IRS Certifying Acceptance Agent

 SB Accounting and Business Services, LLC as an IRS Certifying Acceptance Agent (CAA), pusuant to a written Agreement with the Internal Revenue Service, is authorized to assist alient individuals and other foreign persons who are ineligible to receive a Social Security Number, in obtaining an Individual Taxpayer Identification Number (ITIN) from the IRS. 


Below are answers to the frequently asked questions I receive when clients call to inquire.  They will help you understand the difference between a CAA and an Acceptance Agent (AA), as well as, understand the necessary documentation and procedures that will need to be followed in order to successfully process your W-7 application.  If you have additional questions or would like to set up an appointment to process your W-7, give me a call at 832.671.5131 or email


What is the role of the Certifying Acceptance Agent (CAA)?

The CAA facilitates the application process and the issuance of taxpayer identification numbers to alien individuals and other foreign persons.  A CAA performs this duty by reviewing the required documents and forwarding the completed Form W-7 with a copy of documents for primary or secondary taxpayers.  For dependents they must attach the original documents or copies certifed by the issuing agency.  CAA's must also submit the U.S. federal income tax return or Form SS-4 to the IRS, along with a Certificate of Accuracy (Form W-7(COA)), (attaching any supplementary statemets required).


What is a Certificate of Accuracy?

The Certificate of Accuracy substantiates the ITIN's applicant's claim of identity and foreign status, describes the documentation on which it is relying, and verifies the authenticity, accuracy and completeness of the supporting documentation.


I read that if I don't want to send in original documents I have to have them certified by the "issuing agency".  What does that mean?

Most or my clients use their passports as supporting documentation.  In fact, passports are the only documents that can serve to estable both your "identity" AND "foreign status" for the IRS.  If you are unable to submit your passport, then you should obtain a "certified" copy from their local consulate office in Houston.  This is not the same as getting a "notorized" copy 

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O: 832.246.8815 F: 832.941.0371 -

8350 Ashlane Way, Suite 204

The Woodlands TX 77382

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