Updated December 2025

IRS CAA Requirements: The Complete Guide to Becoming a Certified Acceptance Agent

This comprehensive guide covers everything you need to know about the IRS Certified Acceptance Agent program, including forensic document training requirements, the application process, certificate validity, and ongoing obligations. Whether you're a tax professional looking to expand your services or an organization serving immigrant communities, this guide will help you understand exactly what's required.

Key Takeaways From Our Experience
  • Most common rejection reason: Expired certificates or certificates from non-reviewed providers
  • Fastest approval path: Complete training before creating e-Services account (avoids common delays)
  • Pro tip: The IRS often contacts applicants via email—check spam folders during the 60-day review
15 min read
Official IRS Sources
MR

IRS Enrolled Agent & Certified Acceptance Agent since 2015. Former IRS Revenue Agent with 8 years of federal service. Has processed 2,000+ ITIN applications and trained 500+ tax professionals in forensic document authentication.

IRS Enrolled AgentCertified Acceptance AgentFormer IRS Revenue Agent
Reviewed by the CAA Forensic Training editorial team
Last fact-checked:December 8, 2025
2,847+
Tax Professionals Trained
100%
IRS Acceptance Rate
Since 2019
IRS-Reviewed Provider

What is a Certified Acceptance Agent (CAA)?

A Certified Acceptance Agent (CAA) is an individual or entity authorized by the Internal Revenue Service to assist taxpayers in obtaining Individual Taxpayer Identification Numbers (ITINs). According to IRS Publication 5428, ITINs are tax processing numbers issued to individuals who need to file U.S. tax returns but are not eligible for a Social Security Number.

The CAA program was established to make the ITIN application process more accessible and efficient. Before the program existed, all ITIN applicants had to mail their original identity documents directly to the IRS—often meaning weeks without access to passports or other vital documents. As noted in the IRS Acceptance Agent Program guidelines, CAAs solve this problem by verifying documents locally.

The Key Distinction: AA vs. CAA

The IRS offers two levels of acceptance agent authorization, and understanding the difference is crucial for deciding which path to pursue:

Acceptance Agent (AA)
  • Reviews documents but cannot authenticate them
  • Applicants must mail original documents to IRS
  • Documents may be held for 60+ days
  • No forensic training required
Certified Acceptance Agent (CAA)
  • Authenticates documents on behalf of IRS
  • Applicants keep their original documents
  • Faster, more convenient for clients
  • Forensic document training required

Who Typically Becomes a CAA?

The CAA program attracts a diverse range of professionals and organizations. While tax professionals represent the largest group, the program is open to anyone who meets the requirements and serves clients who need ITINs:

Tax Professionals
Tax preparers expanding services to immigrant clients
Enrolled Agents
IRS-authorized tax practitioners
CPAs
Certified Public Accountants serving diverse clients
Attorneys
Immigration and tax attorneys
Financial Institutions
Banks and credit unions serving immigrant communities
Non-Profit Organizations
Community organizations and social services

Benefits of Becoming a CAA

CAA status offers significant advantages for both your practice and your clients. Here's why thousands of professionals pursue this certification:

Expand Your Client Base

Millions of people in the U.S. need ITINs each year. As a CAA, you can serve this underserved market—including immigrants, foreign investors, and dependents of U.S. citizens. This often leads to additional tax preparation and financial services work.

Additional Revenue Stream

CAAs typically charge fees for ITIN application services, creating a new revenue stream. Combined with related tax preparation services, this can significantly increase your practice's income—especially during tax season.

Competitive Advantage

Not all tax professionals are CAAs. This designation sets you apart from competitors and demonstrates your commitment to serving diverse client needs. Clients specifically seek out CAAs to avoid mailing their original documents.

Better Client Experience

Your clients keep their original passports and identity documents instead of mailing them to the IRS. This convenience builds trust and loyalty, leading to referrals and repeat business.

CAA Training Requirements

Per IRS Acceptance Agent Program requirements, completion of two training programs is mandatory before you can apply as a CAA. Both trainings must be completed by every individual listed as a "Responsible Party" on your application.

1

ITIN Acceptance Agent Training

This mandatory training is provided free by the IRS and covers the fundamentals of the ITIN program. You'll learn about Form W-7 procedures, acceptable identity documents, your responsibilities as an acceptance agent, and IRS quality standards.

Free from IRS
PDF format
1-2 hours
2
CAAs Only

Forensic Document Training

This is the key training that distinguishes CAAs from regular Acceptance Agents. Forensic document training teaches you to identify fraudulent identity documents by recognizing security features, detecting alterations, and spotting forgeries. You'll learn to examine passports, driver's licenses, birth certificates, and other documents that ITIN applicants commonly present.

Must include assessment
Physical certificate required
2-3 hours typical
Important: The IRS does not endorse specific providers but maintains a list of courses they have reviewed. Ensure your provider issues a physical certificate and includes a testing component.

Documents Covered in Forensic Training

CAA forensic training covers fraud detection for all document types that ITIN applicants may present. You'll learn to identify security features, detect alterations, and recognize authentic documents from the following categories:

U.S. Passports

Learn to identify security features including watermarks, holograms, and microprinting on U.S. passport books and cards.

Foreign Passports

Understand common security features across international passports and recognize country-specific authentication elements.

USCIS Photo ID

Verify Employment Authorization Documents (EADs), Permanent Resident Cards, and other USCIS-issued identification.

U.S. Driver's Licenses

Identify state-specific security features, UV elements, and tactile features on driver's licenses from all 50 states.

Foreign Driver's Licenses

Evaluate foreign driver's licenses and understand which countries' licenses meet IRS standards.

Birth Certificates

Recognize authentic vital records, including state seals, security paper, and registrar signatures.

Visas

Verify U.S. visa stamps and machine-readable zones, understanding different visa categories and their validity.

National ID Cards

Authenticate government-issued national identification cards from various countries.

U.S. Military ID

Identify Common Access Cards (CAC) and other military identification documents with their unique security features.

State ID Cards

Verify non-driver state identification cards and their security features.

Foreign Voter Cards

Evaluate voter registration cards from foreign countries as supporting documentation.

What You'll Learn

Training covers security features like watermarks, holograms, microprinting, UV-reactive elements, and tactile features. You'll also learn common fraud techniques including photo substitution, data alteration, and counterfeit production methods. The goal is to give you confidence in authenticating legitimate documents while catching fraudulent ones.

Certificate Requirements & Validity

Your forensic training certificate is a critical document. According to IRS forensic training guidelines, understanding its requirements and validity period is essential for maintaining your CAA status.

4-Year Validity Period

Per IRS forensic training requirements, your certificate is valid for exactly 4 years from the completion date. The IRS will not accept expired certificates, so plan to renew before expiration. We recommend beginning your renewal training at least 60 days before your certificate expires to ensure continuous CAA authorization.

Physical Certificate Required

The IRS requires a physical certificate—digital-only certificates are not accepted. Your certificate should include: your full name, the training provider's name, completion date, a unique certificate number, and the provider's signature or seal. Ensure your training provider mails an original certificate.

Upload via IRS Documentation Tool

After receiving your physical certificate, you'll upload a scan or photo through the CAA Documentation Upload Tool in IRS e-Services. Scan at 300 DPI or higher for best results. Keep your original certificate in a safe place—you may need it for future renewals or audits.

IRS-Reviewed Providers

While the IRS doesn't officially "endorse" training providers, they maintain a list of courses they have reviewed for compliance with requirements. Using a provider from this list reduces the risk of certificate rejection. The IRS evaluates whether training includes appropriate content, testing, and certificate format.

How to Become a CAA: Step-by-Step Process

The CAA application process was modernized in January 2024, moving from paper Form 13551 applications to a fully electronic system. According to the IRS Acceptance Agent Program Changes announcement, this reduced processing times from 120 days to approximately 60 days. Here's the complete process:

1

Complete ITIN Acceptance Agent Training

1-2 hours

Download the mandatory ITIN acceptance agent training PDF from the IRS website. This free training covers the basics of the ITIN program, Form W-7 procedures, and your responsibilities as an acceptance agent. All individuals listed as responsible parties on your application must complete this training.

Tip: Save your completion confirmation—you'll need to acknowledge this during your application.
2

Complete Forensic Document Training

2-3 hours

Enroll in a forensic document training course from an IRS-reviewed provider. This specialized training teaches you to identify fraudulent identity documents, recognize security features, and detect alterations or forgeries. You must pass a final assessment to receive your certificate.

Tip: Ensure your provider issues a physical certificate—digital-only certificates are not accepted.
3

Register for IRS e-Services

15-30 minutes

Create an account on the IRS e-Services portal if you don't already have one. You'll need to verify your identity through the IRS's Secure Access process, which may require providing personal information and answering security questions.

Tip: Have your previous year's tax return handy for identity verification questions.
4

Submit Electronic CAA Application

30-45 minutes

Complete the electronic Acceptance Agent Application through e-Services. You'll provide business information, responsible party details, and acknowledge your understanding of program requirements. Paper Form 13551 submissions are no longer accepted as of January 2024.

Tip: Review all entries carefully—errors can delay processing.
5

Upload Required Documentation

10-15 minutes

Access the CAA Documentation Upload Tool to submit your forensic training certificate and any other required documents such as professional credentials, citizenship documentation, or non-profit exemption letters if applicable.

Tip: Scan your certificate at high resolution (300 DPI) for best results.
6

IRS Review and Approval

45-60 days

The IRS will review your application and documentation. During this period, they may contact you for additional information or clarification. Properly submitted applications are typically processed within 60 days, down from 120 days prior to the 2024 modernization.

Tip: Check your email regularly for any IRS correspondence.
7

Receive Approval and Begin Operations

Ongoing

Once approved, you'll receive confirmation of your CAA status and can begin accepting ITIN applications from clients. You'll conduct in-person interviews, verify identity documents, complete Form W-7 applications, and submit them to the IRS on behalf of your clients.

Tip: Maintain copies of all submitted applications for at least 3 years.

Ready to start your CAA journey?

Complete Step 2 (forensic training) in 2-3 hours and get your certificate mailed within 5 days.

View Training Course

Frequently Asked Questions

Have questions about CAA requirements? Here are answers to the most common questions we receive about the certification process.

Your CAA forensic training certificate is valid for 4 years from the date of completion. The IRS requires you to complete new forensic training before your certificate expires to maintain your CAA status. It's recommended to begin your renewal training at least 60 days before expiration to ensure continuous authorization.

An Acceptance Agent (AA) reviews applicant documents and forwards them along with Form W-7 to the IRS, but the applicant must mail their original identity documents. A Certified Acceptance Agent (CAA) can authenticate most identity documents on behalf of the IRS, allowing applicants to keep their original documents. This is a significant advantage that makes CAAs more attractive to clients who don't want to part with passports or other vital documents. The key difference is that CAAs must complete forensic document training to learn fraud detection skills.

The costs include: forensic document training ($75-$200 depending on provider), which is your primary expense. The ITIN acceptance agent training from the IRS is free. There's no application fee charged by the IRS. Some providers include additional materials or support, which may affect pricing. Our course is $100 and includes both the training and a physical certificate mailed to you.

Yes, CAA forensic document training can be completed entirely online. Most courses take 2-3 hours and include video modules, interactive content, and a final assessment. Upon passing, you'll typically receive an immediate digital certificate, followed by a physical certificate mailed to your address within 5-7 business days.

If your certificate is rejected, the IRS will notify you of the specific issue. Common reasons include: incomplete information on the certificate, certificate from a non-reviewed provider, or expired certificate. You'll need to obtain a new certificate that meets requirements. Our course guarantees IRS acceptance—if your certificate is rejected for any reason, we'll provide a full refund.

The IRS typically processes properly submitted CAA applications within 60 days. This timeframe was reduced from 120 days after the IRS modernized to an electronic application system in January 2024. However, incomplete applications or those requiring additional documentation may take longer. Ensure all your documents are complete and accurate to avoid delays.

Yes, CAA status isn't limited to tax professionals. While many CAAs are CPAs, Enrolled Agents, or tax preparers, the program is also open to attorneys, financial institutions, community organizations, and other entities that serve populations needing ITINs. The key requirements are completing the required training, passing background checks, and maintaining compliance with IRS standards.

All individuals listed as 'Responsible Parties' on your CAA application must complete both the ITIN acceptance agent training and the forensic document training. If your organization has multiple people who will authenticate documents, each of them should be listed as responsible parties and complete the required training. Staff who only handle administrative tasks don't need training.

CAAs must: renew forensic training every 4 years, maintain accurate records of all ITIN applications submitted, conduct in-person interviews with applicants, adhere to IRS quality standards, and respond to any IRS inquiries about submitted applications. The IRS monitors acceptance rates and may revoke CAA status for poor performance or non-compliance.

Yes, but each location where you'll conduct in-person interviews and authenticate documents should be included in your application. The IRS needs to know all locations where CAA services will be provided. Adding new locations after initial approval requires updating your application.

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All document types covered
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Official Sources & References

This guide cites official IRS documentation

Editorial Note: This guide was last reviewed and updated on December 8, 2025. All information is derived from official IRS sources linked above. IRS requirements may change without notice—we recommend verifying current requirements directly with the IRS before beginning your application. This content is for informational purposes only and does not constitute legal or tax advice.