The Form 14194, or Form W-7(COA) Certificate of Accuracy, serves a critical role in the application process for an IRS Individual Taxpayer Identification Number (ITIN). Specifically designed for use by IRS Certifying Acceptance Agents, this form accompanies each Form W-7 application, attesting to the accuracy and authenticity of the applicant's identity and foreign status documentation. For individuals navigating the ITIN application process, understanding and properly completing this form is a crucial step toward ensuring their application's success.
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Form 14194 PDF Details
Navigating the requirements for obtaining an IRS Individual Taxpayer Identification Number (ITIN) can be complex, but vital for individuals who are not eligible for a Social Security Number (SSN). In this context, Form W-7(COA), or Certificate of Accuracy for IRS Individual Taxpayer Identification Number, plays a crucial role. This form, used exclusively by IRS Certifying Acceptance Agents (CAAs), accompanies each Form W-7 submission. It serves as a declaration that the CAA has verified, to the best of their ability, the authenticity, accuracy, and completeness of the documentation presented to establish the applicant's identity and foreign status. With meticulous detail, the form requires the CAA to list the types of supporting documentation reviewed, ranging from passports — the only stand-alone document proving both "foreign status" and "identity" — to a combination of other documents if a passport is not provided. It also encapsulates the CAA's commitment under their agreement with the IRS by ensuring that all relevant documents, including those supporting exceptions, are attached to the Form W-7 sent to the IRS. The provisions for documenting eligibility under specific exceptions, such as partnership interests that necessitate an ITIN, further illustrates the form's comprehensive function in the ITIN application process. The completion and submission of this form by a CAA are not merely procedural but underscore a pivotal step in affirming the applicant's compliance with IRS regulations to obtain an ITIN.
Question | Answer |
---|---|
Form Name | Form 14194 |
Form Length | 2 pages |
Fillable? | No |
Fillable fields | 0 |
Avg. time to fill out | 30 sec |
Other names | EIN, TAC, coa form, 56020G |
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Form Preview Example
Form | Certificate of Accuracy for IRS Individual | OMB Number | |||||||||||
(Rev. December 2012) | Taxpayer Identification Number | ||||||||||||
Department of the Treasury | ►See Publication 4520 | ||||||||||||
Internal Revenue Service | ►Form use only by IRS Certifying Acceptance Agents when submitting Form | ||||||||||||
Certificate of Accuracy | |||||||||||||
The undersigned | is an authorized representative of | ||||||||||||
, a Certifying Acceptance Agent under an agreement entered into with | |||||||||||||
(CAA Business Name) | |||||||||||||
the Internal Revenue Service dated | / | /20 | . The undersigned certifies with regard to Form | ||||||||||
, that the applicant is not eligible for a SSN and has | |||||||||||||
(Form |
provided the documentation checked below that sufficiently supports the applicant’s identity and foreign status.
REMINDER: A passport is the only document that proves both “foreign status” and “identity”. If a passport is not provided, a combination of two or more documents must be provided to meet the documentation requirements.
Check the box under each category (identity, foreign status) that corresponds to the documents reviewed by you.
Supporting Document | Identity | Foreign | |
Status | |||
Passport (Stand Alone Document) | |||
National Identification Card (must be current and contain name, photograph, address, date of | |||
birth and expiration date) | |||
U.S. Drivers License | |||
Civil Birth Certificate (Required for applicants under 18 if passport is not provided) | * | ||
Medical Records (valid only for dependents under age 6) | * | ||
Foreign Drivers License | |||
U.S. State Identification Card | |||
Foreign Voters Registration Card | |||
U.S. Military Identification Card | |||
Foreign Military Identification Card | |||
School Records (valid only for dependents under age 14 (under age 18 if a student)) | * | ||
Visa issued by U. S. Department of State | |||
United States Citizenship and Immigration Services (USCIS) Photo Identification | |||
*May be used to establish “foreign status” only if the documents are foreign |
Check and complete the following paragraph only if the applicant is applying for an ITIN under “Exception 1(a) - Partnership Interest”.
The undersigned further certifies that the Applicant has provided a copy of the relevant pages of the Partnership
Agreement of | and | |||
(Name of Partnership) | ||||
EIN | as documentation in support of meeting the requirements for Exception 1(a). |
The undersigned further certifies that the documentation was reviewed in accordance with the procedures set forth in the Acceptance Agent Agreement and is authentic, complete, and accurate based on the information and documentation submitted by the applicant.
The Certifying Acceptance Agent shall retain copies of all relevant documents including signed copies of the Forms
(Signature of Authorized Representative) | (Signature Date) |
Acceptance Agent EIN and Office Code
Form 14194 (Rev. | www.irs.gov | Department of the Treasury – Internal Revenue Service |
Page 2
Instructions for Form
Identification Number
What is Form
Form
•The name of the designated authorized representative of the CAA who is completing the Certificate of Accuracy.
•The legal name of the business.
•The EIN (Employers Identification Number) and office code of the Certifying Acceptance Agent.
•The date that the Acceptance Agent Agreement was approved.
•The name of the ITIN Applicant.
•The type(s) of supporting documentation reviewed by the CAA to prove the ITIN applicant’s “identity” and “foreign status”.
•A statement by the CAA that they have verified to the best of their knowledge, the authenticity, accuracy and completeness of the documentation they reviewed.
•The signature of the individual who has prepared the COA and the date that it was signed.
What is the purpose of Form
The COA is a certification by the CAA that they have reviewed the
supporting documentation to prove the ITIN applicant’s | “identity” and | |
“foreign status” and to the best of their knowledge | the documents are | |
complete, authentic, and accurate. Note : With the exception of | ||
documentation to prove Exception 1(a) criteria, the only | documents | |
that should be included in the COA are those that | were reviewed by |
you to prove the applicant’s claim of identity and foreign status. All other supplemental documentation supporting “Exception” criteria, (i.e. a copy of a withholding document, a letter from a financial institution, etc,) as well as a denial letter from the Social Security Administration (if applicable) must be attached to Form
Who must submit a COA?
All IRS ITIN Certifying Acceptance Agents are required to complete
and submit a separate COA for each Form
Who can sign the Certificate of Accuracy?
Only the designated authorized representative of the business is permitted to sign the COA.
Where can I find Form
Form
Supporting Documentation
You should check only the boxes that correspond to the documents which you reviewed and certified to support the ITIN applicant’s identity and foreign status. A passport is the only stand alone document for purposes of satisfying both the “identity” and “foreign status” criteria. If you review the applicant’s passport, you would place an “x” in the box under the “Identity” and “Foreign Status” column on the Passport line. If, however, a passport is not reviewed by you, then a combination of at least two or more documents must be examined from the list of Supporting Documents; one which satisfies identity, and one which satisfies foreign status. If a document does not display a box under the Identity or Foreign Status column, it signifies that the document can not be used to support that category. For example: A Foreign Drivers License, U.S. State Identification Card, and U.S. Military Identification Card can not be used to prove an applicant’s “foreign status”. Therefore there is no
Definitions - The following chart represents definitions for phrases used in Form
Phrase | Definition | ||||
This is the name of the individual who is preparing and signing the Certificate of Accuracy. This | |||||
The Undersigned | person must be the the individual who has been designated as the authorized representative of the | ||||
business. | |||||
CAA Business Name | This is the legal name of the business that was entered by you on Form 13551, Application to | ||||
Participate in the IRS Acceptance Agent Program. | |||||
Agreement approved date | This is the date that IRS approved your agreement. You can locate this date on your CAA | ||||
____/_____/20__ | Agreement. | ||||
Form | This is the name of the individual for whom you are completing the Form | ||||
Accuracy. | |||||
Name of Partnership | The name of the partnership should be entered on this line only if you are requesting an ITIN under | ||||
Exception 1(a) – Partners in a U.S. or foreign partnership that invests in the U.S. | |||||
This is the Employer’s Identification Number (EIN) that was assigned to the business by IRS. The | |||||
EIN and Office Code | office code is a number assigned by the ITIN Policy Section when the application for AA status is | ||||
approved. | |||||
Signature Date | This is the date that the Certificate of Accuracy is signed by the authorized representative of the | ||||
Business. | |||||
For additional information regarding documentation, please refer to Publication Publication 4520 Acceptance Agents Guide for | |||||
Individual Taxpayer Identification Number (ITIN) | |||||
Form 14194 (Rev. | www.irs.gov | Department of the Treasury – Internal Revenue Service |
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Pay close attention while completing this document. Make certain each blank field is filled out properly.
1. It is recommended to fill out the TAC properly, hence be mindful while working with the segments that contain these blanks:
2. After the previous part is complete, you need to put in the essential particulars in Foreign Voters Registration Card, US Military Identification Card, Foreign Military Identification, School Records valid only for, Visa issued by U S Department of, United States Citizenship and, May be used to establish foreign, The undersigned further certifies, Agreement of, Name of Partnership, and, EIN, as documentation in support of, and The undersigned further certifies so you're able to move on to the third stage.
3. Your next part is easy - fill in every one of the fields in The undersigned further certifies, Signature of Authorized, Signature Date, Acceptance Agent EIN and Office, wwwirsgov, and Department of the Treasury in order to complete this process.
4. This paragraph arrives with the following form blanks to look at: The date that the Acceptance, prove the ITIN applicants identity, A statement by the CAA that they, knowledge the authenticity, The signature of the individual, date that it was signed, What is the purpose of Form WCOA, The COA is a certification by the, Who must submit a COA, All IRS ITIN Certifying Acceptance, Where can I find Form WCOA, Form WCOA can be found on the IRS, Supporting Documentation, You should check only the boxes, and Definitions The following chart.
People often make mistakes when filling in The date that the Acceptance in this part. Ensure that you reread what you enter here.
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