An Acceptance Agent is a person, business, or organization authorized by the IRS to assist individuals not qualifying for a Social Security Number but needing an Individual Taxpayer Identification Number (ITIN) for tax purposes.
These individuals would usually require a ITIN to process tax schedules such as Form 1040. The role of the Acceptance Agent in this case is to help the individual through the application process by reviewing the required documentation. They will also forward completed forms W-7 to the IRS.