RMS Accounting is a Certifying Acceptance Agent for the IRS.
This allows us to assist those who need an ITIN complete the necessary application process and certify the documents necessary to prove identity without those documents being sent to the IRS. While the certification process requires we examine original documents as listed below under Supporting Documents, those applying through the firm can do the required interview via Zoom video conference and do not have to travel to our offices. Once necessary documents are examined they will be returned to the applicant without delay, and certification will be provided to the IRS by RMS Accounting.
Questions and Answers
What is a Certifying Acceptance Agent?
Certifying Acceptance Agent is a person or an entity who, under agreement with the IRS, is authorized to assist individuals and other foreign persons who do not qualify for a Social Security Number but who still need a Taxpayer Identification Number (TIN) to file a U.S. tax form. Certifying Acceptance Agent’s are able to verify on behalf of the IRS the documents which provide proof of identity and required for application process without having the applicant being required to send their original documents to the IRS. This allows they to not only assist with the application process but it also allows them to examine and return original documents such as passports or other original documents which may be required to prove eligibility.
Certifying Acceptance Agent’s assist individuals to obtain an ITIN or Business Tax ID when the party making application is not eligible for a U.S. Social Security Number and needs to file U.S. tax returns and or open U.S. bank accounts.
What is an ITIN?
An ITIN is an Individual Taxpayer Identification Number that is issued by the IRS to individuals who are not eligible for a Social Security Number. These individuals include foreign nationals, nonresident aliens, and residents of the U.S. who are not eligible for social security numbers such as those that meet the tax residency requirements but not the green card or permanent residency requirements, and are required to file U.S. tax or information returns, open U.S. bank accounts. Like an SSN, an ITIN number is nine digits in the format xxx-xx-xxx.
Who Needs an ITIN?
ITINs are needed by:
- Nonresident aliens who are required to file a tax return
- Resident aliens who are required to file a tax return due to the number of days they reside in the U.S.
- Dependents or the spouse of a U.S. citizen or resident alien
- Dependents or spouse of nonresident alien visa holders
Who should apply for an ITIN?
People who are required to have a taxpayer identification number for tax and reporting purposes. Any individual who is not eligible to obtain a Social Security Number (SSN) but who must furnish an Individual Taxpayer Identification Number must apply for an ITIN on Form W-7. Most nonresident students and scholars cannot claim family members as dependents. Any family member who can be claimed as a dependent must have an Individual Taxpayer Number (ITIN). Family members who are not eligible for a Social Security Number (SSN) can apply for an identification number on Form W-7.
What Supporting Documentation are needed?
Listed below are the only documents that will be accepted by the IRS. An “X” in the Foreign Status and/or Identity column, indicates that the supporting documentation satisfies that category.
A valid (unexpired) passport is the only stand-alone document to prove both identity and foreign status.
|Type of Supporting Documentation||Foreign Status||Identity|
|Passport (the only approved stand-alone document)||X||X|
|United States Citizenship & Immigration Services (USCIS) Photo ID||X||X|
|Visa Issued by the US Department of State||X||X|
|United States Driver’s License||X|
|United States Military Identification Card||X|
|Foreign Driver’s License||X|
|Foreign Military Identification Card||X||X|
|National Identification Card||X||X|
|U.S. State Identification Card||X||X|
|U.S. State Identification Card||X||X|
|Civil Birth Certificate||X||X|