Form 13551 Application to Participate in the IRS Acceptance Agent P

Form

13551

(Rev. January 2008)
Department of the Treasury
Internal Revenue Service

(Please read the instructions carefully before completing this Form.)

Please check the type of acceptance agent for which you are applying:
1

For Official Use Only
Control Number:

Application to Participate in the
IRS Acceptance Agent Program
New

OMB Number 1545-1896

Renewal

Acceptance Agent
Certifying Acceptance Agent
Please check the box that best describes the applicant’s
professional status:

Amended

Organization status:

Financial Institution

Attorney*

Partnership

Educational Institution

CPA*

Corporation

Government Agency or
Military Organization

Enrolled Agent: Enter No.

LLC

ERO

Sole Proprietorship

Casino
Other
Tax Preparer
* See instructions for proof requirements
Applicant’s legal name (If an entity, also enter location where organized or created.) 3 EFIN:

4 Applicant’s Employer Identification Number (EIN)

5

Name and email of Authorized Representative of the Business
(first, middle, last)

6

Date of birth
(month, day, year)

7 Social Security Number (SSN)
Individual Taxpayer Identification Number (ITIN)

8

Home address (street, city/county, state/country, and ZIP
code/foreign postal code)

9

Check the appropriate
box
U.S. Citizen

10 Have you ever been assessed any preparer penalties,
been convicted of a crime, failed to file personal tax
returns, or pay tax liabilities, or been convicted of any
criminal offense under the U.S. Internal Revenue laws?

2

Other

U.S. Resident Alien
(green card holder)*

Yes

Nonresident Alien*
*Attach copy of green card
or visa if residing in the U.S.

Applicant’s (Doing Business As (DBA)) name (if other than the name in item 2)

12

Applicant’s Business location address*

13

Applicant’s Telephone: Number:

14

Mailing address of the applicant if different from the location address on line 12
Number and Street
City/County
State/Country
ZIP Code/Foreign Postal Code

15

Are you open for business 12 months a year?

City/County

No (Please attach an explanation
for a “Yes” response.)

See instructions for fingerprinting requirements.

11

Street

(Specify)

State/Country

ZIP Code/Foreign Postal Code

*If more than one location, attach a separate sheet listing all locations.

Number and Street

(

Fax Number:

)

Yes

City/County

(

Add Email:

)

No If “No,” provide an address and telephone number that is available
12 months of the year.
State/Country
ZIP Code/Foreign Postal Code
Telephone

15a How many Form W-7 applications do you plan to submit within a 12-month calendar period?
16 Complete the following information for the Primary Contact if different than the authorized representative on line 5. (See instructions)
Title:
Email Address:
(
)
Phone Number: (
)
Fax Number:
Complete the following information for the Alternate Contact if different than the individual listed on Line 16. (See instructions)
Primary Contact Name (first, middle initial, last)

17

Alternate Contact Name (first, middle initial, last)
18

Title:
Phone Number: (

)

Email Address:
(
Fax Number:

)

Identify the activities performed by you or your organization (tax preparation, University, etc.) as well as the type of customers that you will service (foreign
investors, foreign students, etc.) to validate your request for Acceptance Agent status. (See instructions)

Under the penalties of Perjury, I declare that I have examined this application and read all accompanying information, and to the best of my knowledge and belief, the
information being provided is true, correct, and complete. I or my institution and its employees acting on behalf of the institution will comply with all of the provisions of the
Revenue Procedure for Acceptance Agents and related publications each year of our participation.
Acceptance for participation is not transferable. I understand that if this institution is sold or its organizational structure changes, a new application must be filed. I further
understand that noncompliance will result in the institution and/or the individuals listed on this application, being suspended from participation in the IRS Acceptance Agent
Program. I am authorized to make and sign this statement on behalf of the institution.

The signature of the person listed authorizes the Internal Revenue Service to conduct a suitability check on the person whose name appears on line 5.
19
20

If you would like to be included on the published list of Acceptance Agents located on the IRS website, check here.
Name and title of Applicant (type or print)
21 Signature of applicant
22 Date

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Your response is voluntary. You
are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally,
tax returns and return information are confidential, as required by code section 6103. The estimated average time to complete this form is 30 minutes. If you have comments
concerning the accuracy of this time estimate or suggestions for making this form simpler, we will be happy to hear from you. You can write to the Internal Revenue Service,
Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224. Do NOT send this form to this address. Instead, enclose
it with the magnetic tape and send it to the Service Center to which you submit your tapes or send it to the transmission reception site that received your transmitted
returns.
Cat. No. 38262Q

Form

13551

(Rev. 1-2008)

Form 13551 (Rev. 1-2008)

Page

2

Instructions for Completing Form 13551
Application to Participate in the IRS Acceptance Agent Program
General Instructions
Purpose of this Form. All persons who wish to
participate in the TIN (Taxpayer Identification
Number) Acceptance Agent Program must apply by
completing this application.
What is an Acceptance Agent/Certifying
Acceptance Agent. Acceptance agents are
individuals or entities (colleges, financial institutions,
accounting firms, etc.) that have entered into formal
agreements with the IRS that permit them to assist
alien individuals and other foreign persons with
obtaining TINs. The type of duties that you are
permitted to perform is based upon your application
to become an acceptance agent or a certifying
acceptance agent. (See Revenue Procedure 2006-10
for additional information.)
Who must Apply. New applicants (U.S. and
Foreign) and current participants amending or
seeking renewal of their agreement.
When to Apply. Applications are accepted all year
for the IRS Acceptance Agent Program. It is
recommended that you submit your completed
application (and fingerprint card if applicable) 120
days prior to the date you intend to begin filing TIN
applications with the IRS.
When to Update Information. Acceptance Agents
must notify the IRS within 30 days of all changes to
the information they originally submitted on Form
13551, Application to Participate in the IRS
Acceptance Agent (AA) Program, by completing
another Form 13551 and checking the “amended”
box. This is important for several reasons. If
information is not up-to-date on our database, you
may not receive important IRS information or
correspondence. Be sure to fully complete the
application changing only the information that is
different from that submitted on the original Form
13551. The revised Form 13551 will not change your
address of record for tax purposes, nor will it
automatically update information associated with
your EIN (Employer’s Identification Number).
Where to Apply. Send Form 13551, along with your
completed fingerprint card or evidence of
professional status, if required, to
Internal Revenue Service
3651 S. IH 35
Stop 6380AUSC
Austin, TX 78741
Note: Be sure that your application has been fully
completed and contains the signature of the
authorized representative of the business.
Who to Contact for Assistance. If you need
additional assistance in completing this form, you
may call (404) 338-8963 where someone will be
available to assist you. For additional information
about Acceptance Agents, refer to Revenue
Procedure 2006-10. For additional information about
the Form W-7, see Publication 1915, Individual
Taxpayer Identification Number - ITIN.

How To Complete The Form
Check the applicable box to indicate (1) if you are a
new applicant, (2) if you are amending information
submitted on a previously submitted Form 13551, or
(3) if you are seeking renewal of your status as an
Acceptance Agent or a Certifying Acceptance Agent.
See Revenue Procedure 2006-10 for additional
information on Acceptance Agents.
For information on submitting application, see
“When to Update Information” above.
Line 1. Check the box which best describes the
professional status of the applicant. If the “Other”
box is checked, please insert a brief explanation
that best describes the applicant’s professional
status. Also check the box that best describes the
organizational status of the applicant. If the

“Other” box is checked, please insert a brief
explanation that best describes the applicant’s
organizational status. If you are applying for
Acceptance Agent status as a nonprofit
organization, attach a copy of your IRS exemption
letter.
Line 2. Enter the legal name of the business. If your
firm is a sole proprietorship, enter the name of the
sole proprietor. If the applicant is an entity, provide
the state, including the District of Columbia (or if
outside the United States, the country under whose
laws the entity was created or organized). If
submitting an amended application and the legal
name of the business is not changing, be sure this
entry is identical to the one on your original
application.
Line 3. If you are already an authorized IRS e-file
provider, enter your EFIN (Electronic Filing
Identification Number). An authorized IRS e-file
provider is a business (sole proprietorship,
partnership, corporation, or other entity) that has
been accepted into the IRS e-filing program and has
been assigned an electronic filing identification
number.
Line 4. Enter your IRS Employer Identification
Number (EIN). Note: All applicants must obtain an
EIN before submiting your application.
Line 5. Enter the name, title and email of the
authorized representative who has the authority to
sign the application and agreement on behalf of the
applicant. This person will be the official point of
contact with the IRS, have the authority to sign
revised applications, and is responsible for ensuring
that all requirements of the Acceptance Agent
program are followed. If you need more space to
provide additional names of alternate authorized
representatives of the business, please attach a
continuation sheet. The continuation sheet should
include the information entered on line 5,6,7,8,9, and
10 for each additional person.
Line 6. Enter the date of birth of the authorized
representative of the business listed on Line 5. This
information should be entered in mm/dd/yyyy format
(i.e. April 15, 1950, should be entered as
04/15/1950).
Line 7. Enter the Social Security Number or ITIN of
the authorized representative of the business. If you
are a foreign national and do not have an SSN or
ITIN, please enter N/A.
Line 8. Enter the complete home address of the
authorized representative of the business (street,
city/county, state/country and zip code/foreign
postal code).
Line 9. Check the box which describes the legal
status (in the U.S.) of the person entered on
line 5. Attach a copy of your green card or visa, if
you are not a U.S. citizen but are residing in the
U.S.
Line 10. Each individual listed as an authorized
representative or owner of the business must have
attained the age of 21 as of the date of this
application. If the applicant is an attorney, CPA,
enrolled agent, but not a certified Electronic Return
Originator (ERO), evidence of U.S. professional
status may be submitted in lieu of the fingerprint
card. The following applicants are exempted from
the fingerprinting requirement: a financial institution
within the meaning of I.R.C. 265(b)(5) or Treasury
Regulations 1.165-12(c)(1)(iv), a college or university
that qualifies as an educational organization under
Treasury Regulations 1.501(c)(3)-1(d)(3)(i), a casino, a
govenment agency or military organization and an
ERO in good standing with the IRS. However, all
applicants who are EROs must submit proof of ERO
status in order to be exempted from the
fingerprinting requirement. Individuals CANNOT take
their own fingerprints.

The fingerprint card used for the Acceptance
Agent is unique, and should be obtained by calling
the IRS Austin Campus at 1-866-255-0654. If the
authorized representative of the applicant changes,
the applicant must submit an amended application,
including a new fingerprint card, if required, for the
authorized representative. If the new authorized
representative is an attorney, CPA, or enrolled
agent, proof of professional status may be provided
in lieu of the fingerprint card. If the new authorized
representative is an ERO, proof of ERO status must
be provided in order to be exempted from the
fingerprinting requirement. Your application will not
be processed if you do not provide a completed
fingerprint card or evidence of professional status
and the original signature of the responsible officer,
official, or owner of the business. Faxed copies of
this application will not be accepted. If you
answered “Yes” to the suitability question in box 10,
please provide an explanation including dates and
circumstances.
Line 11. If, for the purpose of becoming an
acceptance agent, a “doing business as” (DBA)
name is used other than the name provided on Line
2, enter that information here and include a brief
explanation. Use an additional sheet if you need
more space.
Line 12. Enter the complete street address,
city/county, state/country and zip code/foreign
postal code where the business is located. Note: A
post office box (P.O. Box) will not be accepted as
part of the address.
Line 13. Enter the telephone number, fax number,
and email address of the business. If, in addition to
the business telephone, there is another number
where you would like to be contacted by IRS, you
may enter that information on this line also, notating
that it is the alternative telephone number.
Line 14. This line should be completed only if you
are using a business mailing address that is
different from the address entered on Line 12.
Line 15. If the business is not open 12 months a
year, you must provide a year-round mailing address
and telephone number. You may include a P.O. Box
if applicable.
Line 15a. Enter the volume of Forms W-7 that you
anticipate filing during a 12 month calendar period.
Lines 16 and 17. Enter the name of the primary and
alternate contact(s) only if different than the
authorized representative of the company (individual
listed on Line 5). This is the person that has been
authorized by the business to contact the ITIN
Operations to inquire about the status of W-7
applications. Also provide the person’s business
title, telephone and fax numbers and their email
address.
Line 18. You may attach a separate statement to
provide a detailed description of the activities
performed by you or your organization which would
validate this request for Acceptance Agent status.
For example, a tax preparation firm preparing U.S.
federal income tax returns for nonresident alien real
estate investors who do not qualify for an SSN,
would establish your purpose for applying for entry
into the AA Program.
Lines 20 and 21. The authorized representative of
the business must print and sign their name to this
application. By signing the application you are
authorizing the Internal Revenue Service to conduct
suitability checks as referenced in the Revenue
Procedure.
Line 22. Enter the date that this application is
signed.

Form

13551

(Rev. 1-2008)