The full explanation
CAAs charge for their services, and fees vary. The IRS also offers free in-person options: its Taxpayer Assistance Centers with ITIN services and some VITA sites. The IRS publishes the list of approved agents.
An example
Beatriz needs to renew her ITIN and does not want to mail her passport. She compares options: an IRS center with ITIN services is free, but the appointment may take weeks; a Certifying Acceptance Agent charges a fee and hands her passport back at the same appointment.
You will see it in…
- The IRS list of approved acceptance agents
- Form W-7 (COA), the certificate of accuracy the agent attaches to your application
- The IRS options for applying for an ITIN in person