Certificate of Accuracy
Blanks for the undersigned, the CAA business name, the date of the agreement with the IRS and the Form W-7 applicant's name.
W-7-COA
Certificate of Accuracy for IRS Individual Taxpayer Identification Number
- Agency
- IRS
- Revision
- Rev. 8-2025
- Fillable fields
- 37
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form W-7-COA: Certificate of Accuracy for IRS Individual Taxpayer Identification Number
Form W-7-COA, Certificate of Accuracy for IRS Individual Taxpayer Identification Number, is a certificate prepared by an ITIN Certifying Acceptance Agent (CAA) and attached to each Form W-7, Application for IRS Individual Taxpayer Identification Number, that the CAA submits to the IRS. The form says it is for use only by IRS Certifying Acceptance Agents when submitting Form W-7.
On the certificate, the CAA's designated responsible party certifies that the applicant is not eligible for a Social Security number and has provided documentation that supports the applicant's identity, foreign status and, if applicable, residency. The CAA checks the documents it reviewed in an Identity column and a Foreign Status column.
The instructions are on page 2 of the PDF, and the footer says the form was previously identified as Form W-7 (COA). It is not a form an ITIN applicant completes. You can fill out the PDF free in your browser on this page and download it without an account.
What's on Form W-7-COA
Supporting documentation table
Thirteen document types, from a passport and national ID card to school records and a USCIS photo ID, with Identity and Foreign Status check boxes.
Reminder and footnotes
A passport is the only stand-alone document for both foreign status and identity. Footnotes cover the passport date of entry for dependents and documents valid for foreign status only if foreign.
Certification and retention
A statement that the documents were reviewed under the Acceptance Agent Agreement and are authentic, complete and accurate, and that the CAA keeps copies.
Signature and agent numbers
Signature of the responsible party, date signed, Acceptance Agent EIN, Acceptance Agent office code and Acceptance Agent PTIN.
Page 2: instructions
What the form is, who submits and signs it, supporting documentation rules and a chart defining each phrase on the form.
How to fill out Form W-7-COA
- 1
Certificate blanks
Enter the responsible party's name, the CAA's legal business name as entered on the Application to Participate in the ITIN Acceptance Agent Program, the agreement approved date from the CAA Agreement, and the applicant's name.
- 2
Passport reviewed
The instructions say to place an x in both the Identity and Foreign Status boxes on the Passport line when the applicant's passport is reviewed.
- 3
No passport
Examine at least two documents, one for identity and one for foreign status. A document with no box in a column cannot support that category, such as a foreign drivers license for foreign status.
- 4
Age-limited documents
The form says a civil birth certificate is required for applicants under 18 if no passport is provided. Medical records are valid only for dependents under age 6 and school records only for dependents under age 24.
- 5
Sign and add agent numbers
The responsible party signs and dates. Enter the business EIN, the office code assigned by the ITIN Policy Section and the PTIN.
- 6
Attach to Form W-7
Attach the COA to the Form W-7. The instructions say supplemental documents, such as residency support, Exception criteria or a Social Security Administration denial letter, are attached to Form W-7.
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Submitting it with Form W-7 and keeping records
One certificate per application
The instructions say a separate COA is completed and submitted for each Form W-7 sent to the IRS.
Document copies
For primary and secondary applicants, the instructions call for a copy of the original documents or a copy certified by the issuing agency. For dependents, a copy of the passport or birth certificate, and the original or a certified copy of other documents.
Records kept by the CAA
The form says the CAA retains copies of all relevant documents, including signed copies of the Forms W-7 submitted for the applicant.
Proof of residency for dependents
Where a dependent's passport lacks a date of entry and an exception applies, the instructions say additional original documents are submitted with it, and point to Part 4 of Publication 4520.
More guidance
The form refers CAAs to Publication 4520, Acceptance Agents Guide for Individual Taxpayer Identification Number (ITIN).
Related forms
Who completes Form W-7-COA?
A Certifying Acceptance Agent completes and signs the certificate. The ITIN applicant is named on it but does not fill it out.
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Questions about Form W-7-COA
Can an ITIN applicant fill out Form W-7-COA?
No. The form says it is for use only by IRS Certifying Acceptance Agents when submitting Form W-7.
Who signs the certificate?
The instructions say only the designated responsible party of the business is permitted to sign the COA.
Does every Form W-7 need its own COA?
Yes. The instructions say all CAAs complete and submit a separate COA for each Form W-7 sent to the IRS.
Which document proves both identity and foreign status alone?
A passport. The form says it is the only stand-alone document that proves both, and that without one a combination of two or more documents is provided.
Can a U.S. state ID card prove foreign status?
No. The instructions say a foreign drivers license, U.S. state identification card and U.S. military identification card cannot prove foreign status, though they can support identity.
Did this form have another name?
The footer of the PDF says it was previously identified as Form W-7 (COA).