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Form W7COA: Certificate of Accuracy for IRS Individual Taxpayer Identification Number
IRS Form W-7-COA is a Certificate of Accuracy for IRS Individual Taxpayer Identification Number, used by Certifying Acceptance Agents (CAAs) when submitting Form W-7. It certifies the applicant's identity and foreign status.
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IRS Form W7COA - Certificate of Accuracy for IRS Individual Taxpayer Identification Number
IRS Form W-7-COA is a Certificate of Accuracy for IRS Individual Taxpayer Identification Number, used by Certifying Acceptance Agents (CAAs) when submitting Form W-7. It certifies the applicant's identity and foreign status.
Risk Radar
Scan points- 1Ensure only the designated responsible party signs the Certificate of Accuracy.
- 2Failing to attach a copy of original documents or certified copies with the COA.
- 3Not checking the box under 'Identity' and 'Foreign Status' that matches reviewed documentation.
- 4Using medical records only for dependents over 24 years old (these are valid only for children under 6).
- 5Failing to list the CAA’s Employer Identification Number (EIN) on Form W-7-COA.
Plain English
This form proves to the IRS that an individual qualifies for an Individual Taxpayer Identification Number (ITIN). A Certifying Acceptance Agent (CAA) completes this form after reviewing supporting documents to confirm the applicant is not eligible for a Social Security Number (SSN) and has provided adequate proof of identity and foreign status.
Submission Date
- Filing date: 2025-10-28 22:11:59
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a Certifying Acceptance Agent (CAA) submits Form W-7 for an applicant who is not eligible for a Social Security Number (SSN).
- Do not use it when the responsible party signing the Certificate of Accuracy has not been designated by the CAA business.
- Check Form W-7 instead when submitting the initial application requiring certification that the applicant's identity and foreign status have been reviewed.
Form selector
Use this form or another form?
Submitting a new Form W-7
The COA certifies documentation review for the primary applicant.
✓ Ensure supporting documents are attached to both Form W-7 and this COA.
Applying as a dependent under 18 (without passport)
A Civil Birth Certificate is required if a passport is not provided.
✓ Verify all required documentation categories are checked on the form.
Submitting dependents with passports lacking entry date
Additional original documents must prove U.S. residency for these specific cases.
✓ Confirm the dependent's status meets one of the listed criteria.
Deadline or filing window
The Form W-7-COA must be submitted with each Form W-7 application sent to the IRS. The source does not state a specific deadline relative to submission, but it is required for every single Form W-7 being processed by the CAA.
Checklist
What you need before filling it out
Passport
Must have date of entry (for dependents, unless exceptions apply) · Supporting Documentation section on p.1
National Identification Card
Must be current and contain name, photograph, address, DOB, and expiration date · Supporting Documentation section on p.1
Civil Birth Certificate
Required for applicants under 18 if passport is not provided · Supporting Documentation section on p.1
Acceptance Agent EIN
Must be present and accurate on Form W-7-COA · Acceptance Agent fields on p.1
Date signed
Must match the date of review/certification · Signature area on p.1
Passport (Stand Alone Document)*
Used to prove both "foreign status" and "identity" · Supporting Documentation section on p.1
Before you submit
- 1Verify the applicant listed is not eligible for an SSN.
- 2Check all boxes under Supporting Documentation that correspond to documents reviewed for Identity and Foreign Status.
- 3Ensure the primary applicant's documentation meets requirements (Passport alone, or 2+ combination).
- 4For dependents, confirm a passport has a date of entry unless specific criteria are met.
- 5Attach copies of original/certified documents for primary applicants (and originals/certified for all other dependents).
- 6Confirm the responsible party's signature and date are present on Form W-7-COA.
- 7Ensure the Acceptance Agent EIN, office code, and PTIN fields are complete.
How to file this form
- 1Review the applicant’s documentation to prove identity and foreign status, checking the corresponding boxes on the Certificate of Accuracy for IRS Individual Taxpayer Identification Number (Form W-7-COA).
- 2Attach copies of all relevant supporting documents—originals or certified copies by the issuing agency.
- 3Sign Form W-7-COA as the designated responsible party and enter the date signed.
- 4Complete the Acceptance Agent fields, including EIN, office code, and PTIN on Form W-7-COA.
- 5Submit the completed Form W-7-COA along with the corresponding Form W-7 to the IRS.
Known limitations
- 1A passport alone proves both "foreign status" and "identity," but if a passport is not provided, two or more documents must be submitted to meet documentation requirements.
- 2Additional original documentation requirements may apply for some dependents (Instructions p.1).
- 3Medical records are valid only for children under 6 years of age when proving identity (Form p.2).
- 4School records are valid only for dependents under age 24 when proving identity (Form p.2).
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 8-2025, dated August 2025. The form reference page does not point to a specific 'latest information' page, but the title indicates this is the active revision.
What changed or needs a fresh check
- Edition date — confirm the revision reads 8-2025.
- Form number — confirm the Catalog Number is 56020G and the OMB Number is 1545-0074.
- Title — confirm the form is Certificate of Accuracy for IRS Individual Taxpayer Identification Number (Form W-7-COA).
- Filer role — confirm the signer is a designated responsible party of the Certifying Acceptance Agent (CAA) business.
Quick Facts
Downloads
After you file
- 1The Certifying Acceptance Agent shall retain copies of all relevant documents, including signed copies of the Form W-7 submitted to the IRS on behalf of the applicant upon which the CAA relied to certify foreign status and identity (Form p.1).
- 2The responsible party must sign and date the Certificate of Accuracy for IRS Individual Taxpayer Identification Number (Form p.1).
- 3The Certifying Acceptance Agent should ensure they have recorded their own EIN, office code, and PTIN on the Form W-7-COA (Form p.1).
- 4All supplemental documentation supporting residency, "Exception" criteria, or a denial letter from the Social Security Administration must be attached to Form W-7 and submitted with it to the IRS (Form p.2).
Sources
- SRCForm p.1 — The Certificate of Accuracy for IRS Individual Taxpayer Identification Number is Catalog Number 56020G and is Form W-7-COA (Rev. 8-2025) (www.irs.gov) (Form p.1).
- SRCForm p.1 — A passport is the only stand-alone document that proves both “foreign status” and “identity” (Form p.1).
- SRCForm p.1 — The undersigned certifies regarding Form W-7 submitted for the applicant, that the applicant is not eligible for a SSN and has provided documentation that sufficiently supports identity, foreign status, and residency (Form p.1).
- SRCInstructions p.2 — Form W-7-COA is prepared by an ITIN Certifying Acceptance Agent (CAA) and attached to each Form W-7 submitted to the IRS (Form p.2).
- SRCInstructions p.2 — The COA contains the legal name of the business, the EIN/office code of the CAA, the date the Acceptance Agent Agreement was approved, and the ITIN Applicant’s name (Form p.2).
- SRCForm p.1 — The Certifying Acceptance Agent shall retain copies of all relevant documents upon which they relied to certify foreign status and identity (Form p.1).
Common confusion points
What if my passport doesn't have an entry date?
It can still be used as stand-alone proof of identity, but for dependents, additional original documents must accompany it unless they meet specific criteria (e.g., dependent of U.S. military overseas) (Form p.2).
When do I need to use Form W-7-COA instead of just filing Form W-7?
The Certificate of Accuracy for IRS Individual Taxpayer Identification Number is prepared by a Certifying Acceptance Agent and attached to each Form W-7 submitted to the IRS (Form p.2).
Can one document prove both foreign status AND identity?
Yes, a passport is the only stand-alone document that proves both "foreign status" and "identity" (Form p.1).
What if I have documents for my dependent but no passport?
If a passport is not provided, a combination of two or more supporting documents must be submitted to meet documentation requirements (Form p.1).
Who signs Form W-7-COA?
The Undersigned, who must be the individual designated as the responsible party of the CAA business (Form p.2).
What is the difference between 'identity' and 'foreign status'?
The documents reviewed must support both criteria; for example, a passport supports both, while other documents might only satisfy one column (Form p.1).
Workflow map
Related forms and next steps
Current
Questions about IRS Form W7COA
What is IRS Form W7COA used for?
This form proves to the IRS that an individual qualifies for an Individual Taxpayer Identification Number (ITIN). A Certifying Acceptance Agent (CAA) completes this form after reviewing supporting documents to confirm the applicant is not eligible for a Social Security Number (SSN) and has provided adequate proof of identity and foreign status.
Who must file IRS Form W7COA?
All CAAs are required to complete and submit a separate Certificate of Accuracy (Form W-7-COA) for each Form W-7 that is sent to the IRS.
What information does IRS Form W7COA require?
The form collects details about the applicant via the 'Form W-7 Applicant’s Name' field, verifies the CAA's business information using the 'CAA Business Name,' and records the supporting documentation reviewed by the agent.
When is IRS Form W7COA due?
All CAAs must submit a separate COA for each Form W-7 that is sent to the IRS. The source does not specify a deadline relative to an application date, only that it must be submitted with the Form W-7.
Where do I file IRS Form W7COA?
The form must be submitted to the IRS along with the corresponding Form W-7. IRS employees at designated Taxpayer Assistance Centers (TAC) will not review W-7 applications prepared by CAAs.
How do I complete IRS Form W7COA?
The responsible party of a Certifying Acceptance Agent (CAA) must complete Form W-7-COA. This involves checking boxes under 'Identity' and 'Foreign Status' based on reviewed documents, and then signing and dating the document. The CAA must also include their EIN, office code, and PTIN.
What happens if IRS Form W7COA is filed incorrectly?
Failure to correctly certify the documentation means the CAA is certifying that the applicant’s identity and foreign status are inaccurate or incomplete, which can lead to processing issues with the IRS.
What if my passport doesn't have an entry date?
It can still be used as stand-alone proof of identity, but for dependents, additional original documents must accompany it unless they meet specific criteria (e.g., dependent of U.S. military overseas) (Form p.2).
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