Form W-7 (COA) (Rev 7-2023) Certificate of Accuracy for IRS Individual Taxpayer Identification Numbe-2025

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Use Form W-9 to provide your correct Taxpayer Identification Number (TIN) to the person who is required to file an information return with the IRS to report, for example: Income paid to you. Real estate transactions. Mortgage interest you paid.
Taxpayers can work with a Certified Acceptance Agents (CAAs) authorized by the IRS to help them apply for an ITIN. CAAs can certify all identification documents for primary and secondary taxpayers and certify that an ITIN application is correct before submitting it to the IRS for processing.
The fee for the form W-7 is $35 and $45 per applicant for CAA services if you submit original documentation or certified copies of the documentation from the issuing agency to the IRS.
Filing through an IRS Certified Acceptance Agent (CAA). A principal applicant can file his or her W-7 in person through a CAA. The CAA will review the applicants original passport and make copies, return the original to the applicant, and forward the Form W-7 and certified copies to the IRS ITIN processing center.
The most common error when completing Form W-7 is option D, where a taxpayer requests an ITIN while already having an SSN, leading to an ITIN/SSN mismatch. Other options may be incorrect but do not reflect the same level of frequent occurrence or compliance violation.
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The COA is a certification by the CAA that they have reviewed the supporting documentation to prove the ITIN applicants identity and foreign status and to the best of their knowledge the documents are complete, authentic, and accurate.
Certified copies of documents You can submit certified copies of original documents if you have: The original issuing agency certify the original document. Contact them for details. Officers at U.S. embassies and consulates overseas provide certification and authentication services.
HR Block also offers ITIN assistance so leave it to a tax pro to help you complete Form W-7. Whether you make an appointment with one of our knowledgeable tax pros or choose one of our online tax filing products, you can count on HR Block to help you feel confident. Get help filing the W-7 tax form today.

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