CAA CAA Authorization and Certification Requirements 2

Question 1

What document must a CAA provide to the IRS in place of the applicant's original identity documents?

Accepted Answer

A Certificate of Accuracy (COA)

Answer

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?

Accepted Answer

3 years after the date of submission

Answer

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?

Accepted Answer

30 days

Answer

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?

Accepted Answer

Passports and national identification cards

Answer

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?

Accepted Answer

Failure to comply with program requirements or submitting fraudulent applications

Answer

The IRS can revoke CAA authorization for failure to comply with program requirements, submitting fraudulent applications, or other material violations of the CAA agreement.

CAA - Certified Acceptance Agent Practice Test

CAA - Certified Acceptance Agent Practice Test

CAA CAA Authorization and Certification Requirements 2