Maribel Bair

Maribel Bair is an Enrolled Agent Certified Acceptance Agent and Owner of Bair Tax and Services, LLC.  As a former employee of the Internal Revenue Service (IRS) for 15 years she worked as a Customer Service Representative for 3 years and as a Field Revenue Officer for the last 12, Maribel has a deep understanding regarding the specific tax consulting issues for personal and small business clients.  She has a broad Collection knowledge and accounting experience to help in resolving complex issues. Maribel also volunteers (VITA) every filing season for the IRS to help in filing personal tax returns for the low income community. Maribel is fluent in both Spanish and English and can assist Spanish-speaking clients in resolving their tax and debt issues. 


Who is a Certifying Acceptance Agent or CAA?

A CAA, also known as Certifying Acceptance Agent, is an individual who pursuant to a written agreement with the IRS. This person is not only authorized to help an alien individual and other foreign people in getting ITINs, but also to confirm that he/she checked and accepted original supporting documentation, purging the need to send original documents to the Internal Revenue Service. Starting January 2013, ITIN applications for dependents only (not chief taxpayer and her/his spouse) must be presented with original documents or copies of authenticated documents given by the issuing agency, even if ITIN application for dependent (s) is all set by a CAA.


Individual Taxpayer Identification Number (ITIN)

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service.

ITINs are issued regardless of immigration status because both resident and nonresident aliens may have a U.S. filing or reporting requirement.

Who needs an ITIN includes:
   • A nonresident alien required to file a U.S. tax return
   • A U.S. resident alien (based on days present in the United States) filing a U.S. tax return
   • A dependent or spouse of a U.S. citizen/resident alien
   • A dependent or spouse of a nonresident alien visa holder