Form W-7 (COA)                      Certificate of Accuracy for IRS Individual  
                                                                                                                              OMB Number  
(May 2019)                                  Taxpayer Identification Number                                                    1545-0074
Department of the Treasury                              ►See Publication 4520
Internal Revenue Service       ►Form use only by IRS Certifying Acceptance Agents when submitting Form W-7

                                              Certificate of Accuracy
The undersigned                                                                is an authorized representative of
                                                        , a Certifying Acceptance Agent under an agreement entered into with
                 (CAA business bame)
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: Additional 
             original documentation requirements may apply for some dependents. See Supporting Documentation in this form's 
             instructions.
Check the box under each category (Identity, Foreign Status) that corresponds to the documents reviewed by you.
                                    Supporting Documentation                                              Identity            Foreign  
                                                                                                                                 Status
Passport (Stand Alone Document)*
National Identification Card (must be current and contain name, photograph, address, date of 
birth and expiration date)
United States Drivers License
Civil Birth Certificate (Required for applicants under 18 if passport is not provided)                                                 **
Medical Records (valid only for dependents under age 6)                                                                                **
Foreign Drivers License
United States State Identification Card
Foreign Voters Registration Card
United States Military Identification Card
Foreign 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 State
United 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 Partnership
          Agreement of                                                                                                        and
                                                                (Name of Partnership)
          EIN                            as 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 the 
Acceptance Agent Agreement and is authentic, complete, and accurate based on the information and documentation submitted by the 
applicant.
     The Certifying Acceptance Agent shall retain copies of all relevant documents including signed copies of the Forms W-7 submitted 
to the IRS on behalf of the applicant upon which the Certifying Acceptance Agent has relied upon to certify the applicant’s foreign status 
and identity.

(Signature of Authorized Representative)                                                          (Date signed)

Acceptance Agent EIN                          Acceptance Agent office code                        Acceptance Agent PTIN
Catalog Number 56020G                                           www.irs.gov                            Form W-7 (COA) (Rev. 5-2019)

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

What is Form W-7 (COA)?                                                    Who can sign the Certificate of Accuracy? 
Form W-7 (COA) is a “Certificate of Accuracy” prepared by an ITIN          Only the designated authorized representative of the business is 
Certifying Acceptance Agent (CAA) and attached to each Form W-7            permitted to sign the COA.
(Application for IRS Individual Taxpayer Identification Number) that is 
submitted to IRS. It contains the following information.                   Where can I find Form W-7 (COA)?          
•  The name of the designated authorized representative of the CAA who     Form W-7 (COA) can be found on the IRS web site at www.irs.gov by 
is completing the Certificate of Accuracy (COA).                           searching for “Form W-7 (COA)”.
•  The legal name of the business.
                                                                           Whose PTIN is required?
•  The Employers Identification Number (EIN) and office code of the CAA.   Only tax practitioners are required to have a PTIN. The approved 
•  The date that the Acceptance Agent Agreement was approved.              authorized representative of the business must provide their PTIN on 
•  The name of the ITIN Applicant.                                         Form W-7 (COA).
•  The type(s) of supporting documentation reviewed by the CAA to prove 
the ITIN applicant’s “identity” and “foreign status”.                      Supporting Documentation 
•  A statement by the CAA that they have verified to the best of their     You should check only the boxes that correspond to the documents which 
knowledge, the authenticity, accuracy and completeness of the              you reviewed and certified to support the ITIN applicant’s identity and 
documentation they reviewed.                                               foreign status. A passport is the only stand alone document for purposes 
•  The signature of the individual who has prepared the COA and the        of satisfying both the “identity” and “foreign status” criteria. A passport 
date that it was signed.                                                   that doesn't have a date of entry won't be accepted as a stand-alone 
                                                                           identification document for dependents, unless they are a dependent of 
What is the purpose of Form W-7 (COA)?                                     U.S. military personnel stationed overseas. In these cases, additional 
                                                                           original documents must be submitted with the passport to prove U.S. 
The COA is a certification by the CAA that they have reviewed the          residency. See Part 4 of Publication 4520 for documents accepted as 
supporting documentation to prove the ITIN applicant’s “identity” and      proof of U.S. residency for dependents. If you review the applicant’s 
“foreign status” and to the best of their knowledge the documents are      passport, you would place an “x” in the box under the “Identity” and 
complete, authentic, and accurate. Note: With the exception of             “Foreign Status” column on the Passport line. If, however, a passport is 
documentation to prove Exception 1(a) criteria, the only documents that    not reviewed by you, then a combination of at least two or more 
should be included in the COA are those that were reviewed by you to       documents must be examined from the list of Supporting Documents; one 
prove the applicant’s claim of identity and foreign status. All other      which satisfies identity, and one which satisfies foreign status. If a 
supplemental documentation supporting “Exception” criteria, (i.e. a copy   document does not display a box under the Identity or Foreign Status 
of a withholding document, a letter from a financial institution, etc,) as column, it signifies that the document can not be used to support that 
well as a denial letter from the Social Security Administration (if        category. For example: A Foreign Drivers License, U.S. State 
applicable) must be attached to Form W-7 and submitted to IRS.             Identification Card, and U.S. Military Identification Card can not be used 
                                                                           to prove an applicant’s “foreign status”. Therefore there is no check-box 
Who must submit a COA?                                                     for those documents under the foreign status column. They can, however, 
All CAAs are required to complete and submit a separate COA for each       be used to prove the applicant’s “identity”, so there are check-boxes 
Form W-7 that is sent to IRS. It is important to remember that as a CAA,   under the identity column. Medical records valid for children under 6 
documentation to support identity and foreign status must be reviewed      years of age and school records are valid only for dependents under age 
by you and should be included with your COA. You must attach a copy of     14, (under age 18 if a student).
the original documents or certified copy by the issuing agency for primary 
and secondary applicants. For dependents, you must attach a copy of 
the passport or birth certificate. For all other dependent documents, you 
must attach the original document or certified copy by the issuing 
agency. IRS employees at designated Taxpayer Assistance Centers 
(TAC) will not review W-7 applications prepared by CAAs.

Definitions — The following chart represents definitions for phrases used in Form W-7 (COA).
            Phrase                                                                     Definition 
The Undersigned                    This is the name of the individual who is preparing and signing the Certificate of Accuracy. This person must be the 
                                   the individual who has been designated as the authorized representative of the business. 
CAA Business Name                  This is the legal name of the business that was entered by you on Form 13551, Application to Participate in the 
                                   ITIN Acceptance Agent Program. 
Agreement approved date            This is the date that IRS approved your agreement. You can locate this date on your CAA Agreement. 
___ / ___  / 20__ 
Form W-7 Applicant’s Name          This is the name of the individual for whom you are completing the Form W-7 and Certificate of Accuracy. 
Name of Partnership                The 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 PTIN          This is the Employer’s Identification Number (EIN) that was assigned to the business by IRS. The office code is a 
                                   number assigned by the ITIN Policy Section when the application for AA status is approved. Preparer Tax 
                                   Identification Number (PTIN) is required for anyone who prepares or assists in preparing federal tax returns for 
                                   compensation. This number should be entered on the line for Acceptance Agent PTIN 
Date signed                        This 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 Identification 
Number (ITIN)
Catalog Number 56020G                                                      www.irs.gov                      Form W-7 (COA) (Rev. 5-2019)