What Is a Certificate of Accuracy (COA) for ITIN Applications?

If you've researched the ITIN application process, you've seen two pieces of advice that seem contradictory: "you must submit identity documentation with your W-7" and "you don't need to mail your passport."

Both are true. The Certificate of Accuracy is what makes them compatible.

What a Certificate of Accuracy Is

A Certificate of Accuracy (COA) is an official document issued by a Certified Acceptance Agent (CAA) after they have physically reviewed or verified your original identity documents.

By issuing the COA, the CAA certifies to the IRS that:

• They have reviewed original identity documents on your behalf
• The documents are genuine, valid, and match the information on your W-7
• You are who you claim to be

The IRS accepts the COA in place of the original documents. You submit the W-7 + COA instead of the W-7 + original passport. Your passport never leaves your hands.

Who Can Issue a COA

Only an IRS Certified Acceptance Agent (CAA) can issue a Certificate of Accuracy. Certifying Acceptance Agents are specifically authorized by the IRS under the Acceptance Agent Program to perform this function.

The following cannot issue a COA:

• Notaries public
• Attorneys or CPAs (unless they are separately authorized as CAAs)
• Foreign notaries or official certifiers
• Military base legal offices
• Local government officials

A regular Acceptance Agent (AA) — which is a different designation from a Certified Acceptance Agent — can also submit ITIN applications but cannot issue a COA. They must still send original documents with the application.

This distinction matters: When you see an ITIN service advertised, confirm whether they are a Certified Acceptance Agent (CAA), not just an Acceptance Agent (AA). Only the CAA can substitute a COA for original document submission.

How COA Verification Works

When a CAA issues a COA for a remote applicant, the process typically involves:

1. Video call verification — You join a video session with the CAA and present your passport on camera. The CAA reviews the document, confirms it matches your W-7 information, and observes the document directly.
2. COA issuance — The CAA prepares and signs the Certificate of Accuracy, certifying the verification.
3. Application submission — The CAA submits your W-7 with the COA to the IRS. You keep your passport.

Some CAAs may also accept in-person verification if you're in the same location.

COA-Only Service vs. Full ITIN Application Service

Different applicants need different levels of help:

Full ITIN application service — The CAA handles everything: preparing Form W-7, selecting the correct reason code and exception (if applicable), drafting any required explanation letters, verifying your passport via video, issuing the COA, and submitting the complete package to the IRS on your behalf.

COA-only service — You (or your tax professional) have already prepared the W-7, the supporting tax return or exception documents, and everything else. You only need the CAA to verify your passport and issue the COA. The CAA reviews what you've prepared, verifies your identity, issues the COA, and may submit or return the package to you.

COA-only service makes sense when:

• Your accountant or tax attorney has already prepared the full W-7 package
• You're an experienced ITIN applicant renewing an existing ITIN
• You're applying under an exception and have handled the documentation yourself
• You're a tax professional who has prepared your client's application and just need the verification step

Important: Even for COA-only service, the CAA is required to review the entire W-7 application — not just the passport. If the application contains an error (wrong reason code, missing box), a responsible CAA will flag it rather than certify a defective application.

What Documents Are Covered by a COA

For most ITIN applications, the COA covers the passport. The COA confirms:

• Passport country of issuance
• Passport number
• Passport expiration date
• The applicant's name as it appears on the passport
• The CAA's direct observation of the original document

If an applicant doesn't have a passport and is using an alternative document combination (national ID + birth certificate, for example), the COA covers those documents instead.

COA for ITIN Renewals

ITIN renewals work the same way as new applications. If your ITIN has expired and you need to renew, you submit Form W-7 (renewal checkbox) with identity documentation. The COA pathway is available here too — you don't need to mail your passport for a renewal.

See our ITIN renewal guide for details on which ITINs expired as of January 1, 2026 and whether yours needs renewal.

How to Tell If a Service Actually Offers CAA-Certified Verification

Questions to ask any ITIN service before paying:

1. Are you an IRS Certified Acceptance Agent (CAA)? — Not an Acceptance Agent (AA) or a general tax professional, but specifically a CAA.
2. Will you issue a Certificate of Accuracy? — If yes, they're a CAA. If no, they cannot do remote verification.
3. How is the verification conducted? — Should be video call with original passport presented.
4. Will my passport be mailed? — If a COA is being issued, the answer should be no.

If a service cannot answer these questions clearly, it's likely not operating as a proper CAA.

What Happens After the COA Is Issued

Once the COA is issued and the application is submitted:

1. The IRS receives the W-7 package (with COA in lieu of original documents)
2. Standard processing: 7–11 weeks from receipt
3. The IRS issues CP565 (the ITIN assignment notice) to the mailing address on the W-7
4. The ITIN becomes active immediately upon assignment

The COA is not returned to you — it's submitted with the application. You don't need to retain a copy for your own records, though keeping one is sensible practice.

Ready to proceed? We're an IRS Certified Acceptance Agent and offer both full application service and COA-only verification. [Learn more about our services](/apply).