What Is an ITIN, and Who Needs One?
An Individual Taxpayer Identification Number (ITIN) is issued by the IRS to people who need to file a U.S. tax return but don't qualify for a Social Security Number. That commonly includes nonresident spouses, dependents of U.S. taxpayers, international students, and foreign nationals who own a U.S. business.
The Traditional (Harder) Way to Apply
The standard ITIN application process, via IRS Form W-7, generally requires you to prove your identity with original documents — most often a passport. That usually means mailing your actual passport to the IRS and waiting weeks or months to get it back, which understandably makes people nervous, especially if they need that passport for travel or other identification in the meantime.
What a Certifying Acceptance Agent Does Differently
A Certifying Acceptance Agent (CAA) is a person or firm specifically authorized by the IRS to verify your identity documents in person and certify copies of them — without you ever having to mail the originals anywhere. The CAA submits your application directly to the IRS along with a Certificate of Accuracy, which confirms they've reviewed and verified your documents themselves.
Who Benefits Most From Using a CAA
- Nonresident spouses who need an ITIN to file a joint return
- Dependents of U.S. taxpayers who need to be claimed correctly
- Foreign owners of U.S. LLCs who need an ITIN for tax filing (including Form 5472) and to open a business bank account
- New arrivals to the U.S. who need to file their first American tax return
What to Bring to Your CAA Appointment
Typically, a valid passport (or in some cases a combination of other accepted identity documents), along with any supporting paperwork specific to your situation — for example, marriage or birth certificates for dependents, or formation documents for a foreign-owned LLC. A good CAA will tell you exactly what to bring before your appointment so there are no surprises.
How This Works at NACG
As an IRS-authorized Certifying Acceptance Agent, we verify and certify your documents in person at our Bronx office, then submit your ITIN application directly — your passport stays with you the entire time. It's one of the reasons foreign business owners and mixed-status families work with us specifically for this.