Updated
How to Become a Certifying Acceptance Agent (CAA) in 2026
What Is the IRS CAA Program in 2026?
The IRS Acceptance Agent Program authorizes individuals and entities to assist taxpayers obtaining ITINs. There are two types: Acceptance Agents (AA) who review Form W-7 but require applicants to mail original documents to the IRS, and Certifying Acceptance Agents (CAA) who verify original documents on-site and return them to the applicant immediately.
For the structural difference, see the CAA vs Acceptance Agent comparison.
Who Is Eligible to Apply for CAA Certification?
- Attorneys licensed in any US state.
- Certified Public Accountants (CPAs) with active state license.
- Enrolled Agents (EAs) with current IRS enrollment.
- Financial institutions: banks, credit unions, brokerage firms.
- Low-income taxpayer clinics (LITCs) with IRS funding.
- College and university officials serving foreign students and scholars.
- Other tax practitioners with a valid PTIN and clean compliance record.
What Are the Five Steps to CAA Certification?
- Complete Mandatory Forensic Document Training. 1-2 day course delivered by IRS-approved providers. Covers passport security features, fraudulent document detection, and country-specific ID standards.
- Obtain a PTIN. Apply or renew at irs.gov/ptin. The PTIN must be current throughout your CAA tenure.
- Submit Form 13551: Application to Participate in the Acceptance Agent Program. Attach proof of professional credentials, forensic training certificate, fingerprints (if individual), and EIN (if entity).
- Pass IRS background and tax compliance check. 60-120 days for review. Tax filings must be current; criminal history reviewed.
- Sign the IRS Acceptance Agent Agreement and receive your CAA number. CAA designations are renewed every 4 years.
For a step-by-step certification overview, see the CAA certification page.
What Documents Must Accompany Form 13551?
- Proof of professional credential: bar license, CPA certificate, EA enrollment, or institutional letter.
- Forensic Document Training certificate dated within the last 12 months.
- Fingerprint card (FD-258) for individual applicants. Not required if previously fingerprinted by IRS (e.g., enrolled agents).
- EIN documentation for entity applicants.
- Power of Attorney (Form 2848) if a representative is applying on behalf of the entity.
- Office address where CAA services will be provided to the public.
What Are the Ongoing CAA Compliance Requirements?
- Maintain current PTIN annually.
- File all US tax returns timely. Late filings can suspend CAA status.
- Use IRS-issued ITIN forms only. No homemade Form W-7.
- Provide Certificate of Accuracy (COA) for every Form W-7 submitted.
- Complete annual refresher training when the IRS issues updates.
- Renew CAA agreement every 4 years with updated fingerprints, training, and credentials.
How Much Can You Earn as a CAA?
CAA fees range from $150 to $500 per Form W-7. Volume varies by location; border states, university towns, and metro areas with large immigrant populations see the highest demand. A solo CAA processing 200 applications per year at $300 average grosses $60,000 from ITIN work alone, often as a complement to existing tax preparation revenue.
Frequently Asked Questions
A Certifying Acceptance Agent (CAA) is an individual or entity authorized by the IRS to assist non-residents and resident aliens in obtaining ITINs. CAAs verify the authenticity of original identity documents and submit Form W-7 with a Certificate of Accuracy (Form W-7 COA) directly to the IRS ITIN Operation.
The full process takes 4 to 6 months. Complete the Mandatory Forensic Document Training (1-2 days), submit Form 13551 with required attachments, pass the IRS background and tax compliance check (60-120 days), sign the IRS service agreement, and receive your CAA number.
Eligible applicants include attorneys, CPAs, enrolled agents, financial institutions, low-income taxpayer clinics, college and university officials, and other tax practitioners with a current Preparer Tax Identification Number (PTIN). Individuals must be US citizens, resident aliens, or authorized to work in the US.
The training covers identification of authentic and fraudulent passports, national IDs, birth certificates, and other supporting documents. Topics include security features, watermarks, biometric chips, and document standards by country. Training is delivered by IRS-approved providers and lasts 1 to 2 days.
Yes. CAAs may charge fees for their professional services. The IRS does not regulate CAA fees. The IRS itself charges nothing for Form W-7 processing; the CAA fee covers document verification, form preparation, and submission. Typical CAA fees range from $150 to $500.
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