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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 that Certifying Acceptance Agents complete to certify that the supporting documents for a Form W-7 applicant prove identity and foreign status, and it must be signed by the business’s designated responsible party.
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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 that Certifying Acceptance Agents complete to certify that the supporting documents for a Form W-7 applicant prove identity and foreign status, and it must be signed by the business’s designated responsible party.
Risk Radar
Scan points- 1Having anyone other than the designated responsible party sign the COA invalidates it.
- 2The COA is signed by someone other than the designated responsible party.
- 3The required date signed field is left blank.
- 4Required original or certified copies of identity documents are not attached.
- 5Identity or foreign‑status check‑boxes are left unchecked.
Plain English
The COA confirms that a Certifying Acceptance Agent has checked the applicant’s identity and foreign‑status documents for a Form W‑7. It is signed by the agent’s responsible party and sent with the ITIN application. The form shows which documents were reviewed and includes the agent’s identifying numbers.
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 you are a Certifying Acceptance Agent completing a Certificate of Accuracy for each Form W-7 you submit to the IRS.
- Do not use it when you are filing a Form W-7 yourself without a Certifying Acceptance Agent.
- Check Form W-7 instead when you are the applicant preparing the ITIN application without a CAA.
Form selector
Use this form or another form?
Applicant submits ITIN application without a CAA
COA is not required when no CAA is involved
✓ Confirm no CAA is used
CAA prepares COA for a dependent applicant
Dependent documentation must accompany the W-7, not the COA alone
✓ Verify dependent documents attached to W-7
CAA needs to certify residency or exception criteria
Supplemental documentation must be attached to the W-7, not the COA
✓ Ensure residency documents are included with W-7
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Responsible party name
Designated responsible party of the CAA · COA top section
Business legal name
Legal name of the Certifying Acceptance Agent business · COA top section
Employer Identification Number (EIN)
CAA’s EIN · COA field labeled Acceptance Agent EIN
Office code
CAA’s office code · COA field labeled Acceptance Agent office code
Date of agreement approval
Date the Acceptance Agent Agreement was approved · COA date field
Applicant name
Name of ITIN applicant · COA applicant name section
Identity document type
Selected identity document(s) (e.g., passport, driver’s license) · Checkboxes under Identity
Foreign status document type
Selected foreign status document(s) (e.g., passport, foreign driver’s license) · Checkboxes under Foreign Status
Before you submit
- 1Verify the designated responsible party’s name is entered.
- 2Enter the CAA’s legal business name exactly as on IRS records.
- 3Fill in the CAA’s EIN in the Acceptance Agent EIN field.
- 4Fill in the CAA’s office code in the Acceptance Agent office code field.
- 5Date the Certificate of Accuracy with the current date.
- 6Check the appropriate Identity document boxes that were reviewed.
- 7Check the appropriate Foreign Status document boxes that were reviewed.
- 8Sign the Certificate of Accuracy as the designated responsible party.
- 9Attach copies of all original or certified documents reviewed for the applicant.
- 10Include the completed Form W-7 with the COA attachment.
- 11Ensure the COA is attached to each Form W-7 submitted.
- 12Keep a copy of the signed COA for your records.
How to file this form
- 1Gather original or certified copies of identity and foreign status documents — confirm possession.
- 2Review documents and mark the corresponding Identity and Foreign Status checkboxes on the COA — ensure boxes are checked.
- 3Enter the CAA’s name, EIN, office code, and the applicant’s name on the COA — verify fields are filled.
- 4Sign and date the COA as the designated responsible party — obtain signature proof.
- 5Attach the completed COA to the applicant’s Form W-7 — ensure attachment is secured.
- 6Mail the combined package to the IRS ITIN processing address — retain mailing receipt as proof.
- 7File a copy of the entire submission in your records — maintain proof of filing.
Known limitations
- 1The COA cannot be used by individuals filing their own Form W-7 without a CAA.
- 2The form does not apply when the applicant is eligible for a Social Security Number.
- 3IRS employees at Taxpayer Assistance Centers (TAC) will not review W-7 applications prepared by CAAs.
- 4The COA is not required for applicants who are not certified by a Certifying Acceptance Agent.
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 form shows Rev. 8-2025 on both pages; the source does not indicate a later version.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. 8-2025.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — confirm the designated responsible party signs and dates the COA.
- EIN — confirm the CAA’s Employer Identification Number is entered.
Quick Facts
Downloads
After you file
- 1Retain copies of all relevant documents including signed copies of the Forms W-7 — per COA requirement.
- 2Keep the signed COA in your records — per COA requirement.
- 3Verify that the COA was attached to the Form W-7 before mailing — per requirement that COA accompany each W-7.
- 4Ensure all supplemental documentation (residency, exception criteria, SSA denial) is attached to the Form W-7 submission — per note in purpose section.
Sources
- SRCForm p.1 — revision shown as Rev. 8-2025 on catalog header.
- SRCForm p.2 — revision shown as Rev. 8-2025 on catalog header.
- SRCForm p.2 — "Who must submit a COA? All CAAs are required to complete and submit a separate COA for each Form W-7 that is sent to IRS."
- SRCForm p.2 — "Who can sign the Certificate of Accuracy? Only the designated responsible party of the business is permitted to sign the COA."
- SRCForm p.2 — "What is the purpose of Form W-7-COA? 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."
- SRCForm p.1 — list of supporting documentation for Identity and Foreign Status (passport, national ID, driver’s license, etc.).
- SRCForm p.2 — "All CAAs are required to complete and submit a separate COA for each Form W-7 that is sent to IRS."
- SRCForm p.1 — "A passport is the only stand‑alone document that proves both “foreign status” and “identity”."
- SRCForm p.2 — "For dependents, you must attach a copy of the passport or birth certificate."
- SRCForm p.2 — "IRS employees at designated Taxpayer Assistance Centers (TAC) will not review W-7 applications prepared by CAAs."
Common confusion points
Can I sign the COA if I’m not the business owner?
Only the designated responsible party of the business may sign.
→ Verify you are the designated responsible party before signing.
Do I need a passport for both identity and foreign status?
A passport is the only stand‑alone document that proves both.
→ Confirm a passport is provided when used.
Should the COA be sent separately from Form W-7?
The COA must be attached to each Form W-7.
→ Attach the COA to the W-7 before mailing.
What documents are required for a dependent under age 6?
Medical records are valid only for dependents under age 6.
→ Review the dependent documentation list for age‑specific items.
Do I need to include the applicant’s SSN on the COA?
The applicant is not eligible for an SSN.
→ Confirm the applicant lacks an SSN before completing the COA.
Will a Taxpayer Assistance Center review my COA?
IRS employees at designated TACs will not review W‑7 applications prepared by CAAs.
→ Do not expect TAC review; rely on IRS processing.
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Questions about IRS Form W7COA
What is IRS Form W7COA used for?
The COA confirms that a Certifying Acceptance Agent has checked the applicant’s identity and foreign‑status documents for a Form W‑7. It is signed by the agent’s responsible party and sent with the ITIN application. The form shows which documents were reviewed and includes the agent’s identifying numbers.
Who must file IRS Form W7COA?
All Certifying Acceptance Agents (CAAs) must file the IRS Form W-7-COA for each Form W-7 they submit to the IRS.
What information does IRS Form W7COA require?
The form records the types of identity and foreign‑status documents reviewed, a verification statement, the applicant’s name, the CAA’s business name, agreement approval date, the agent’s EIN, office code, PTIN, and the responsible party’s signature and date.
How do I complete IRS Form W7COA?
The CAA checks the appropriate boxes for identity and foreign‑status documents, attaches copies of the original or certified documents, enters the responsible party’s name, CAA business name, agreement approval date, applicant’s name, and the agent’s EIN, office code, and PTIN. The responsible party then signs and dates the form before it is submitted with the Form W‑7 application.
What happens if IRS Form W7COA is filed incorrectly?
If the COA is not signed by the designated responsible party, the certification does not meet IRS requirements and may be rejected.
Can I sign the COA if I’m not the business owner?
Only the designated responsible party of the business may sign. Verify you are the designated responsible party before signing.
Do I need a passport for both identity and foreign status?
A passport is the only stand‑alone document that proves both. Confirm a passport is provided when used.
Should the COA be sent separately from Form W-7?
The COA must be attached to each Form W-7. Attach the COA to the W-7 before mailing.
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