A certified IRS accepting agent, has been certified by the IRS to be able to review documents that verifies a foreigner identity and determine if the foreign person is eligible to obtain an ITIN. That person would review the original or certified copies of the applicable documents that would be needed by the IRS. This person would then send that information to the IRS.
Using a certified IRS accepting agent helps to move the process along more efficiently with the IRS. Not every foreigner is eligible to receive an ITIN, so please contact Lea Liberman to determine if you are eligible.
