You should know that The Bernice Mariscal Agency is now a Certified Acceptance Agent (CAA) for the IRS.
 

What does this mean?

It means that we can now certify passports and any other allowable ID for inclusion with a W-7 Application – to apply for or renew an Individual Taxpayer Identification Number (ITIN).

What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security number (SSN) from the Social Security Administration (SSA).

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What is an ITIN used for?

IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security numbers. They are issued regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. ITINs do not serve any purpose other than federal tax reporting.

An ITIN does not:

• Authorize work in the U.S.

• Provide eligibility for Social Security benefits

• Qualify a dependent for Earned Income Tax Credit Purposes

 

Do I need an ITIN?

Does the following apply to you?

1. You do not have an SSN and are not eligible to obtain one, and

2. You have a requirement to furnish a federal tax identification number or file a federal tax return, and

3. You are in one of the following categories:

   • Nonresident alien who is required to file a U.S. tax return

   • U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return

   • Dependent or spouse of a U.S. citizen/resident alien

   • Dependent or spouse of a nonresident alien visa holder

   • Nonresident alien claiming a tax treaty benefit

   • Nonresident alien student, professor or researcher filing a U.S. tax return or claiming an exception

If so, then you must apply for an ITIN.

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What do I do if my name has changed since I received my ITIN?

If the change affects your legal name, you will need to request a name change by sending a letter directly to the address listed under "Where do I file my Form W-7/W-7(SP)?", later. Include an explanation of the circumstances leading to the change (marriage, divorce, etc.) and submit documentation to support your request. Examples include:

• A copy of a marriage license.

• A copy of a divorce certificate.

• An official court related document validating the name change.

 

A Certifying Acceptance Agent (CAA) is a person or an entity (business or organization) who, pursuant to a written agreement with the IRS, is authorized to assist individuals and other foreign persons who do not qualify for a Social Security Number but who still need a Taxpayer Identification Number (TIN) to file a Form 1040 and other tax schedules. The Certifying Acceptance Agent facilitates the application process by reviewing the necessary documents, authenticating the identity when able and forwarding the completed forms to IRS. [IRS]

The primary different between an Acceptance Agent (AA) and CAA, is a CAA can certify a taxpayer and spouse's identification documents whereas an AAcannot. What’s more, and something new for 2019, CAA’s can now authenticate the passport and birth certificate for dependents. Thus, CAAs can certify identification documents for the primary and secondary applicants. The goal is to increase the availability of Individual Taxpayer Identification Number (ITIN) services both nationwide and abroad.

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You should know that The Bernice Mariscal Agency is now a Certifying Acceptance Agent (CAA) for the IRS.

​

What does this mean?

It means that we can now certify passports and any other allowable ID for inclusion with a W-7 Application – to apply for or renew an Individual Taxpayer Identification Number (ITIN). That’s the taxpayer number you need in order to file for casino tax refunds from the IRS.

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