CAA CAA Authorization and Certification Requirements 2 — Questions and Answers
Question 1: What document must a CAA provide to the IRS in place of the applicant's original identity documents?
- A Certificate of Accuracy (COA) (Correct answer)
- A notarized photocopy
- An apostille-certified copy
- A certified mail delivery receipt
Correct answer: A Certificate of Accuracy (COA)
CAAs complete a Certificate of Accuracy (COA) certifying that they reviewed the original documents and that the information on Form W-7 accurately reflects those documents.
Question 2: How long must a CAA retain copies of the identification documents they have certified for ITIN applications?
- 3 years after the date of submission (Correct answer)
- 1 year after submission
- 7 years after submission
- Until the client's ITIN expires
Correct answer: 3 years after the date of submission
CAAs are required by IRS program rules to retain copies of all certified documents for three years after the date the ITIN application was submitted.
Question 3: A CAA must notify the IRS within how many days if their business address changes?
- 30 days (Correct answer)
- 7 days
- 60 days
- 90 days
Correct answer: 30 days
CAAs are required to notify the IRS within 30 days of any change to their business name, address, or responsible party information.
Question 4: Which documents is a CAA specifically authorized to certify for ITIN application purposes?
- Passports and national identification cards (Correct answer)
- Only passports
- Birth certificates only
- Social Security cards and driver's licenses
Correct answer: Passports and national identification cards
CAAs are authorized to certify passports and national identification cards as the primary documents acceptable for ITIN applications.
Question 5: Under what circumstances can the IRS revoke a CAA's authorization?
- Failure to comply with program requirements or submitting fraudulent applications (Correct answer)
- Submitting fewer than 10 ITIN applications per year
- Not renewing on the exact expiration date
- Using electronic rather than paper submissions
Correct answer: Failure to comply with program requirements or submitting fraudulent applications
The IRS can revoke CAA authorization for failure to comply with program requirements, submitting fraudulent applications, or other material violations of the CAA agreement.
Question 6: What is a CAA required to do upon discovering that a client has presented fraudulent identity documents?
- Refuse to submit the application and report the suspected fraud to the IRS (Correct answer)
- Submit the application with an attached disclaimer
- Certify the documents to avoid personal legal liability
- Return the documents and take no further action
Correct answer: Refuse to submit the application and report the suspected fraud to the IRS
A CAA must refuse to submit any W-7 application based on fraudulent documents and has an obligation to report suspected document fraud to the IRS.
CAA CAA Authorization and Certification Requirements 2
What document must a CAA provide to the IRS in place of the applicant's original identity documents?