If you can't provide a federal income tax return form with your ITIN application, an IRS Certifying Acceptance Agent (CAA) can help you figure out which ITIN Exception Category you qualify for in order to help you get the required supporting documents you need to apply for your ITIN.
In short...
CAA is a person who is TRAINED and AUTHORIZED BY THE IRS to help non-U.S. citizens apply for and get their ITIN.
A Certifying Acceptance Agent can help you...
✓ Process Your ITIN Application MUCH Faster And Reduce The Risk Of Getting Rejected and Correct Every Revision Required From The IRS - You DON’T Deal With The IRS At ALL!
✓ Speak Directly To The IRS On Your Behalf - Forget About Dealing With Inefficient Government Agencies
✓ Verify Your Identity From The Comfort Of Your Own Home (Skype or Facetime) - No Original Passport or ID Documents Are Sent To The IRS!