Certifying Acceptance Agent in Austria

What is a CAA?

A Certifying Acceptance Agent (CAA) is a person or firm authorized by the US Internal Revenue Service (IRS) under the Acceptance Agent Program. The authorization is based on a written agreement with the IRS (the Acceptance Agent Agreement). Before approval, the IRS carries out a suitability and background check. The IRS publishes which acceptance agents are authorized in Austria on its list: IRS: Acceptance agents – Austria.

A CAA assists with applications for an ITIN (Individual Taxpayer Identification Number) on Form W-7. The core task is verifying the applicant's identity documents. For this, the IRS requires training in forensic document examination.

The standard route: original documents to the IRS

If you apply for an ITIN without a CAA, you must attach proof of identity and foreign status to the application. In most cases this is your passport, either

• the original, or
• a copy certified by the issuing agency or by a US embassy or consulate.

A notarized copy is generally not sufficient. The application is mailed to the IRS in Austin, Texas. According to the Instructions for Form W-7, you should allow about seven weeks for the IRS to notify you of the status of your application, or nine to eleven weeks for applications from abroad or during peak season (January 15 to April 30). According to Publication 4520, the IRS generally returns original documents within 60 days. Until then, your passport is not with you.

What a CAA does differently

A CAA inspects the original documents in person, in an appointment with the applicant. The CAA checks that the document is genuine, that it is valid, and that it belongs to the applicant. The CAA then makes copies and returns the originals immediately.

The CAA confirms the result to the IRS on Form W-7-COA, the Certificate of Accuracy (previously Form W-7 (COA)). The IRS receives:

• Form W-7,
• Form W-7-COA,
• copies of the verified documents,
• the tax return or the documents supporting an exception.

Which documents a CAA can verify

A CAA can verify originals and copies certified by the issuing agency for the primary applicant, the spouse, and dependents. Two limits apply:

• For dependents, a CAA can only verify passports and birth certificates.
• A CAA cannot verify foreign military identification cards.

Sources: Instructions for Form W-7 (Rev. December 2024); Publication 4520 (Rev. 1-2025).

Acceptance Agent vs. Certifying Acceptance Agent

The IRS Acceptance Agent Program has two types of acceptance agents. An Acceptance Agent (AA) helps complete and file Form W-7 but must send the original documents or certified copies from the issuing agency to the IRS. Only a Certifying Acceptance Agent can verify and certify the documents. If you want to keep your passport and apply from Austria, you need a CAA.

What this means for you

• Your passport stays with you. You can travel while the application is processed, and you don't need a replacement document.
• No certified copy needed. You don't need to obtain a certified copy of your passport from the issuing authority or from a US embassy.
• Review before submission. Before mailing, the CAA checks that Form W-7 is complete and that it matches the documents and the tax return. The IRS can reject or suspend incomplete or incorrect applications.
• No trip to the US. The IRS itself verifies ITIN documents in person only at Taxpayer Assistance Centers in the United States. The CAA review takes place in Austria, in person or by video.

What a CAA does not replace

Only the IRS decides whether to issue an ITIN. A CAA is not an agent or employee of the IRS. The IRS checks CAA certifications by sampling and may contact applicants directly. Preparing your US tax return is also not part of the CAA role. I do not prepare tax returns; your tax advisor or tax preparer handles the tax questions.

My authorization as a CAA

I am authorized by the IRS as a Certifying Acceptance Agent and listed on the IRS list of acceptance agents for Austria: IRS: Acceptance agents – Austria.

For how an appointment works, see the process on the home page.

Frequently asked questions