When did the IRS Acceptance Agent Program start?

The program was created in 2006 to expand IRS intake capacity for ITIN applications. The program structure has been revised multiple times, with the most significant overhaul in 2013 to tighten document-verification standards and reduce ITIN fraud.

Who can become an IRS Acceptance Agent?

CPAs, Enrolled Agents (EAs), attorneys, and certain financial institutions are eligible. CAA applicants must additionally complete IRS-approved forensic document training, hold a Preparer Tax Identification Number (PTIN), and sign an IRS agreement on Form 13551.

How long is an IRS Acceptance Agent authorization valid?

Authorizations run for 4 years from the IRS approval date. Renewal requires a new Form 13551 submission, updated training certificates, and a background check. The IRS publishes expiration dates in its Acceptance Agent Public Directory.

Does the IRS Acceptance Agent Program work outside the US?

Yes. The IRS authorizes Acceptance Agents in 60+ countries. International CAAs are central to the program because most ITIN applicants live outside the United States and cannot easily ship original documents.

Updated June 24, 2026

IRS ITIN Acceptance Agent Program: How It Works (2026)

What Is the IRS Acceptance Agent Program in 2026?

The IRS Acceptance Agent Program is an extension of the IRS's ITIN intake operation. Under IRS Publication 4520, the agency delegates limited authority to qualified outside professionals (CPAs, EAs, attorneys, and certain financial institutions) so they can help applicants prepare and submit Form W-7. The program lives inside the IRS Stakeholder Partnerships, Education, and Communication (SPEC) division.

The program serves 2 functions. First, it expands intake capacity: the ITIN Operation in Austin, Texas alone cannot handle the volume of international applicants. Second, it improves application quality: CAA verification reduces rejection rates and protects applicants from passport-shipping loss.

See the program origin and tier structure detail in the companion page on Certifying Acceptance Agents.

What Are the 2 Tiers in the IRS Acceptance Agent Program?

The IRS program runs 2 distinct tiers of authorization. Both tiers sign Form 13551 (Application to Participate in the IRS Acceptance Agent Program), but the document-verification scope differs.

Capability	Acceptance Agent (AA)	Certifying Acceptance Agent (CAA)
Help complete Form W-7	Yes	Yes
Verify original documents	No	Yes
Issue Certificate of Accuracy (COA)	No	Yes
Forensic document training	Not required	Required (IRS-approved)
Background check	Required	Required

Side-by-side comparison details live on the CAA vs Acceptance Agent page.

How Does the IRS Acceptance Agent Program Work for Applicants?

Applicant chooses an authorized agent from the IRS Acceptance Agent Public Directory. CAA entries are flagged for verification authority.
Agent completes Form W-7 with the applicant. The agent picks the correct reason code, attaches the tax return, and prepares the document packet.
CAA verifies identity documents on-site. AA packets include originals shipped to the IRS instead.
Agent mails the packet to the IRS ITIN Operation in Austin, Texas. CAA packets include a Certificate of Accuracy.
IRS processes the application in 7 to 11 weeks. The agent receives status updates and forwards them to the applicant.
IRS issues a CP565 notice with the assigned ITIN. The agent confirms receipt and closes the engagement.

How Does the IRS Authorize an Acceptance Agent?

Authorization runs through Form 13551 (Application to Participate in the IRS Acceptance Agent Program). The application has 5 components.

Professional credential verification. CPA, EA, or attorney certificate.
Preparer Tax Identification Number (PTIN). Active and in good standing.
Forensic document training certificate (CAA applicants only). 12 hours minimum, IRS-approved provider.
Tax compliance check.The IRS reviews the applicant's own tax history; outstanding liabilities can block approval.
Background check. Conducted by the IRS through standard federal channels.

Processing takes 6 to 12 months. Approved agents receive a written agreement and are listed in the public directory. See the certification mechanics on the CAA certification page.

How Has the IRS Acceptance Agent Program Changed Since 2006?

The program has been revised in 3 major waves since launch.

2006: Program created to expand IRS intake. Single tier (AA) at launch.
2013: CAA tier introduced. Forensic training requirement added. Document standards tightened in response to ITIN-fraud findings by the Treasury Inspector General for Tax Administration (TIGTA).
2022: New regular-AA enrollments paused. The IRS now favors the CAA designation because in-person verification reduces rejection and fraud rates.

How Does the Acceptance Agent Program Help ITIN Applicants?

The program creates 4 measurable advantages for applicants who engage an authorized agent versus self-filing.

Lower rejection rate. CAA-submitted packets are pre-checked; the IRS rejection rate is materially lower than self-filed packets.
Document retention. CAA verification keeps the original passport with the applicant the entire time.
Form-completion accuracy. Agents pick the correct reason code on line 6 of Form W-7, which is the single-largest source of CP566 rejections.
IRS communication channel.Agents communicate with the ITIN Operation on the applicant's behalf for status updates and rejection remediation.

Frequently Asked Questions About the IRS Acceptance Agent Program

The IRS Acceptance Agent Program is an IRS initiative under Publication 4520 that authorizes outside professionals to help applicants prepare and submit Form W-7. The program has 2 tiers: regular Acceptance Agents (AA) who assist with form completion, and Certifying Acceptance Agents (CAA) who additionally verify identity documents on the IRS's behalf.

Work with an IRS-authorized Certifying Acceptance Agent. Apply with a CAA — $297 flat, ready in 7 days.