Form W-7 (COA): Certificate of Accuracy for IRS Individual Taxpayer Identification Number
The Internal Revenue Service (IRS) uses Individual Taxpayer Identification Numbers (ITINs) to identify individuals for tax purposes who cannot obtain a Social Security number (SSN). Form W-7 is used to apply for or renew an ITIN, but in some cases, it requires an additional form – the Form W-7 (COA), Certificate of Accuracy.
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) submitted to the IRS. It includes:
- Name of the CAA's authorized representative.
- Legal name and EIN of the business.
- Date of Acceptance Agent Agreement approval.
- Applicant's name and reviewed supporting documentation.
- Statement verifying authenticity, accuracy, and completeness.
- Signature and date of COA preparation.
What's the Purpose of Form W-7 (COA)?
The COA certifies that the CAA reviewed documentation proving the ITIN applicant's identity and foreign status. It confirms the documents' authenticity, accuracy, and completeness, except for specific criteria. All supporting documents except those for Exception criteria must accompany Form W-7
Can I submit Form W-7 (COA) myself?
No. Form W-7 (COA) is specifically for applications submitted by a CAA. If you choose to file your ITIN application directly with the IRS, you won't need this form.
What documents do I need to provide to the CAA?
The specific documents required will vary depending on your situation. However, common documents include:
- Valid passport
- Foreign birth certificate
- Proof of foreign residency (utility bill, bank statement)
- Appropriate visa documentation (if applicable)
What happens if the CAA makes a mistake on Form W-7 (COA)?
If the CAA makes an error, they should be able to correct it and resubmit the form with you. However, it's important to choose a reputable CAA with a proven track record.
Are there any fees associated with using a CAA?
Yes, CAAs typically charge a fee for their services. The fee can vary depending on the CAA and the complexity of your case.
How long does it take to get an ITIN after submitting Form W-7 (COA)?
Processing times can vary, but generally, it takes 7-11 weeks to receive your ITIN after the IRS receives your complete application.
Do I need to renew my ITIN?
ITINs generally expire after three years of non-use. If you plan to file a U.S. tax return in the future, you will need to renew your ITIN before the expiration date. The renewal process involves submitting a new Form W-7 with any required documentation.
Where to Find Form W-7 (COA)?
You can download the latest version of W-7 (COA) and its instructions attached below.