When there is no Certified Acceptance Agent $($CAA$)$ process, which forms are needed when the taxpayer submits the ITIN application directly to the IRS?

Form W$-7,$ Application for IRS Individual Taxpayer Identification Number, completed tax return, and supporting documents.

Either Form W$-7,$ Application for IRS Individual Taxpayer Identification Number, or Form W$-7($COA$),$ Certificate of Accuracy for IRS Individual Taxpayer Identification Number.

Both Form W$-7,$ Application for IRS Individual Taxpayer Identification Number, and Form W$-7($COA$),$ Certificate of Accuracy for IRS Individual Taxpayer Identification Number.

No forms are needed, only supporting documentation.