or entity authorized by the Internal Revenue Service to act on behalf of a foreign individual with respect to those persons who need to obtain an Individual Taxpayer Identification Number. Our firm is a Certifying Acceptance Agent.
• Documentary Evidence – Documentary Evidence refers to documents that prove both the identity and immigration status of the foreign individual. The foreign individual's Passport and I-94 are considered documentary evidence.
• Foreign Individual – A foreign individual is an individual who is not a citizen or a legal permanent resident (green card holder) of the United States.
• IRS – Internal Revenue Service.
• ITIN – Individual Taxpayer Identification Number.
• Properly Certified Copy – A Properly Certified Copy refers to documentary evidence properly certified to be true and complete copies of the original document. In the case of a document issued by a person in a foreign country, the certification is proper only if it is certified by the agency that issued the document, by an embassy or consulate office of that country, by a United States embassy or consulate office or by a United States Notary Public. Properly Certified Copy also refers to documents notarized by a Notary Public who is commissioned in the United States and who is acting within his or her legal authority with respect to the notarization.
• Responsible Party – Derren Joseph is the designated RP for our firm
• SOP – Standard Operating Procedure.
• SSN – Social Security Number.

General Procedure

1. Applicant contacts Derren Joseph, as the Responsible Party;
2. Responsible Party emails the applicant with a list of acceptable documentation to share with the Responsible Party either in person or electronically;
3. Once received, the Responsible Party assists the applicant in the completion of the ITIN application form (W-7);
4. At the beginning of the application process for an ITIN, the Responsible Party informs the applicant as follows:
   1. The ITIN cannot be used to claim the earned income tax credit under section 32 of the Internal Revenue Code;
   2. The possession of an ITIN does not change the applicant's immigration status or entitle the applicant to legal employment in the United States;
   3. The ITIN does not take the place of a SSN or qualify the applicant for Social Security Benefits;
   4. The applicant may become eligible for a SSN and the circumstances under which this may be the case;
   5. If the applicant may be eligible for a SSN at a later date, the ITIN can no longer be used and the applicant must apply for a SSN from the Social Security Administration;
   6. The Responsible Party must obtain the necessary information from the applicant either during an interview or in another way that is convenient to the applicant and reasonable for the Responsible Party.
5. The Responsible Party must review the application for accuracy and review the documentary evidence to ascertain its authenticity as an original or as a properly certified copy of an original and to determine that the original or copy has not been altered.
6. Responsible Party completes and signs the Form W-7 (COA) Certificate of Accuracy
7. Responsible Party ensures that all supporting documents are electronically copied and stored in the client folder
8. Client should Fed ex the W-7 and Certification to the IRS within five business days to –
   ITIN Operation PO Box 149342 Austin, TX 78714-9342 Individual Taxpayer Identification Number (ITIN) or For courier or private delivery service (e.g., FedEx, UPS, DHL), use the following address: Internal Revenue Service ITIN Operation Mail Stop 6090-AUSC 3651 S. Interregional, Highway 35 Austin, TX 78741-0000
9. Upon receipt of Form 9844 (showing the ITIN), email applicant notification of receipt of ITIN, file in applicants file

Completion of W-7 Forms

• All information should be provided as completely as possible by the applicant.
• IRS documentation codes must be inserted in the shaded box entitled "FOR IRS USE ONLY" on Form W-7. The codes identify the documentary evidence listed on the certification to be attached to Form W-7.
• In the Acceptance Agent Section, Responsible Party should complete all information in this section using his/her name and title. Only a Responsible Party may sign this form.
• Our firm's Employer Identification Number (EIN) must be included in the EIN box in the "Acceptance Agent" section of the form.
• Form W-7 (COA) Certification – Form W-7 (COA) must be attached to each W-7 application. This certification documents supporting document, identity and foreign status reviewed by the Responsible Party and that the information appears accurate and complete.