What Is a Certified Acceptance Agent (CAA)? Cost, ITIN Help & How to Find One
When you apply for a US ITIN to file your FIRPTA refund claim, the IRS requires proof of identity. The safest way to provide that proof without mailing your original passport to Texas is to use a Certified Acceptance Agent — a person or business authorized by the IRS to verify your documents on their behalf.
What a CAA Actually Does
A Certified Acceptance Agent is an individual or organization that the IRS has authorized to review original identity documents and certify copies for ITIN applications. Instead of you sending your passport to the IRS ITIN Operations unit in Austin, you meet (in person or sometimes by video) with a CAA, show them your passport, and they send the IRS a certification letter confirming they verified the document. The IRS accepts this certification in place of the original.
The practical benefit is significant: your passport never leaves your hands. For international sellers who travel frequently or need their passport for other purposes, this is often the decisive reason to use a CAA.
How Much Does a CAA Cost?
CAA fees for document verification typically range from $150 to $350, on top of any fee for preparing your ITIN application (Form W-7) and tax return (Form 1040-NR). Some tax professionals who prepare non-resident FIRPTA returns are also CAAs, which means you pay one combined fee for the whole package. A combined FIRPTA return plus ITIN application with a CAA typically costs $600 to $1,200 depending on the professional and the complexity of your situation.
Do DVC Sellers Need a CAA?
You do not need a CAA to apply for an ITIN. You have three options: mail your original passport (the IRS returns it in 7 to 11 weeks), send a copy certified by the issuing authority or a US embassy, or use a CAA. The CAA route is the most convenient for most international sellers because it eliminates the need to send documents internationally and reduces the risk of your passport being lost in transit.
If you are comfortable mailing your passport and can do without it for 2 to 3 months, the direct mail option works fine. If you have an upcoming trip, visa application, or simply do not want your passport out of your possession, a CAA is worth the fee.
How to Find an IRS Certified Acceptance Agent
The IRS maintains a searchable directory of Certified Acceptance Agents at irs.gov. You can search by country and city. Many CAAs are based in the US, but there are also CAAs in the UK, Canada, Australia, and other countries where large numbers of US tax filers live. You can also find CAAs through international tax firms that specialize in non-resident US tax filings, such as FIRPTA returns for DVC sellers.
When evaluating a CAA, ask whether they also prepare Form 1040-NR non-resident returns and whether they have experience with FIRPTA transactions specifically. A CAA who handles your ITIN verification and your tax return in one engagement is the most efficient path to your refund.
