CAA CAA ITIN Renewal and Expiration Policies 2

Question 1

Under the PATH Act of 2015, ITINs issued before 2013 are subject to what policy?

Accepted Answer

Rolling expiration by middle digit group

Answer

The PATH Act established a rolling expiration schedule for pre-2013 ITINs, expiring them in batches grouped by their middle digit numbers.

Question 2

What IRS notice does a taxpayer receive when their ITIN is about to expire?

Accepted Answer

CP48 Notice

Answer

The IRS sends CP48 notices to taxpayers whose ITINs are expiring, advising them to renew if they will need to file a federal tax return.

Question 3

When renewing an ITIN without attaching it to a tax return, what must accompany Form W-7?

Accepted Answer

Supporting identification documents

Answer

Even in a standalone renewal without an attached tax return, the applicant must still provide the required supporting identification documents with Form W-7.

Question 4

What is the IRS's estimated processing time for ITIN renewal applications submitted by mail during non-peak periods?

Accepted Answer

7 weeks

Answer

The IRS estimates approximately 7 weeks to process mailed ITIN renewal applications under normal, non-peak processing conditions.

Question 5

Which of the following is TRUE about ITIN renewal: does the IRS assign a new ITIN number upon successful renewal?

Accepted Answer

No, the taxpayer keeps the same ITIN number

Answer

When an ITIN is renewed, the taxpayer retains the same ITIN number — renewal reactivates the existing number rather than issuing a replacement.

CAA - Certified Acceptance Agent Practice Test

CAA - Certified Acceptance Agent Practice Test

CAA CAA ITIN Renewal and Expiration Policies 2