Applied Methods and Techniques Flashcards
7 cards from real CAA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Applied Methods and Techniques flashcards as text
A spouse of a U.S. citizen needs an ITIN to file jointly. Which W-7 reason box is correct?
Answer: Box e
Box e is for the spouse of a U.S. citizen or resident alien.
A dependent's foreign passport has no U.S. date of entry, and the dependent is not from Canada or Mexico. What does the CAA need?
Answer: Additional documents proving U.S. residency
A dependent's passport without a U.S. entry date is not standalone; proof of U.S. residency is required unless an exception applies.
Which application must an organization file to join the IRS Acceptance Agent Program?
Answer: Form 13551
Form 13551 is the application to participate in the IRS Acceptance Agent Program.
A national ID card is offered as a supporting document. What must it generally show to be acceptable?
Answer: Name, photo, address, date of birth, and expiration date
An acceptable national ID card must be current and show the photo, name, address, date of birth, and expiration date.
A W-7 applicant does not need a tax return because of third-party withholding on passive income. What does this fall under?
Answer: An exception to the tax return filing requirement, with documentation
Exception 1 covers third-party withholding on passive income, and the supporting documentation must be attached.
While reviewing a document, a CAA suspects it has been altered. What is the best practice?
Answer: Not certify it on the COA; use forensic document training and IRS procedures
A CAA must certify only documents it has verified as genuine and must follow IRS procedures when documents seem fraudulent.
Which training must CAAs complete that regular Acceptance Agents do not?
Answer: Forensic document training
CAAs and their authenticating staff must complete IRS-approved forensic document training.