Federal Form W-7 (COA) (Certificate of Accuracy for IRS Individual Taxpayer Identification Number) (2024)

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Certificate of Accuracy for IRS Individual Taxpayer Identification Number
Form W-7 (COA) (Rev. 5-2019)

Form W-7(COA)(May 2019)Certificate of Accuracy for IRS IndividualTaxpayer Identification NumberDepartment of the TreasuryInternal Revenue Service►See Publication 4520►Form use only by IRS Certifying Acceptance Agents when submitting Form W-7OMB Number1545-0074Certificate of AccuracyThe undersignedis an authorized representative 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: Additionaloriginal documentation requirements may apply for some dependents. See Supporting Documentation in this form'sinstructions.Check the box under each category (Identity, Foreign Status) that corresponds to the documents reviewed by you.Supporting DocumentationForeignStatusIdentityPassport (Stand Alone Document)*National Identification Card (must be current and contain name, photograph, address, date ofbirth and expiration date)United States Drivers LicenseCivil Birth Certificate (Required for applicants under 18 if passport is not provided)**Medical Records (valid only for dependents under age 6)**Foreign Drivers LicenseUnited States State Identification CardForeign Voters Registration CardUnited States Military Identification CardForeign 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 StateUnited 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 PartnershipAgreement ofand(Name of Partnership)EINas 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 theAcceptance Agent Agreement and is authentic, complete, and accurate based on the information and documentation submitted by theapplicant.The Certifying Acceptance Agent shall retain copies of all relevant documents including signed copies of the Forms W-7 submittedto the IRS on behalf of the applicant upon which the Certifying Acceptance Agent has relied upon to certify the applicant’s foreign statusand identity.(Signature of Authorized Representative)Acceptance Agent EINCatalog Number 56020G(Date signed)Acceptance Agent office codewww.irs.govAcceptance Agent PTINFormW-7 (COA) (Rev. 5-2019)Instructions for Form W-7 (COA), Certificate of Accuracy for IRS Individual Taxpayer Identification NumberWhat is Form W-7 (COA)?Who can sign the Certificate of Accuracy?Form W-7 (COA) is a “Certificate of Accuracy” prepared by an ITINCertifying Acceptance Agent (CAA) and attached to each Form W-7(Application for IRS Individual Taxpayer Identification Number) that issubmitted to IRS. It contains the following information.Only the designated authorized representative of the business ispermitted to sign the COA.• The name of the designated authorized representative of the CAA whois 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 provethe ITIN applicant’s “identity” and “foreign status”.Form W-7 (COA) can be found on the IRS web site at www.irs.gov bysearching for “Form W-7 (COA)”.• A statement by the CAA that they have verified to the best of theirknowledge, the authenticity, accuracy and completeness of thedocumentation they reviewed.You should check only the boxes that correspond to the documents whichyou reviewed and certified to support the ITIN applicant’s identity andforeign status. A passport is the only stand alone document for purposesof satisfying both the “identity” and “foreign status” criteria. A passportthat doesn't have a date of entry won't be accepted as a stand-aloneidentification document for dependents, unless they are a dependent ofU.S. military personnel stationed overseas. In these cases, additionaloriginal documents must be submitted with the passport to prove U.S.residency. See Part 4 of Publication 4520 for documents accepted asproof of U.S. residency for dependents. If you review the applicant’spassport, you would place an “x” in the box under the “Identity” and“Foreign Status” column on the Passport line. If, however, a passport isnot reviewed by you, then a combination of at least two or moredocuments must be examined from the list of Supporting Documents; onewhich satisfies identity, and one which satisfies foreign status. If adocument does not display a box under the Identity or Foreign Statuscolumn, it signifies that the document can not be used to support thatcategory. For example: A Foreign Drivers License, U.S. StateIdentification Card, and U.S. Military Identification Card can not be usedto prove an applicant’s “foreign status”. Therefore there is no check-boxfor those documents under the foreign status column. They can, however,be used to prove the applicant’s “identity”, so there are check-boxesunder the identity column. Medical records valid for children under 6years of age and school records are valid only for dependents under age14, (under age 18 if a student).Where can I find Form W-7 (COA)?• The signature of the individual who has prepared the COA and thedate 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 thesupporting documentation to prove the ITIN applicant’s “identity” and“foreign status” and to the best of their knowledge the documents arecomplete, authentic, and accurate. Note: With the exception ofdocumentation to prove Exception 1(a) criteria, the only documents thatshould be included in the COA are those that were reviewed by you toprove the applicant’s claim of identity and foreign status. All othersupplemental documentation supporting “Exception” criteria, (i.e. a copyof a withholding document, a letter from a financial institution, etc,) aswell as a denial letter from the Social Security Administration (ifapplicable) 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 eachForm 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 reviewedby you and should be included with your COA. You must attach a copy ofthe original documents or certified copy by the issuing agency for primaryand secondary applicants. For dependents, you must attach a copy ofthe passport or birth certificate. For all other dependent documents, youmust attach the original document or certified copy by the issuingagency. IRS employees at designated Taxpayer Assistance Centers(TAC) will not review W-7 applications prepared by CAAs.Whose PTIN is required?Only tax practitioners are required to have a PTIN. The approvedauthorized representative of the business must provide their PTIN onForm W-7 (COA).Supporting DocumentationDefinitions — The following chart represents definitions for phrases used in Form W-7 (COA).PhraseDefinitionThe UndersignedThis is the name of the individual who is preparing and signing the Certificate of Accuracy. This person must be thethe individual who has been designated as the authorized representative of the business.CAA Business NameThis is the legal name of the business that was entered by you on Form 13551, Application to Participate in theITIN Acceptance Agent Program.Agreement approved date___ / ___ / 20__This is the date that IRS approved your agreement. You can locate this date on your CAA Agreement.Form W-7 Applicant’s NameThis is the name of the individual for whom you are completing the Form W-7 and Certificate of Accuracy.Name of PartnershipThe 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 PTINThis is the Employer’s Identification Number (EIN) that was assigned to the business by IRS. The office code is anumber assigned by the ITIN Policy Section when the application for AA status is approved. Preparer TaxIdentification Number (PTIN) is required for anyone who prepares or assists in preparing federal tax returns forcompensation. This number should be entered on the line for Acceptance Agent PTINDate signedThis 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 IdentificationNumber (ITIN)Catalog Number 56020Gwww.irs.govFormW-7 (COA) (Rev. 5-2019)

Extracted from PDF file 2023-federal-form-w-7-coa.pdf, last modified May 2019

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More about the Federal Form W-7 (COA)Corporate Income TaxTax ReturnTY 2023

We last updated the Certificate of Accuracy for IRS Individual Taxpayer Identification Number in February 2024,so this is the latest version of Form W-7 (COA), fully updated for tax year 2023. You can download or print current or past-year PDFs of Form W-7 (COA) directly from TaxFormFinder.You can print other Federal tax forms here.

Related Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.These related forms may also be needed with the Federal Form W-7 (COA).

Form CodeForm Name
Form W-7Application for IRS Individual Taxpayer Identification NumberTax Return
Form W-7AApplication for Taxpayer Identification Number for Pending U.S. Adoptions

Federal Form W-7 (COA) (Certificate of Accuracy for IRS Individual Taxpayer Identification Number) (2)View all 775 Federal Income Tax Forms

Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later.We last updated Federal Form W-7 (COA) from the Internal Revenue Service in February 2024.

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Form W-7 (COA) is a Federal Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form W-7 (COA)

We have a total of eleven past-year versions of Form W-7 (COA) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form W-7 (COA)

Form W-7 (COA) (Rev. 5-2019)

2022 Form W-7 (COA)

Form W-7 (COA) (Rev. 5-2019)

2021 Form W-7 (COA)

Form W-7 (COA) (Rev. 5-2019)

2020 Form W-7 (COA)

Form W-7 (Rev. August 2019)

2019 Form W-7 (COA)

Form W-7 (COA) (Rev. 5-2019)

2018 Form W-7 (COA)

Form W-7 (COA) (Rev. 8-2017)

2017 Form W-7 (COA)

Form W-7 (COA) (Rev. 8-2017)

2016 Form W-7 (COA)

Form W-7 (COA) (Rev. 3-2013)

2015 Form W-7 (COA)

Form W-7 (COA) (Rev. 3-2013)

2012 Form W-7 (COA)

Form 14194 (Rev. 11-2011)

2011 Form W-7 (COA)

Form 14194 (Rev. 11-2011)

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Federal Form W-7 (COA) (Certificate of Accuracy for IRS Individual Taxpayer Identification Number) (2024)
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