Form 13551 - Application to Participate in the IRS Acceptance Agent Program

Internal Revenue Code (IRC) section 6109 addresses the guidelines of when to include an identifying number on returns, when to furnish an identifying number to other persons, when to furnish the identifying number of another person, and when to furnishing the identifying number of a tax preparer. IRC section 6109(i) provides that an individual applying for an individual taxpayer identification (ITIN) number may utilize a community-based certifying acceptance agent approved by the IRS. Treasury Regulations section 301.6109-1(d)(3)(iv) provides the requirements for approval in the acceptance agent program. Eligible foreign participants without a U.S. tax identification number use Form 13551 to apply for, renew, or amend their participation in the acceptance agent program.

The latest form for Form 13551 - Application to Participate in the IRS Acceptance Agent Program expires 2027-04-30 and can be found here.