Certified Acceptance Agent (CAA)

An ITIN (Individual Taxpayer identification Number) is issued by the IRS to individuals who are required for federal tax purposes to have a U.S taxpayer identification number but who don't have and aren't eligible to get a social security number (SSN). You can apply for an ITIN for you, your spouse, and your dependents when you prepare your tax return with Diamond Integrity Tax Services.

If you need an ITIN, please read the following before contacting us:

1. We are a private Tax office and are not affiliated with, nor do we represent the Internal Revenue Services (IRS) or the U.S. Government.

2. ALL ITIN applicants MUST contact us by phone, mail, fax, or email to set up an appointment in advance. We do not accept walk-in appointments.

3. ITINs are issued at the discretion of the IRS. We can assist in filing a correct application, however, we do not control decisions made by the IRS.

4. We must meet the ITIN applicant in person or by video conference (except for dependent applicants under 18) We cannot process an application for someone whose identity we cannot verify.

5. An ITIN applicant must have a tax reason for requesting the ITIN. For example, if you need to file a US tax return (1040/1040-NR), you have a tax reason for requesting an ITIN. Applying for a job, applying for a loan, credit card, housing, etc.. are NOT tax reasons and the IRS will NOT issue an ITIN in such cases.

6. As a Certified Acceptance Agent, we must submit your entire application. The IRS does not permit us to allow filing by third parties (i.e., self-filing, accountants, or tax preparers). If you are requesting an ITIN for your tax return, this means our Firm will file your tax return on your behalf.

7. The ITIN application is not an attorney/legal service. The IRS reserves the right to audit our ITIN acceptance files at any time, and any information you give us to obtain the ITIN may be disclosed to the IRS and the US Government.

When can I meet with the CAA?

CAA serves are by appointment only. Audrie McHenry, CAA at Diamond Integrity Tax Services is available Mondays and Tuesdays' from 10am-5pm. Schedule  an appointment at the website: https://calendly.com/mchenry_solutions/caa

Fees

The services provided include, but aren't limited to document verification, submission of the packet to the IRS, meeting with all applicants either in-person or by video-conference, assisting with suspended applications if needed, and contacting the IRS ITIN unit on behalf of the client. 

The cost for CAA services depends upon whether we prepare the tax return that supports the ITIN request.

The fee is $50 for the Form W-7 application and $397 per applicant for the CAA services. There will be costs for mailing documents to the IRS if required. This typically costs between $26 and up depending upon the size of the packet being mailed. 

The fee for CAA services, if we did NOT prepare the tax return is $75 for each W-7 and $450 per applicant for CAA services. 

We accept payment in cash or credit card. We will provide payment instructions once you contact us.

Documents Needed 

The documentation you provide must be current (that is, NOT expired).  

• Passport: including date of entry into the U.S. This is the best document to use and it proves both foreign status and identity
• U.S. Citizenship and Immigrations Services (USCIS) photo identification
• Visa issued by the U.S. Department of State
• U.S. drivers license
• U.S. state identification card
• U.S. military identification card
• Foreign driver's license
• National ID card (must be current and contain name, photograph, address, date of birth and expiration date)
• Foreign voter's registration card
• Civil birth certificate*
• Medical records (valid only for dependents under age 6)*
• School records (valid only for dependents under age 18 if a student)*

* Can be used to establish foreign status ONLY if they are foreign documents

What is the process?

Here are the steps, in general:

1. The process starts with preparation of the current tax year or an amended return.
2. A Form W-7 is prepared and supporting documents provided to the CAA. The CAA has specific procedures for reviewing and verifying the authenticity of the documents.
3. Next there is an in-person visit or via video conference (Note: Original documents must be sent to the office prior to video conference @ clients expense)  with everyone present. This includes spouses, children, as well as the primary taxpayer on the tax return.
4. If the documents, application and tax return are valid, the CAA will prepare a packet that is submitted by the CAA to the IRS unit that processes applications for ITIN's. The packet will consist of the tax return, Forms W-7, copies or originals of documents as required  by IRS regulations and the CAA's Certificate of Accuracy (COA).
5. Once the ITIN Unit receives the packet, it is logged into the IRS tracking system. Applications are then sorted and placed into a queue for an IRS employee to review the application and documents.
6. If the applications and supporting documents are accepted by the IRS, an ITIN letter is issued with the ITIN number. If the IRS doesn't accept the application, the application is either put into suspense pending the taxpayer providing additional information to the IRS or it is rejected.
7.  IF an ITIN is issued, the tax return is then forwarded to another IRS department responsible for processing tax returns.
8. If the application is suspended, the IRS sends a letter to you and to the CAA requesting additional information. There is a deadline to respond. If the deadline is not met, the ITIN application is rejected and the tax return, with adjustments made by the IRS, is forwarded for processing.
9. If the application is rejected, the IRS send a rejection notice to you and the CAA. The tax return is forwarded for processing with the IRS making automatic adjustments to the tax return provided the ITIN application was for a spouse or dependent.

The CAA is a facilitator between the IRS and the client. The CAA works to submit proper ITIN applications to enable the IRS and the taxpayer to get through the process with less risk of processing issues. 

Please be aware that neither the IRS nor the CAA can guarantee the issuance of an ITIN if you use the services of a CAA. 

NOTE: You can't e-file a return using an ITIN in the calendar year the ITIN is assigned. Once your ITIN is assigned, you can e-file returns in the following years. 

How long does it take to get an ITIN?

The IRS is in control of the timing. The use of a CAA might speed up the process, but there is no guarantee. The CAA does have the ability to speak with the IRS ITIN Unit for status updates and to make sure the process is moving along. Typical turnaround time to receive a response from the IRS for an ITIN is 12-14 weeks, unless it is during their busy season. Then it could take up to 16 weeks.