Article 03 · 6 min read
Diligence begins at the interview
A complete Form W-7 package starts with a structured applicant interview that establishes eligibility and the reason for the ITIN request. Rushing this step is the most common source of downstream rejections. Screen for the correct reason code, confirm supporting documentation, and set expectations before any paperwork is signed.
Review approved documents carefully
Only specific documents satisfy the IRS identity and foreign-status requirements. Verify that each supporting document is on the approved list, is current, and genuinely supports both identity and foreign status where required. The Certificate of Accuracy you attach as a CAA is a statement that you performed this review — treat it accordingly.
Assemble and transmit with care
Build the submission in the order the IRS expects, keep secure copies, and maintain a defensible record of what you reviewed and certified. Small assembly errors — a missing signature, a mismatched name, an omitted attachment — cause disproportionate delays for applicants who are counting on the outcome.
Retention and audit readiness
Diligence does not end at submission. Maintain retention schedules and organize files so that, if the IRS asks, you can reconstruct exactly what you saw and why you certified it. An audit-ready file is the clearest evidence that your practice takes its Acceptance Agent responsibilities seriously.