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

IRS Form W-7 (COA) is a U.S. Department of the Treasury - Internal Revenue Service form also known as the "Certificate Of Accuracy For Irs Individual Taxpayer Identification Number". The latest edition of the form was released in May 1, 2019 and is available for digital filing.

Download an up-to-date IRS Form W-7 (COA) in PDF-format down below or look it up on the U.S. Department of the Treasury - Internal Revenue Service Forms website.

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

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W-7 (COA)
Certificate of Accuracy for IRS Individual
Form
OMB Number
(May 2019)
Taxpayer Identification Number
1545-0074
►See Publication 4520
Department of the Treasury
►Form use only by IRS Certifying Acceptance Agents when submitting Form W-7
Internal Revenue Service
Certificate of Accuracy
The undersigned
is an authorized representative of
, a Certifying Acceptance Agent under an agreement entered into with
(CAA business name)
/
/ 20
the Internal Revenue Service dated
. 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.
Foreign
Supporting Documentation
Identity
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 Authorized Representative)
(Date signed)
Acceptance Agent EIN
Acceptance Agent office code
Acceptance Agent PTIN
W-7 (COA)
Catalog Number 56020G
www.irs.gov
Form
(Rev. 5-2019)
W-7 (COA)
Certificate of Accuracy for IRS Individual
Form
OMB Number
(May 2019)
Taxpayer Identification Number
1545-0074
►See Publication 4520
Department of the Treasury
►Form use only by IRS Certifying Acceptance Agents when submitting Form W-7
Internal Revenue Service
Certificate of Accuracy
The undersigned
is an authorized representative of
, a Certifying Acceptance Agent under an agreement entered into with
(CAA business name)
/
/ 20
the Internal Revenue Service dated
. 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.
Foreign
Supporting Documentation
Identity
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 Authorized Representative)
(Date signed)
Acceptance Agent EIN
Acceptance Agent office code
Acceptance Agent PTIN
W-7 (COA)
Catalog Number 56020G
www.irs.gov
Form
(Rev. 5-2019)
Instructions for Form W-7 (COA), Certificate of Accuracy for IRS Individual Taxpayer Identification Number
What is Form W-7 (COA)?
Who can sign the Certificate of Accuracy?
Only the designated authorized representative of the business is
Form W-7 (COA) is a “Certificate of Accuracy” prepared by an ITIN
permitted to sign the COA.
Certifying Acceptance Agent (CAA) and attached to each Form W-7
(Application for IRS Individual Taxpayer Identification Number) that is
Where can I find Form W-7 (COA)?
submitted to IRS. It contains the following information.
Form W-7 (COA) can be found on the IRS web site at
www.irs.gov
by
• The name of the designated authorized representative of the CAA who
searching for “Form W-7 (COA)”.
is completing the Certificate of Accuracy (COA).
• The legal name of the business.
Whose PTIN is required?
• The Employers Identification Number (EIN) and office code of the CAA.
Only tax practitioners are required to have a PTIN. The approved
• The date that the Acceptance Agent Agreement was approved.
authorized representative of the business must provide their PTIN on
• The name of the ITIN Applicant.
Form W-7 (COA).
• The type(s) of supporting documentation reviewed by the CAA to prove
the ITIN applicant’s “identity” and “foreign status”.
Supporting Documentation
• A statement by the CAA that they have verified to the best of their
You should check only the boxes that correspond to the documents which
knowledge, the authenticity, accuracy and completeness of the
you reviewed and certified to support the ITIN applicant’s identity and
documentation they reviewed.
foreign status. A passport is the only stand alone document for purposes
of satisfying both the “identity” and “foreign status” criteria. A passport
• The signature of the individual who has prepared the COA and the
that doesn't have a date of entry won't be accepted as a stand-alone
date that it was signed.
identification document for dependents, unless they are a dependent of
U.S. military personnel stationed overseas. In these cases, additional
What is the purpose of Form W-7 (COA)?
original documents must be submitted with the passport to prove U.S.
The COA is a certification by the CAA that they have reviewed the
residency. See Part 4 of Publication 4520 for documents accepted as
supporting documentation to prove the ITIN applicant’s “identity” and
proof of U.S. residency for dependents. If you review the applicant’s
“foreign status” and to the best of their knowledge the documents are
passport, you would place an “x” in the box under the “Identity” and
complete, authentic, and accurate. Note: With the exception of
“Foreign Status” column on the Passport line. If, however, a passport is
documentation to prove Exception 1(a) criteria, the only documents that
not reviewed by you, then a combination of at least two or more
should be included in the COA are those that were reviewed by you to
documents must be examined from the list of Supporting Documents; one
prove the applicant’s claim of identity and foreign status. All other
which satisfies identity, and one which satisfies foreign status. If a
supplemental documentation supporting “Exception” criteria, (i.e. a copy
document does not display a box under the Identity or Foreign Status
of a withholding document, a letter from a financial institution, etc,) as
column, it signifies that the document can not be used to support that
well as a denial letter from the Social Security Administration (if
category. For example: A Foreign Drivers License, U.S. State
applicable) must be attached to Form W-7 and submitted to IRS.
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
Who must submit a COA?
for those documents under the foreign status column. They can, however,
be used to prove the applicant’s “identity”, so there are check-boxes
All CAAs are required to complete and submit a separate COA for each
under the identity column. Medical records valid for children under 6
Form W-7 that is sent to IRS. It is important to remember that as a CAA,
years of age and school records are valid only for dependents under age
documentation to support identity and foreign status must be reviewed
14, (under age 18 if a student).
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.
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
the individual who has been designated as the authorized representative 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 authorized representative of the Business.
For additional information regarding documentation, please refer to Publication 4520 Acceptance Agents Guide for Individual Taxpayer Identification
Number (ITIN)
W-7 (COA)
Catalog Number 56020G
www.irs.gov
Form
(Rev. 5-2019)
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