Category: How to File Tax Returns for Undocumented Aliens – ITINs
Avoiding Mistakes When Applying to Become an Acceptance Agent in 2025
Know where to apply
Since the moratorium ended, Acceptance Agent applications have moved to IRS e-services for citizen/legal resident alien applicants in the U.S. Foreign nationals will still complete form 13551, but now instead of mailing the application, they will upload the completed application to participate here (https://apps.irs.gov/app/digital-mailroom/caa/).
It’s important to note that the e-services helpdesk will not assist you with your certifying acceptance agent application no matter how you are applying.
Navigating E-services
IRS E-services has primarily been used for e-file applications and other e-file related designations and identification numbers. It was only recently (Jan 2024) that Form 13551 was essentially digitized into the online acceptance agent application that we now know. (As mentioned in the previous section, foreign nationals will not apply via e-services.) In order to get into e-services, the applicant must go through id.me if they have not already done this. This is the company that the IRS uses to validate the identity of users. After setting up the account with id.me, you will log into e-services with your id.me login. After successfully logging into e-services, you can start a new application. In the drop down box you will select acceptance agent application. From here, the application process is fairly straightforward up to submission. If you encounter errors saying that your information doesn’t match IRS records, you will need to confirm all the data entered. If you continue to get this error, the next course of action would be e-mailing the ITIN office for assistance (ITINprogramoffice@irs.gov). It can take days to weeks to get a reply back, but they will follow up with you eventually. Do not send duplicate emails. The ITIN office is a very small office, and they are responsible for assisting all active Acceptance Agents and applicants.
Uploading Your Documentation
After completing and submitting your online acceptance agent application in your e-services account, you will then need to go upload your documentation on another IRS webpage (https://apps.irs.gov/app/digital-mailroom/caa/ ). You will need to upload proof of any designations that you hold that may prevent the need to complete fingerprints. For example, if you are an ERO, you can include your EFIN letter. You can upload your EA license or PTIN certificate to validate your tax preparer credentials. Upload your forensic document training certificate that you got upon completing your required forensic document training course. The forensic document training course is an online course that teaches the student about fraudulent document recognition. This certificate is good for 120 days from the issue date. The IRS advises the applicant to start the return when they have the certificate in their possession.
Replying to IRS Responses
Paper notices will still be sent to applicants. If you get a response from the IRS regarding your certifying acceptance agent application, it is important to check the statement date and respond immediately. Usually the response timeframe begins from the date on the letter, however, the letter may not arrive to you until later. For example, you receive a notice from the IRS regarding your previous year's tax return. They noticed that you have your tax business and daycare business on the same schedule C (real situation we assisted). They want you to fix it and reply to them within 30 days from the date on the letter. The letter is dated July 10th, but today is the 24th, you have two weeks left to correct the issue and reply in a timely manner before the IRS automatically issues a rejection on your application to participate. Other reasons you might get a response could be payroll issues, business entity type issues, and other personal tax or immigration reasons.
Signing Your Agreement
This is maybe the trickiest part of the acceptance agent application process. Once you have submitted your application and all of your required documentation in the appropriate places, the IRS will begin to process your application. There is a specific area that you will go to in order to manage your application. When you log into e-services, it will be the middle entrance option. You will be able to see when your application is under review. You will only have the option to "sign" when they have completed this step. There is a drop down box where you can select the documents to view, your agreement and addendum. You will have "sign" in that same drop down box. Click on "Sign" and then it will disappear. Once you no longer see "Sign" in the drop down box, you have probably successfully signed the agreement. There is no download or confirmation. We advise checking on your application after this step to ensure processing gets completed. For a CAA renewal, we have seen this take a few weeks to get reinstated. For an initial application, that timeframe could be longer based on other application particulars.
Author Tina HarveyPosted on Categories How to File Tax Returns for Undocumented Aliens – ITINs, Immigrant tax return processing – ITIN program updates, ITIN Application process – General Overview