Certifying Acceptance Agent CAA

Porter Law Office, LLC is now an IRS-Approved Certifying Acceptance Agent or “CAA” in Columbus, Ohio. As a Certifying Acceptance Agent, Porter Law Office, LLC is authorized by the IRS to expedite the processing of Form W-7, Application for IRS Individual Taxpayer Identification Number (“ITIN”).

As an IRS-approved Certifying Acceptance Agent, Porter Law Office, LLC will be able to offer more comprehensive tax services to an increasingly diverse client base.

If you have any questions about obtaining an Individual Tax Identification Number (“ITIN”), contact Certifying Acceptance Agent at Columbus, Ohio-based Porter Law Office, LLC to schedule an appointment.

Under federal law, when you file your tax return, you are required to pay the tax at that time. IRC 6151(a). If you do not pay the tax, you will receive a bill, which starts the IRS collection process. The IRS will assign the case to the Collection Division of the Office of the Director in each IRS district. The employees in the Collection Division are known as revenue officers.

Accordingly, it is extremely important to maintain adequate records to substantiate the accuracy of your return—and it is required by law under I.R.C. § 6001. If you have not maintained adequate records, and the IRS has instituted a tax audit, there are other options to substantiate the items on your return.

What is a Certifying Acceptance Agent (CAA)?

A Certifying Acceptance Agent (CAA) is an individual, business, or organization who is authorized by the Internal Revenue Service (“IRS”) to assist alien individuals and other foreign persons with obtaining ITINs from the IRS.

A Certifying Acceptance Agent assumes a greater responsibility in facilitating the ITIN application process. CAA’s are authorized to receive the assigned ITIN number directly from the IRS. If you are ineligible or unable to receive a U.S. Social Security Number, you may need an ITIN to file your federal taxes.

Porter Law Office, LLC is a law firm specialized in providing tax services to foreign nationals and their families in the U.S. By engaging Porter Law Office, LLC as your Certifying Acceptance Agent for your ITIN processing, you may be able to keep your original documents.

Do I need an ITIN?

The IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. If you do not have a SSN and are not eligible to obtain a SSN, but you have a requirement to furnish a federal tax identification number or file a federal income tax return, you must apply for an ITIN.

Further, a non-resident alien individual who is not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN. What this means is that if you are a Canadian national who gambled in the U.S., you will likely require an ITIN to obtain a refund of your gambling winnings. Porter Law Office, LLC can obtain your ITIN and file your Form 1040NR to obtain a refund of your gambling winnings.

Other examples of individuals who need ITINs include:

• A nonresident alien required to file a U.S. tax return. If you have never filed a U.S. tax return, but you want to make a voluntary disclosure and come into compliance with your tax return filing obligations, you may need an ITIN.
• A U.S. resident alien (based on days present in the United States) filing a U.S. tax return.
• An undocumented alien who wants to come into compliance with the Internal Revenue Code.
• A dependent or spouse of a U.S. citizen/resident alien.
• A dependent or spouse of a foreign national who is present in the U.S. on an H-1B visa. The dependent on H-4 visa must obtain an ITIN to file jointly with your H-1B spouse.

If you have an application for a SSN pending, you do not need an ITIN. You only need an ITIN if the Social Security Administration (“SSA”) notifies you that a SSN cannot be issued.

Need tax return filed

In most cases, you will need to have your current year tax return prepared before applying for an ITIN since it needs to be submitted with the application.

Porter Law Office, LLC typically would not prepare your federal and state tax returns, so you may need to engage a CPA or accountant to prepare the returns. Our firm will prepare the Form W7 ITIN application and Form W7 (COA), the documentation certification form. You cannot e-file in the year you apply for the ITIN, so bring copies of the returns to your appointment with Porter Law Office, LLC so all forms can be paper filed together. Additional dependents require seperate W7 ITIN applications.

Undocumented (illegal) immigrants

Undocumented immigrants who are living in the U.S. are still required to file federal income tax returns. These individuals require an ITIN to file. If you do not file federal income taxes and later apply to become a naturalized U.S. citizen, USCIS may determine that you lack “good moral character” for your failure to file tax returns.

Many undocumented immigrants are reluctant to provide the IRS with their national identification documents, which include their passport or driver’s license. They fear being apprehended and removed from the United States.

Porter Law Office, LLC can help. As a Certified Acceptance Agent, Porter Law Office, LLC can review your documents and attest they are real to the IRS. This eliminates the need to mail the originals to the IRS.

ITINs not valid for work or identification

An ITIN is not valid for work purposes. You need a valid SSN to work in the U.S.

In addition, ITINs are not valid identification outside the tax system. ITINs are used solely for the purpose of processing your tax return. Accordingly, ITINs should not be offered as identification in non-tax related matters.