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Form 14154-ES: 14154 (EN-SP)
Internal Revenue Service Form 14154 is a checklist for Acceptance Agents and Tax Professionals to ensure correct completion of Form W‑7 for an Individual Taxpayer Identification Number. The ITIN cannot be used to claim the earned income tax credit.
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IRS Form 14154-ES - 14154 (EN-SP)
Internal Revenue Service Form 14154 is a checklist for Acceptance Agents and Tax Professionals to ensure correct completion of Form W‑7 for an Individual Taxpayer Identification Number. The ITIN cannot be used to claim the earned income tax credit.
Risk Radar
Scan points- 1Submitting Form W‑7 with false statements or missing required ID documents triggers perjury penalties.
- 2Failing to inform the applicant that an ITIN cannot be used to claim the earned income tax credit.
- 3Using a passport without a date of entry as the sole ID document for a dependent applicant.
- 4Not attaching a federal tax return when one is required (i.e., not a renewal).
- 5Omitting the required signature under penalties of perjury on Form W‑7.
Plain English
Form 14154 helps agents and tax pros gather the right documents and explain rules before filing a Form W‑7. It makes sure the applicant’s identity, immigration status, and tax purpose are clear. It also reminds them that the ITIN is only for tax use.
Submission Date
- Filing date: 2019-06-12 22:10:13
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when an Acceptance Agent or Tax Professional assists a client in completing Form W‑7 for an ITIN.
- Do not use it when filing the ITIN application itself or when the applicant is eligible for a Social Security Number.
- Check Form 2848 instead when a power of attorney is required to act on the applicant’s behalf.
Form selector
Use this form or another form?
Applicant needs a power of attorney to act for the taxpayer
Authorizes the agent to receive and submit information on the taxpayer’s behalf
✓ Verify the POA is signed and attached
Applicant qualifies for an ITIN without a tax return (exception)
Required application for an ITIN when no tax return is filed
✓ Ensure exception documents are included
Applicant files a federal tax return and needs an ITIN
ITIN is needed to process the tax return for a non‑resident
✓ Attach the completed tax return to the W‑7
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
ITIN restrictions explanation
Statement that ITIN cannot be used for EITC or driver’s license · Form 14154 checklist
Applicant identity proof
Passport (or two documents, one with recent photo) · Supporting identification list
Federal tax purpose
Federal tax return or exception documentation · Attachment section of checklist
Power of Attorney
Form 2848 or court‑appointed guardian evidence · POA attachment requirement
Certificate of Accuracy
Certifying Acceptance Agent’s Certificate of Accuracy · Acceptance Agent’s Use Only portion
Before you submit
- 1Explain ITIN restrictions to the applicant
- 2Confirm the applicant is not eligible for a Social Security Number
- 3Verify the correct reason box is checked on Form W‑7
- 4Attach the federal tax return or appropriate exception documents
- 5Include original or certified identification documents as required
- 6Attach Form 2848 if a power of attorney is needed
- 7Complete the Acceptance Agent’s Use Only portion
- 8Attach the Certifying Acceptance Agent’s Certificate of Accuracy when applicable
- 9Obtain the applicant’s signature (or parent/guardian) on the checklist
How to file this form
- 1Review ITIN restrictions with the applicant and retain a copy of the acknowledgment
- 2Determine SSN eligibility and keep any denial letter or SSA correspondence
- 3Collect original or certified identification documents and file them with the checklist
- 4Complete Form W‑7, select the appropriate reason, and attach the federal tax return or exception documents
- 5Attach Power of Attorney (Form 2848) or guardian evidence if required
- 6Have the Acceptance Agent fill the “Use Only” portion and attach the Certificate of Accuracy when certifying
- 7Obtain the applicant’s signature (or parent/guardian) on the checklist and on Form W‑7 and keep the signed forms
- 8Mail the packet to the IRS ITIN Policy Section address and retain the mailing receipt as proof of filing
Known limitations
- 1Do not attach Form 14154 checklist to the Form W‑7 submission; keep it for reference only.
- 2The checklist’s “Acceptance Agent’s Use Only” section does not apply to non‑certifying agents or tax professionals who are not approved as IRS Acceptance Agents.
- 3A federal tax return is not required when renewing an existing ITIN, so the checklist’s tax‑return attachment instruction does not apply in renewal cases.
- 4Spouses and dependents residing outside the United States generally do not need to renew their ITIN for tax years 2018‑2025 unless they qualify for a tax benefit or file their own return.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 14154 (EN‑SP) was revised in June 2019 (Rev. 6‑2019). The source does not indicate a newer edition or changes beyond that date.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. 6‑2019 (June 2019)
- Fee — Not stated in the official source
- Mailing address — confirm IRS ITIN Policy Section MS 97WI, 401 W. Peachtree St NW, Atlanta GA 30308
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain the completed Form 14154 checklist in the client’s file for at least three years.
- 2Store the checklist separately from the Form W‑7 packet, as it should not be mailed to the IRS.
- 3Confirm receipt of the Form W‑7 by checking the IRS acknowledgment mailing or online status.
- 4If the IRS issues a rejection notice, review the checklist to identify missing signatures or documents and resubmit the corrected Form W‑7.
- 5Keep a copy of any attached power‑of‑attorney (Form 2848) or guardian documentation for future reference.
- 6Update the client’s records with the assigned ITIN once the IRS issues the number.
Sources
- SRCForm p.1 — Do not attach the checklist to the W‑7 but keep it for your information.
- SRCForm p.1 — This does not apply to non‑certifying agents or other tax professionals.
- SRCForm p.1 — A tax return is not required when renewing an existing ITIN.
- SRCForm p.1 — For tax years 2018 through 2025, spouses and dependents who reside outside of the U.S. don't need to renew their ITIN unless they qualify for an allowable tax benefit, or if they file their own tax return.
- SRCForm p.1 — Verify that Form W‑7 is appropriately signed by the applicant, or a parent if applicant is under 18 years of age, the court‑appointed guardian or a valid power of attorney.
- SRCForm p.1 — Attach the Certifying Acceptance Agent’s required Certificate of Accuracy for each W‑7 completed. This does not apply to non‑certifying agents or other tax professionals.
- SRCForm p.2 — Verifique que el Formulario W‑7(SP) esté debidamente firmado por el solicitante o el padre/madre si el solicitante es menor de 18 años de edad, el tutor legal designado por un tribunal o el representante legal autorizado por un poder legal válido.
Common confusion points
Do I need to send the Form 14154 checklist with my W‑7?
The checklist is only a reference tool and not a filing document.
→ Verify the checklist is kept in your records but not mailed.
Can I use a passport without a U.S. entry date for my dependent?
The source says a passport alone is insufficient for dependents unless they are children of U.S. military personnel overseas.
→ Ensure additional residency documents are included for such dependents.
Who must sign the Form W‑7?
The source requires the applicant’s signature, or a parent/guardian if under 18, or a valid power of attorney.
→ Check that the appropriate signature appears on the W‑7.
Is a federal tax return required with the W‑7 for ITIN renewal?
The source states a tax return is not required when renewing an existing ITIN.
→ Confirm you are filing a renewal and omit the tax return.
Do non‑certifying agents need to complete the Acceptance Agent’s Use Only section?
The source specifies this section does not apply to non‑certifying agents or other tax professionals.
→ Leave that section blank if you are not a certifying agent.
What identification documents are acceptable for a child under 14?
The source requires two documents, one with a recent photograph, unless the child is under 14 (or under 18 if a student).
→ Provide the required two documents, ensuring one has a photo.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- File a corrected Form W‑7 using the checklist to verify required signatures and documents.
Questions about IRS Form 14154-ES
What is IRS Form 14154-ES used for?
Form 14154 helps agents and tax pros gather the right documents and explain rules before filing a Form W‑7. It makes sure the applicant’s identity, immigration status, and tax purpose are clear. It also reminds them that the ITIN is only for tax use.
Who must file IRS Form 14154-ES?
Acceptance Agents (certifying or non‑certifying) and Tax Professionals preparing a client’s Form W‑7 must use this checklist.
What information does IRS Form 14154-ES require?
The checklist guides the preparer to collect the applicant’s identification documents, confirm the federal tax purpose, select the correct reason box, and verify the required signatures for Form W‑7.
How do I complete IRS Form 14154-ES?
First, the preparer explains ITIN restrictions and checks if the applicant is eligible for an SSN. Next, the required federal tax return or exception documents are attached, along with acceptable ID (passport or two documents). Finally, the Acceptance Agent’s Use Only portion is completed and the applicant’s (or parent/guardian/POA) signature under penalties of perjury is verified.
What happens if IRS Form 14154-ES is filed incorrectly?
Providing false statements or incorrect documents on Form W‑7 subjects the applicant to penalties of perjury.
Do I need to send the Form 14154 checklist with my W‑7?
The checklist is only a reference tool and not a filing document. Verify the checklist is kept in your records but not mailed.
Can I use a passport without a U.S. entry date for my dependent?
The source says a passport alone is insufficient for dependents unless they are children of U.S. military personnel overseas. Ensure additional residency documents are included for such dependents.
Who must sign the Form W‑7?
The source requires the applicant’s signature, or a parent/guardian if under 18, or a valid power of attorney. Check that the appropriate signature appears on the W‑7.
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